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Results: 1-10 of 290

IRS announces rules on transfers to foreign partnerships
  • Alston & Bird LLP
  • USA
  • August 17 2015

On August 6, 2015, the IRS issued Notice 2015-54 (the Notice), describing regulations under Section 721(c) meant to ensure that gain is recognized


IASB and FASB announce joint-initiative in response to the financial crisis
  • Alston & Bird LLP
  • USA, Global
  • March 30 2009

Last week, at a joint meeting held in London, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) announced that they would begin working "jointly and expeditiously towards common standards that deal with off-balance sheet activity and accounting for financial instruments"


Individual members of LLC personally liable for torts committed in furtherance of the LLC’s business
  • Alston & Bird LLP
  • USA
  • June 20 2012

In the South Carolina case of 16 Jade Street, LLC v. R. Design Construction Company, the court wrestled with the scope of protection from tort liability provided to individual members of a limited liability company


Cybersecurity: what directors need to know in an era of increased scrutiny
  • Alston & Bird LLP
  • USA
  • August 6 2014

"Boards that choose to ignore, or minimize, the importance of cybersecurity responsibility do so at their own peril." SEC Commissioner Luis A


Retail advertising: consumer class actions gaining traction
  • Alston & Bird LLP
  • USA
  • July 6 2015

Retailers continue to face litigation and enforcement activity concerning their price advertising practices. In particular, comparisons of "regular,"


Policing breach of contract with fraud: Fourth Circuit adopts implied certification theory of liability under the FCA
  • Alston & Bird LLP
  • USA
  • May 18 2015

As every government contracts lawyer knows, the False Claims Act (FCA) was originally passed in the midst of the American Civil War to combat


SB 657 California Attorney General gearing up for enforcement actions
  • Alston & Bird LLP
  • USA
  • April 28 2015

Perhaps you have just received a letter from the California Attorney General seeking your voluntary participation in an on-line survey regarding your


SEC proposes new rules mandating shareholder access to proxy statements
  • Alston & Bird LLP
  • USA
  • May 21 2009

At an open meeting held yesterday, the Securities and Exchange Commission (SEC) proposed new rules that would give shareholders unprecedented access to a company’s proxy statement


Treasury releases eighth Tranche Report
  • Alston & Bird LLP
  • USA
  • October 9 2009

Today, Treasury released its eighth Tranche Report to Congress as required by Section 105(b) of the Emergency Economic Stabilization Act of 2008 (EESA


Mexia v. Rinker Boat Co., Inc.: California Court of Appeal limits impact of duration provision for implied warranty of merchantability under Song-Beverly
  • Alston & Bird LLP
  • USA
  • August 13 2009

Under California’s Song-Beverly Consumer Warranty Act ("Song-Beverly"), unless disclaimed, every retail sale and lease of consumer goods in California includes an implied warranty by the manufacturer and the retailer that the goods are merchantable