Alston & Bird LLP


Accounting for earnouts under financing agreements

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

U.S. estate planning for nonresident aliens from treaty countries - a comparison of Germany, Austria, France and the United Kingdom

USA - May 17 2007 If an individual is not domiciled in the United States for estate and gift tax purposes (hereinafter referred to as a “nonresident alien”) and resides in a country with which the United States has an estate tax treaty, such a nonresident alien may avail himself or herself of estate planning techniques not available to other nonresident aliens, particularly if the treaty is one of the domicile-based treaties entered into since 1971 (as compared to the situs-based treaties entered into before 1971

What proof is necessary to validate a subcontractor back charge?

USA - February 5 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

Convertible preferred equity certificates

Luxembourg, USA - July 13 2011 Instruments may be treated as debt for foreign income tax purposes but as equity or U.S. tax purposes

A signed and “accepted” proposal does not constitute a contract if the signature was induced for discussion purposes only

USA - October 24 2008 In Thomas Builders, Inc. v. Patel, Et Al., a construction company sought damages for breach of contract after a businessman signed and “accepted” the construction company’s proposal but then failed to use the company

Investor-State Arbitration and the ‘Next Generation’ of Investment Treaties

Global - April 30 2020 What is the future of investor-state arbitration? In recent years, observers have questioned whether investor-state arbitration will or

Five questions curious minds want to know about the Joint Comprehensive Plan of Action with Iran

Iran, USA - August 17 2015 U.S. and non-U.S. companies and financial institutions are struggling to understand the implications for their business if and when sanctions on Iran

IRS announces rules on transfers to foreign partnerships

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

New proposals from California Governor: will CEQA be fixed? Or will it get more complex and unwieldy?

USA - August 12 2015 The California Governor's Office is seeking input on their proposals to update the CEQA Guidelines by October 12, 2015. They have released a

Important developments on overpayment liability under the False Claims Act

USA - August 12 2015 On August 3, 2015, the U.S. District Court for the Southern District of NewYork issued the first judicial opinion interpreting the Affordable Care