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Congress Permanently Extends Capital Gains Exclusion for Qualified Small Business Stock
  • Latham & Watkins LLP
  • USA
  • December 21 2015

On December 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) into law. The PATH Act retroactively


Bonuses and other variable pay components: a comparison
  • Latham & Watkins LLP
  • France, Germany, United Kingdom, USA
  • October 14 2010

With the year-end fast-approaching, many employers are turning their attention to bonus arrangements for 2011


Return of the MAC - Material Adverse Change Clauses Making a Comeback in Oil and Gas Deals
  • Latham & Watkins LLP
  • United Kingdom, USA
  • August 8 2016

For many years, US and UK M&A practices have differed in their use of material adverse change clauses (MACs) in sale and purchase documents. Common


Clawing back incentive compensation
  • Latham & Watkins LLP
  • United Kingdom, USA
  • June 30 2010

A "clawback" is a policy or agreement that permits an employer to recover certain compensation paid to an employee, typically because the employee engaged in misconduct or because the employee received compensation as a result of incorrect financial results reported by the company


A primer on Section 16 officers
  • Latham & Watkins LLP
  • USA
  • April 18 2013

Your old college buddy Sam Baker has just been appointed CFO of Dixie Candles, Inc. While telling Sam about her promotion, Dixie's CEO mentioned in


BLM receives challenges to greater sage-grouse plans from all sides
  • Latham & Watkins LLP
  • USA
  • July 6 2015

Following the May 28, 2015 release by the Bureau of Land Management (BLM) of 14 final Environmental Impact Statements (EISs) for land use plans


Foreign banks and bankers face new risks from Swiss bank amnesty
  • Latham & Watkins LLP
  • Switzerland, USA
  • April 15 2015

The US Department of Justice (DOJ) has announced the first non-prosecution agreement (NPA) with BSI, SA, (BSI) one of Switzerland’s largest banks


White House Issues Final NEPA Guidance on Climate Change
  • Latham & Watkins LLP
  • USA
  • August 4 2016

On August 2, 2016, the White House Council on Environmental Quality (CEQ) issued its final guidance for federal agencies to assess the impact of


International arbitration newsletter- July 2016
  • Latham & Watkins LLP
  • European Union, Global, Iran, United Kingdom, USA
  • July 13 2016

Non-exclusive” arbitration clauses provide that disputes “may” be referred to arbitration (rather than “shall” or “should” be so referred). The Privy


CFTC Brings Significant Enforcement Action Against Online Cryptocurrency Exchange
  • Latham & Watkins LLP
  • USA
  • June 20 2016

On June 2, 2016, the US Commodity Futures Trading Commission (CFTC) issued an order (the Bitfinex Order) filing, and simultaneously settling, charges