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 David A. Katz and Laura A. McIntosh | January 26, 2022
The SEC appears likely to embark upon a rulemaking process that would require ESG—or, more accurately, EESG (Employee, Environmental, Social and Governance)—disclosures from large private companies.
New York Law Journal | Analysis
By John C. Coffee Jr. | January 19, 2022
Let us assume for the moment that the SEC can require more than material information (or can convince courts that most ESG disclosures are material). What happens next? Given that the social costs of greenhouse gas emission vastly exceed their private costs to issuers (which is the point at which economists stop), what can lawyers, as specialists in policy engineering, do to bring the two closer to alignment? John C. Coffee Jr. explores these questions in this edition of his Corporate Securities column.
New York Law Journal | Analysis
By Philip Berkowitz and Britney Torres | January 12, 2022
Financial services and other employers have been scrambling to respond to recent mandates and wondering how they interact with laws prohibiting employment discrimination. Philip Berkowitz and Britney Torres review the latest legal developments in this edition of their Employment Issues column.
New York Law Journal | Analysis
By Evan T. Barr | January 5, 2022
The prospect of more favorable fact-finding from the bench has dramatically improved, as President Biden reshapes the federal judiciary with appointees who are far more likely to have previously worked as public defenders and academics than as prosecutors.
New York Law Journal | Analysis
By Corinne Ball | December 22, 2021
The court ruled that the shareholder releases that formed the basis of a settlement that led to the debtor's plan of reorganization exceeded the scope of the bankruptcy court's statutory authority by releasing direct causes of action owned by nonconsenting creditors against non-debtors.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | December 15, 2021
In this edition of their Taxation column, Elliot Pisem and David E. Kahen discuss a recent decision in which the Tax Court determined that the Ricketts family's investment, although documented as subordinated debt, was properly characterized as "equity" for tax purposes, such that the deferral sought by Tribune Media was unavailable.
By Arielle Albert and Brian Fink | December 8, 2021
Arielle Albert and Brian Fink highlight some important considerations and legal obstacles that investors face when buying and selling businesses with interests in alcohol licenses.
New York Law Journal | Analysis
By Barbara M. Goodstein | December 1, 2021
In this edition of her Secured Transactions column, Barbara M. Goodstein discusses a recent decision in which the judge held that simply calling a transaction a true sale does not make it so. Rather, in a detailed and heavily footnoted discussion, the judge ruled that a holistic set of factors should be considered in making that determination.
New York Law Journal | Analysis
By John C. Coffee Jr. | November 17, 2021
Trading was once pursued by retail investors as a means to wealth creation (or, at least, enhanced retirement savings). Today, it seems for many, more a form of recreation and entertainment. This transition has consequences.
New York Law Journal | Analysis
By William F. Johnson | November 3, 2021
Recent events suggest that the SEC may bring enhanced scrutiny to companies' disclosure on issues like reputational impact, arguably a more subjective area than business operations and financial performance.
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