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Senate Finance Committee proposes new executive compensation rules for TARP recipients
  • Alston & Bird LLP
  • USA
  • March 18 2009

Companies that have received TARP funds should begin reviewing now any bonuses for 2008 that were paid in 2009 as well as their deferred compensation arrangements


SEC issues 'Dear CFO' letter regarding accounting and disclosure
  • Alston & Bird LLP
  • USA
  • March 30 2010

Recently, the Division of Corporation Finance's Office of Chief Accountant ("CFOCA") published another "Dear CFO" letter, this time providing disclosure guidance to issuers relating to repurchase agreements, securities lending transactions or other transactions involving the transfer of financial assets with an obligation to repurchase the transferred assets


FASB and IASB issue joint statement on accounting standards convergence
  • Alston & Bird LLP
  • Global, USA
  • June 4 2010

On Wednesday, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a joint statement with respect to the progress made to date towards convergence of U.S. and international accounting standards


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


D.C. Circuit reaffirms applicability of attorney-client privilege to corporate internal investigations
  • Alston & Bird LLP
  • USA
  • September 4 2014

On June 27, the United States Court of Appeals for the D.C. Circuit issued an important decision in In re Kellogg Brown & Root, Inc., 14-5055, 2014


Derivative action dismissed due to inadequate plaintiff
  • Alston & Bird LLP
  • USA
  • October 6 2008

Federal Rule of Civil Procedure 23.1 requires that a shareholder derivative action be dismissed “if it appears that the plaintiff does not fairly and adequately represent the interest of shareholders.”


CIT adopts Tax Benefits Preservation Plan and enters into written agreement with Federal Reserve
  • Alston & Bird LLP
  • USA
  • August 13 2009

CIT Group Inc. announced today that its Board of Directors has adopted a “Tax Benefits Preservation Plan” that is designed to preserve shareholder value by “protecting the Company’s ability to utilize its net operating losses and other tax assets.”


Unclaimed property update: Delaware promulgates audit look-back regulation and the Supreme Court denies cert. in New Jersey stored value card litigation
  • Alston & Bird LLP
  • USA
  • November 9 2012

This advisory addresses two recent developments of particular importance to holders of unclaimed property: (1) Delaware’s promulgation of a regulation impacting the look-back period for unclaimed property audits and (2) the U.S. Supreme Court’s denial of certiorari in the ongoing New Jersey stored value card litigation


Recent state gift card policy changes are all over the map
  • Alston & Bird LLP
  • USA
  • February 23 2015

The Oregon Legislature recently introduced legislation that would reestablish gift cards as a type of unclaimed property reportable to Oregon


Delaware’s first published administrative appeals decision addresses validity of estimation techniques
  • Alston & Bird LLP
  • USA
  • June 16 2014

In the first published decision from an administrative appeal under the Delaware Escheats Law, the independent reviewer rejected the holder's