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 Elliot Pisem and David E. Kahen | August 18, 2021
In this edition of their Taxation column, Elliot Pisem and David E. Kahen discuss 'GSS Holdings (Liberty) v. United States', a recent decision of the Court of Federal Claims that discusses (1) the scope of what is sometimes referred to as the 'Danielson' rule, and (2) substance over form and transaction integration principles in the context of multiple payments that were ultimately integrated for tax purposes by the court into a single transaction.
New York Law Journal | Analysis
By Frances Kulka Browne and Alanna G. Morgan | August 11, 2021
In assessing the feasibility of permitting employees to work from out-of-state locations, employers customarily assess business and tax issues. However, they should also consider terms and conditions of employment, anti-discrimination and leave laws, and employee separations.
By Barbara M. Goodstein | August 4, 2021
In this edition of her Secured Transactions column, Barbara M. Goodstein examines the scope of UCC Article 9 with a focus on virtual currencies, taking into consideration issues of classification and perfection, but also how the Uniform Commercial Code and Emerging Technologies Committee is attempting to tackle these unsettled issues by modifying existing provisions and, in some cases, adding new ones.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | July 21, 2021
In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh discuss the high-profile ExxonMobil shareholder vote in May that sent shock waves through many of corporate America's boardrooms. The ExxonMobil example reflects the recent increase in shareholder support for EESG-related proposals, and it demonstrates the risks and dynamics at play in the current environment.
New York Law Journal | Analysis
By John C. Coffee Jr. | July 14, 2021
IPOs can be successful (often) or unsuccessful (less common). But rarely can they destabilize an industry or imperil a fast-growing sector of the economy. Yet, that may have just happened, or be about to happen, in two long-anticipated IPOs: Didi Global and Robinhood Financial. In this edition of his Corporate Securities column, John C. Coffee Jr. explores recent developments and writes that both IPOs underline the critical nature of the disclosure decisions made by securities lawyers.
New York Law Journal | Analysis
By Philip Berkowitz | July 7, 2021
In this edition of his Employment Issues column, Philip Berkowitz writes that if you are internal counsel or a human resources executive, your compliance department may want to review not only policies, but also backup data.
New York Law Journal | Analysis
By William F. Johnson | June 30, 2021
Some courts have expressed skepticism about the wholesale use of unadjudicated administrative allegations in securities complaints. However, others—including a recent decision in the District of Maryland in the 'Under Armour' case—have given weight to the SEC's allegations when denying motions to dismiss. In this edition of his Corporate Crime column, William F. Johnson offers several practical suggestions to minimize the collateral effects of entering into an administrative settlement with the SEC or a similar agency.
New York Law Journal | Analysis
By Corinne Ball | June 23, 2021
In her Distress Mergers and Acquisitions column, Corinne Ball discusses the recent decision in 'Davis v. State of California (In re Venoco)', which is an important development for assessing the extent to which a distressed business can address action by a governmental unit through a bankruptcy case.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | June 16, 2021
In this edition of their Taxation column, David E. Kahen and Elliot Pisem explore a case in which a taxpayer's current position was preluded on the ground of equitable estoppel, as it was inconsistent with the taxpayer's prior position.
New York Law Journal | Analysis
By Alfred L. Fatale III, Lisa Strejlau and Marco A. Dueñas | June 9, 2021
Recently, several motion to dismiss decisions have been appealed to the New York Appellate Division, First Department. As the First Department navigates Securities Act cases in New York, these decisions provide important guidance for plaintiffs and defendants alike on pivotal questions of first impression covering applicable pleading standards, damages, standing and the applicability of the PSLRA.
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