Publications - Gibson Dunn

Publications

Our lawyers provide sophisticated analysis, practical guidance and thought leadership on a wide range of topics. We encourage our readers to review this collection of client alerts, articles and white papers and benefit from the authors’ exceptional experience, market knowledge, practiced judgment and singular insights.

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Federal Relief of Distressed Commercial Market

New York partners Andrew Lance, Romina Weiss and associate Daniel A. Wasserman are the authors of "Federal Relief of Distressed Commercial Market" [PDF] published in the November 23, 2009 issue of the New York Law Journal: Real Estate Law & Practice.

Client Alert | November 23, 2009

Every second counts – Secondary listings on European and US exchanges

New York partner Alan Bannister, Dubai associate Patrick Dykstra and London associate Claibourne Harrison are the authors of "Every second counts - Secondary listings on European and US exchanges" [pdf] in the November issue of The Brief.

Article | November 17, 2009

Steuerliche Entwicklungen in Gesetzgebung, Verwaltung und Rechtsprechung zu Mitarbeiter- und Managementbeteiligungen in 2008

Munich of counsel Christian Schmidt is the author of "Steuerliche Entwicklungen in Gesetzgebung, Verwaltung und Rechtsprechung zu Mitarbeiter- und Managementbeteiligungen in 2008" [PDF] published in the November 2011 issue of DStR.

Client Alert | November 17, 2009

Changes to Cuba Embargo — More to Come from Obama Administration?

Earlier this year, the Obama administration announced a number of changes in U.S. policy toward the Republic of Cuba in four main areas: (1) family visits to Cuba; (2) remittances to family members in Cuba; (3) telecommunications services; and (4) gift parcels.

Client Alert | November 12, 2009

Labor Department Ruling Confirms Limited Scope of Sarbanes-Oxley “Whistleblowing”

The Department of Labor’s Administrative Review Board ("ARB")--which hears cases under the Sarbanes-Oxley Act ("SOX") and other "whistleblower" laws--has affirmed dismissal of a SOX whistleblower complaint because even supposing the complainant had alleged conduct that violated company policies and harmed the company, it did not relate "definitively and specifically" to securities fraud.  Lewandowski v. Viacom Inc., ARB No.

Client Alert | November 11, 2009

The Big Seven Say ‘Yes’ – UK Banks Back New Code for Financial Reporting Disclosure

The Turner Review, published in March this year, identified a concern that in spite of banks' efforts to enhance disclosures during 2008 and 2009, investor confidence in financial reports appeared to remain low.The seven largest UK-headquartered lending institutions -- Abbey, Barclays, HSBC, Lloyds Banking Group, Nationwide, Standard Chartered and the Royal Bank of Scotland Group -- have committed to voluntarily implementing the Code for Financial Reporting Disclosures, developed by the British Bankers' Association ("BBA") (the "BBA Code"), in their 2009 year-end annual reports.Reflecting their desire to respond to market expectations, the seven institutions and the BBA have agreed to the inclusion of the BBA Code in a Discussion Paper of the Financial Services Authorit

Client Alert | November 11, 2009

President Obama Signs Legislation Expanding Net Operating Loss Carryback

On November 6, President Obama signed into law the Worker, Homeownership, and Business Assistance Act of 2009 (the "Act").  Among other things, the Act extends the net operating loss ("NOL") carryback period from two years to as much as five years for tax years beginning in or ending in 2008 or 2009.  To pay for the extension of the NOL carryback period, the Act delays until 2018 the implementation of changes in interest expense allocations that were expected to increase the foreign tax credits that could be claimed by U.S.

Client Alert | November 10, 2009

Expanding DCHRA Beyond DC Employment

Washington, D.C. partner Jason Schwartz and associate Daniel J. Davis are the authors of "Expanding DCHRA Beyond DC Employment" [PDF] published online by Law360 on November 5, 2009 at law360.com.

Client Alert | November 5, 2009

Profit or Profiteering: The Growing Fight Over ‘Double Recovery’ in CERCLA

Washington, D.C. partner Peter E. Seley and associate Stacie B. Fletcher are the authors of "Profit or Profiteering: The Growing Fight Over 'Double Recovery' in CERCLA" [PDF] published in the November 5, 2009 issue of BNA's Toxics Law Reporter.Reproduced with permission from Toxics Law Report, 24 TXLR 1282 (Nov.

