James P. Dougherty

Jones Day

Articles

Results 1 to 5 of 47


Inflation Reduction Act of 2022: Corporate Minimum Tax

USA - August 23 2022 On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 into law. The Act establishes a new 15% corporate minimum tax (the…

Joseph A. Goldman, Christopher Hanfling, Peter E. Izanec, Sean E. Jackowitz, Edward T. Kennedy

Inflation Reduction Act Imposes New Tax on Corporate Stock Repurchases

USA - August 23 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the "Act") was signed into law, enacting a new nondeductible 1% Excise tax on certain share…

Amie Colwell Breslow, Andrew M. Eisenberg, Joseph A. Goldman, Lori A. Hellkamp, Edward T. Kennedy

Delaware Authorizes 102(b)(7) Exculpation of Senior Officers

USA - August 16 2022 Until now, Delaware corporations could eliminate or limit monetary liability for breaches of the duty of care only by directors—but not officers. The…

Marjorie P. Duffy, Randi C. Lesnick, Andrew M. Levine, Jennifer C. Lewis, Joel T. May

COVID-19 and Merger Litigation: Takeaways After Two Years

USA - March 28 2022 The COVID-19 pandemic prompted significant litigation concerning Material Adverse Effect ("MAE") clauses and interim operating covenants, with the…

John C. Tang, Marjorie P. Duffy, Randi C. Lesnick, Robert S. Faxon, C. Lee Wilson

Getting Ahead of the 2022 Proxy Season: Board Committee Names & Functions

USA - January 24 2022 Investor losses resulting from stock market crashes have driven most major turns in corporate governance. In this century, director independence and…

Randi C. Lesnick, Robert A. Profusek, Lizanne Thomas