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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In a Landmark Antitrust Decision, the U.S. Supreme Court Overturns the 96-Year-Old Per Se Rule Against Minimum Resale Price Maintenance Agreements

On June 28, the Supreme Court of the United States held in Leegin Creative Leather Products, Inc. v. PSKS, Inc. that resale price agreements should be evaluated under the rule of reason to determine whether there is a violation of Section 1 of the Sherman Act.

Client Alert | June 28, 2007

Postgraduate Course in Federal Securities Law – Current Trends in Federal Securities Litigation

Jonathan C. Dickey is the author of "Current Trends in Federal Securities Litigation" [PDF] prepared for the ALI-ABA Postgraduate Course in Federal Securities Law, June 28 - 29, 2007.

Client Alert | June 28, 2007

Employment: Parent Power

The Work and Families Act (WFA), which received Royal Assent in the UK on 21 June, 2006, has been the subject of considerable speculation and debate since the Department of Trade and Industry (DTI) outlined a range of proposals promoting family-friendly policies and practices at work in its February 2005 consultation paper.

Client Alert | June 27, 2007

Supreme Court Decision in Rita v. United States Resolves Role for Presumption of Reasonableness in Federal Sentencings

On June 21, 2007, the Supreme Court issued an 8-1 decision in Rita v. United States, No. 06-5754, affirming the ability of appellate courts to use a presumption of reasonableness where the sentences they are reviewing were imposed within the applicable range under the Federal Sentencing Guidelines.

Client Alert | June 25, 2007

Supreme Court Establishes Rigorous Pleading Standard for Investor Suits

On June 21, 2007, the Supreme Court issued an 8-1 decision in Tellabs v. Makor Issues & Rights, No. 06-484, explaining the plaintiff’s burden under § 21D(b)(2) of the PSLRA (15 U.S.C.

Client Alert | June 22, 2007

Supreme Court Holds in United States v. Atlantic Research That Potentially Responsible Parties Have a Cost Recovery Cause of Action Under Section 107(a)(4)(B) of CERCLA

On June 11, 2007, the Supreme Court issued a unanimous opinion in United States v. Atlantic Research Corporation, No. 06-562, holding that the plain language of Section 107(a)(4)(B) of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), 42 U.S.C.

Client Alert | June 11, 2007

Latest SEC Reminder About Managing Conflicts within Financial Institutions — Have You Tested Your Walls Lately?

The Securities and Exchange Commission recently provided an important reminder of the need for effective information barriers and procedures to address potential conflicts of interest, including misuse of confidential information, that may exist given the multiple hats increasingly worn by broker-dealers, investment advisers, hedge funds, private equity funds, and other financial intermediaries.

Client Alert | June 11, 2007

IRS Issues Helpful Guidance Excluding Principal Financial Officers from Coverage Under Section 162(m) of the Internal Revenue Code

On June 4, the IRS issued guidance clarifying which executive officers are "covered employees" for purposes of the $1 million deduction limitation under section 162(m) of the Internal Revenue Code.

Client Alert | June 8, 2007

U.S. Treasury Department Imposes New Sanctions Against Sudan

On May 29, 2007, in response to the continuing conflict in Sudan, the United States imposed new sanctions against Sudan. The U.S. Treasury Department’s Office of Foreign Assets Control (“OFAC”), which maintains and enforces U.S.

Client Alert | June 5, 2007

News Analysis: Tax Authorities Issue Statement on Impact of Denkavit

Paris associate Jérôme Delaurière is the author of "News Analysis: Tax Authorities Issue Statement on Impact of Denkavit" [PDF] published in the June 4, 2007 issue of  Tax Analysts's Tax Notes International (pg.1002).