Client Alert | November 5, 2009

Just Jargon? The New UK Listing Regime — “Premium” and “Standard” Listings

In January 2008, the Financial Services Authority (the "FSA") began a review of the UK listing regime.  In what appears to be a diametric move from the increasing heavy handed approach of the FSA in other areas of financial regulation, under the new listing rules UK companies will now be allowed to take advantage of an easier route to achieving a listing on the main market of the London Stock Exchange.In a bid to maintain its position as a "premium quality" venue for main market listings in Europe whilst at the same time maintaining competitive tension as one of, if not the leading European exchange, the FSA undertook a lengthy consultation period reviewing the pros and cons of its "gold standard" listing regime and of the choices available for both UK an

Client Alert | November 4, 2009

Private Fund Investment Advisers Registration Act Approved by House Committee

The Gibson, Dunn & Crutcher Financial Markets Crisis Group is closely tracking government responses to the turmoil that has catalyzed a dramatic and rapid reshaping of our capital and credit markets.

Client Alert | November 4, 2009

SEC Fines U.S. “Control Persons” for FCPA Violations of Foreign Subsidiary

Orange County partner Nicola T. Hanna and associate Scot J. Kennedy are the authors of "Corporate Officers Beware: SEC Fines U.S. "Control Persons" for FCPA Violations of Foreign Subsidiary" [PDF] published in the November 2009 issue of the Orange County Business Journal.

Client Alert | November 4, 2009

Federal Rule of Evidence 502: Getting to Know an Important E-Discovery Tool

Los Angeles partner Gareth Evans and New York associate Farrah Pepper are the authors of "Federal Rule of Evidence 502: Getting to Know an Important E-Discovery Tool" [PDF] published in the November 2009 issue of Orange County Lawyer.

Client Alert | November 2, 2009

Recent SEC Rulemakings and Interpretations Affecting Hedge Funds and Their Managers

Washington, D.C. of counsel K. Susan Grafton is the author of "Recent SEC Rulemakings and Interpretations Affecting Hedge Funds and Their Managers" [PDF] that appeared in Hedge Fund Enforcement & Regulatory Developments 2009 published by Practising Law Institute in November 2009.

Client Alert | November 1, 2009

“You win some, you lose some” — Recent Appeals and Decisions Involving the UK Financial Services Authority

Two high-profile decisions have been published in the last two weeks regarding actions brought by UK Financial Services Authority ("FSA") against members of the financial services industry.  Both cases show signs of an increased willingness on the part of those subject to FSA enforcement action to challenge the enforcement wing of the FSA but with variable levels of success.  FSA Regulatory Decisions Committee overturns sanctions in FSA enforcement notice in market abuse case:  In the first case, the FSA issued a decision on 7 October 2009, found two former Dresdner bankers had committed market abuse in March 2007 (by engaging in what was commonly known as "front running"), but following an appeal by the bankers (Christopher Parry and Darren Morton)

Client Alert | October 30, 2009

Environmental News: Climate Change – November 2009

November 2009The fourth issue of Gibson, Dunn & Crutcher's Environmental News: Climate Change newsletter is now available.  We hope you will find this periodic briefing on recent legal developments concerning climate change and greenhouse gas emissions informative.

Client Alert | October 28, 2009

SEC’s Division of Corporation Finance Issues New Shareholder Proposal Guidance

On October 27, 2009, the Securities and Exchange Commission's Division of Corporation Finance (the "Division") issued Staff Legal Bulletin No. 14E (the "Bulletin"), which provides guidance relating to the excludability of certain shareholder proposals under the ordinary business exclusion in Rule 14a-8(i)(7) of the Securities Exchange Act of 1934, as amended ("Rule 14a-8(i)(7)").

Client Alert | October 27, 2009

If The Sedona Conference Builds It, Will They Cooperate? Year in Review

New York partner Jennifer Rearden and associate Farrah Pepper are the authors of "If The Sedona Conference Builds It, Will They Cooperate? Year in Review" [PDF] published in the October 27, 2009 issue of the New York Law Journal.

Client Alert | October 27, 2009

Human Rights Overseas

New York partner Lee Dunst is the author of "Human Rights Overseas" [PDF] published in the October 26, 2009 edition of New York Law Journal's GC Guide New York.

Client Alert | October 26, 2009

Tunnelling Through the Wreckage

Paris partner Benoit Fleury is the author of "Tunnelling through the wreckage" [PDF] published in the October 2009 issuse of The European Lawyer.

Client Alert | October 26, 2009