Alston & Bird LLP

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Accounting for earnouts under financing agreements

11/06/2014 An earnout, also known as “contingent consideration” in accounting parlance, is a contractual provision in an acquisition agreement that adds a…

What proof is necessary to validate a subcontractor back charge?

05/02/2009 Across the board, there are not a lot of court decisions that get into the details of many of the typical problems that are seen on a troubled construction project.

Indemnity for active negligence or willful misconduct now prohibited in California

27/06/2013 Normally, a general contractor performs little or none of the work on a construction project with its own forces. Instead, subcontractors perform the…

Reporting thefts and losses of controlled substances for providers and pharmacies

28/09/2012 Under the Controlled Substances Act, every person who manufactures, distributes, dispenses, imports or exports a controlled substance is required to register with the U.S. Department of Justice Drug Enforcement Administration (DEA).

Convertible preferred equity certificates

13/07/2011 Instruments may be treated as debt for foreign income tax purposes but as equity or U.S. tax purposes.

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