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 Philip Berkowitz | May 8, 2019
In his Employment Issues column, Philip Berkowitz discusses a recent decision of the U.S. Court of Appeals for the Ninth Circuit, which provides a good illustration of the intersection between FCPA enforcement and whistleblower claims.
New York Law Journal | Analysis
By Juan Arteaga and Benjamin Sirota | May 1, 2019
This article discusses the principles underlying the Antitrust Division's historical “zero credit” policy toward compliance programs, the implications of recent shifts in this policy, and what broader shifts may be on the horizon. This article also discusses the factors that the Division is likely to find persuasive when determining whether to credit a corporate compliance program.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | April 17, 2019
In their Taxation column, David E. Kahen and Elliot Pisem discuss a recent decision in 'Manfre v. May', which illustrates the potential consequences where a stock sale agreement does not expressly address whether or not a terminating election will be made.
New York Law Journal | Analysis
By Joseph M. McLaughlin and Shannon K. McGovern | April 10, 2019
In their Corporate Litigation column, Joseph M. McLaughlin and Shannon K. McGovern discuss recent Delaware Court of Chancery decisions that have offered fine-grained guidance on the governance procedures a company must follow to invoke the adversity exception to directors' access, and the scope of permissible restrictions on access to company information.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | March 27, 2019
In their Corporate Governance column, David A. Katz and Laura A. McIntosh write: There is also a steep learning curve for incoming directors, particularly those who are not industry insiders and those who are new to public company board service. Accordingly, onboarding new directors is becoming a more extensive and significant undertaking than it has been in the past. At the same time, the onboarding process is increasingly important to the success of the board in fulfilling its oversight role.
New York Law Journal | Analysis
By John C. Coffee Jr. | March 20, 2019
In his Corporate Securities column, John C. Coffee Jr. writes: Securities litigation is now near an all-time high. Why? It seems to be the product of multiple factors, but two stand out: (1) the migration of “merger objection” cases from Delaware to federal court, and (2) the appearance of a new style of securities litigation that is increasingly called “event-driven” litigation.
New York Law Journal | Analysis
By Philip M. Berkowitz and Margaret Watson | March 13, 2019
In this Employment Issues column, Philip M. Berkowitz and Margaret Watson write: At the end of the day, again, the Guidance is sound. But it is issued on facts that demonstrate that what are suggestions today may turn into minimum requirements tomorrow. The warning shot has been fired, and employers, whether in financial services or otherwise, would do well to review and conform policies in this area.
New York Law Journal | Analysis
By William F. Johnson | March 6, 2019
In his Corporate Crime column, William F. Johnson provides an overview of 18 U.S.C. §1001—the federal statute prohibiting false statements to federal officials—before reviewing the Special Counsel's use of §1001 and exploring the future ramifications of its use.
New York Law Journal | Analysis
By Corinne Ball | February 27, 2019
In her Distress Mergers and Acquisitions column, Corinne Ball discusses the decision in 'Ultra Petroleum', in which the U.S. Court of Appeals for the Fifth Circuit held that contractual make-whole damages claims arising out of a bankruptcy filing should be characterized as claims for “unmatured interest” within the meaning of §502(b)(2) of the Bankruptcy Code and therefore disallowed.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | February 20, 2019
In their Taxation column, Elliot Pisem and David E. Kahen discuss a recent order of the Tax Court addressing a motion for partial summary judgment in 'H R B-Delaware v. Commissioner'. The analysis in the decision underscores steps that are important to the evaluation of built-in gains (BIG) tax exposure, and may also inform analysis in non-BIG tax contexts regarding the existence of goodwill or going concern value.
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