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King & Spalding LLP

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Key considerations in energy take-or-pay contracts

USA - April 2 2013 Perhaps the most common type of off-take contract in a large scale energy project is the take-or-pay contract. A properly constructed take-or-pay

Re-examining the take-or-pay obligation in LNG sale and purchase agreements

Asia-Pacific - November 5 2015 Since almost the inception of the LNG industry, the "take-or-pay" contract structure has become perhaps the defining characteristic of long-term LNG

Insurance checklist for mergers & acquisitions: what every executive should know

USA - December 4 2012 Record levels of cash on company balance sheets, cheap financing, and the elimination of political uncertainty following the November presidential election have led many analysts to predict an uptick in M&A activity in the near future

A “roadmap” to accrual and disclosure requirements under ASC 450

USA - March 29 2013 Of the types of information required to be disclosed by public companies, information about "contingencies" is often one of the more sensitive

FSRUs: Looking back at the Evolution of the FSRU Market

Global - December 8 2015 The growth of the floating storage and regasification unit (FSRU) market has been exponential over the past decade. The birth of the industry can be

Telecoms in Russia

Global, Russia - November 24 2017 A structured guide to telecoms laws and practice in Russia

March and April 2016 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

USA - February 29 2016 Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply

Is Your 401(k) Safe Harbor Plan Amendment Really Safe?

USA - February 29 2016 Finally, the IRS has made it clear that a 401(k) safe harbor plan may be amended during a plan year, with certain restrictions, and not lose its safe

New ACA Guidance Warrants Another "Checkup" of Employer Health Plans

USA - February 29 2016 On December 16, 2015, the IRS issued Notice 2015-87 (the "Notice"), which provides "question-and-answer" guidance regarding how various Affordable

Energy in TTIP negotiations: an EU perspective

European Union - January 29 2016 Recent reports of the influence of major oil and gas companies on the European Commission's position on energy in the Transatlantic Trade and