Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By Derek Dragotta | March 27, 2024
Data breaches are on the rise, as are the costs associated with them. AI is allowing bad actors to quickly shift tactics and generate more believable scams. There is a significant uptick in attempted fraudulent filings. This article presents various ways in which you can protect your organization, as well as your class, from these threats.
New York Law Journal | Analysis
By John Coffee | March 20, 2024
Few principles of law are as universally respected by U.S. courts as the "internal affairs rule." All state jurisdictions at least formally subscribe to this rule, and the Supreme Court has hinted it may be constitutionally required. Nonetheless, the New York Court of Appeals has agreed to hear a case asking the court to replace the traditional rule with an "interest-balancing" test.
New York Law Journal | Analysis
By Philip M. Berkowitz | March 13, 2024
The New York Department of Financial Services imposed a $30 million penalty on the New York branch of a foreign bank. The fine had nothing to do with employment discrimination or wage-and-hour issues—but it was the outcome of an internal transfer of a single New York-based employee to an overseas affiliate, and is a lesson in how financial services clients are at risk of penalties going far beyond those that are normally imposed by employment law regulators.
New York Law Journal | Analysis
By William F. Johnson | March 6, 2024
This article examines the SEC's no-admit/no-deny rule through the lens of the SEC's recent denial of a request to modify the rule filed by an external advocacy organization and concludes that the SEC should have given more consideration to amending the rule.
New York Law Journal | Analysis
By Corinne Ball | February 21, 2024
This article addresses how a Creditor's Committee may sue members of an LLC, despite Delaware law limitations, and how prebankruptcy exercise of proxy rights in reliance on Delaware law are upheld in a subsequent bankruptcy case.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | February 14, 2024
In 'Estate of Fry v. Commissioner', payments by one S corporation to another under identical ownership were recorded as intercompany loans. Following issuance of a notice of deficiency premised on the shareholder's stock basis in the debtor corporation being insufficient to support the losses claimed by him, the petitioners were ultimately successful in persuading the Tax Court that the transfers should be recharacterized as distributions by one corporation to its shareholder, coupled with contributions by that shareholder to the other corporation.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | January 24, 2024
With the issuance in October 2023 of a wide-ranging executive order on artificial intelligence, the Biden administration took its most significant action to date toward oversight of the development and use of AI technologies. In the absence of Congressional action in this area, the order represents a step toward laying the groundwork for future federal regulatory action by a broad swath of agencies and departments.
New York Law Journal | Analysis
By John Coffee | January 17, 2024
On Jan. 16, 2024, the Supreme Court heard 'MacQuarie Infrastructure Corp. v. Moab Partners L.P.', which will presumably resolve a circuit split. The question before the court is whether the Second Circuit erred in holding "that a failure to make a disclosure required under Item 303 of SEC Regulation S-K can support a private claim under §10(b) of the Exchange Act, even in the absence of an otherwise misleading statement."
New York Law Journal | Analysis
By Evan T. Barr | January 3, 2024
The U.S. Supreme Court granted certiorari in 'McIntosh v. United States' to determine whether a district court may enter a preliminary order of forfeiture divesting a defendant of his or her property outside the time limits set forth in the Federal Rules of Criminal Procedure. The court's decision in 'McIntosh' may clarify whether the government can be strictly held to the kinds of deadlines that bedevil every other litigant.
By Corinne Ball | December 27, 2023
In her Distress Mergers and Acquisitions column, Corinne Ball discusses the recent case "In re Envision Healthcare Corp," where the Bankruptcy Court for the Southern District of Texas confronted an apparent conflict between applicable Delaware law and the Bankruptcy Code, determining that the Bankruptcy Code overrides state law and protects a debtor from expulsion by its fellow LLC members.
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