Client Alert | June 4, 2007

Current Tax Structuring Techniques for Private Equity Funds

Los Angeles associate Afshin Beyzaee is the author of "Current Tax Structuring Techniques for Private Equity Funds" [PDF] published in the May/June 2007 issue of the Journal of Taxation and Regulation of Financial Institutions.© 2007 Civic Research Institute.  This article originally appeared in Journal of Taxation and Regulation of Financial Institutions and is reproduced here with permission.  For information on the journal, visit http://www.civicresearchinstitute.com/tfi.html.

Client Alert | June 1, 2007

Soft Dollar Compliance for Broker-Dealers

The Securities and Exchange Commission's July 2006 guidance on client commission arrangements under section 28(e) of the Securities and Exchange Act of 1934 provides eligible money managers with a safe harbor from violating their fiduciary duties by using client commission dollars to pay more than the lowest possible brokerage rate.  While the SEC is expected to issue additional guidance later this year, the attached two-part article outlines the current safe harbor requirements, including a discussion of research services and brokerage, and offers a detailed compliance checklist for eligibility.  Gibson Dunn of counsel K.

Client Alert | May 30, 2007

Rolling the Dice in Corporate Fraud Prosecutions

Washington, D.C. Partner Joseph Warin and Of Counsel Peter Jaffe are the authors of "Rolling the Dice in Corporate Fraud Prosecutions" [PDF] published in the Spring 2007 issue of Litigation Magazine.Reprinted with permission, Litigation Magazine, Volume 33 Number 3, Spring 2007, © 2007 American Bar Association.

Client Alert | May 30, 2007

SEC Issues Interpretive Guidance Regarding Section 404 Internal Controls and PCAOB Adopts Auditing Standard No. 5

At a meeting held on May 23, 2007, the Securities and Exchange Commission ("SEC") adopted interpretive guidance for management to use in conducting the annual evaluation of internal control over financial reporting that is required under Section 404 of the Sarbanes-Oxley Act of 2002 ("Sarbanes-Oxley").

Client Alert | May 25, 2007

Scrutinizing Workplace Fatalities

Washington, D.C. Partner Baruch Fellner and Associate Michael Billok are the authors of "Scrutinizing Workplace Fatalities" [PDF] published in the National Law Journal on May 21, 2007.  The article analyzes how companies familiar with OSHA procedures can assist in an investigation and reduce liability risk. Reprinted with permission, The National Law Journal, © 2007 ALM Properties, Inc

Client Alert | May 21, 2007

Congressional Investigation: Foreseeing Oversight

With the newly installed, Democrat-controlled Congress comes a greater focus on aggressive congressional scrutiny of private- and public-sector behavior.

Client Alert | May 14, 2007

UK House of Lords Confirms the Limitations of the Economic Torts of Intentionally Causing Economic Loss

Claims against a party (D) for intentionally causing economic loss to another (P), in situations where D is neither in a contractual or other legal relationship with P, have been possible under English law for several centuries.

Client Alert | May 11, 2007

European Energy Markets: The Next Round

European Commissioner for Competition Neelie Kroes is maintaining her push for ownership unbundling in the electricity and gas sectors. Despite the protests of the French and German governments, the Commissioner is intent on forging ahead.

Client Alert | May 4, 2007

U.S. Supreme Court Issues Highly Anticipated Opinion in KSR v. Teleflex

On April 30, the Supreme Court issued a unanimous opinion in KSR Int'l Co. v. Teleflex Inc., which has the potential to reshape long-standing Federal Circuit law and United States Patent and Trademark Office practice on determining whether a patent is "obvious" under 35 U.S.C.

Client Alert | May 3, 2007

The National Toxicology Program Releases Draft Report Linking Hexavalent Chromium in Drinking Water to Cancer in Animals

The National Toxicology Program recently released a draft report on its two-year studies of rodents exposed to hexavalent chromium in drinking water. These studies were undertaken because of concerns raised by a number of California legislators and regulatory offices, including the California Environmental Protection Agency, the California Department of Health Services, and the California Office of Environmental Health Hazard Assessment.

Client Alert | May 1, 2007