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.
| Select a Practice: | |
| Select an Office: |
On April 30, the Supreme Court of the United States issued a 7-1 decision in Microsoft Corp. v. AT&T Corp. that held that Microsoft is not liable under 35 U.S.C.
Client Alert | April 30, 2007
On April 10, the IRS issued final regulations interpreting the rules and standards under Section 409A of the Internal Revenue Code ("Section 409A"). Our client memorandum of April 11 summarizes key provisions of the regulations. Section 409A provides various rules that "deferred compensation" must satisfy in order to avoid unfavorable tax treatment of employees, directors and other service providers, including immediate income tax, a 20% penalty tax, and an interest charge. In addition, some states (including California) have implemented similar rules, and deferred compensation payments that do not comply with Section 409A can be taxed at marginal rates exceeding 75%.The sweep of Section 409A is extremely broad, and reaches far beyond traditional nonqu
Client Alert | April 26, 2007
The Ritz-Carlton, McLean, VA OVERVIEW: This briefing included a comprehensive review of pressing market, diligence and tactical decisions required to complete a transaction.
Client Alert | April 26, 2007
On Monday, April 23, 2007, the Supreme Court held oral argument in United States v. Atlantic Research Corporation, Case No. 06-562. The Court granted certiorari in Atlantic Research to answer a question that it expressly left open in Cooper Industries, Inc.
Client Alert | April 24, 2007
London Partner Dorothee Fischer-Appelt is the author of "Implementation of the Transparency Directive--room for variations across the EEA," published in the Capital Markets Law Journal, an Oxford University Press publication, April 23, 2007.Reprinted with permission, Capital Markets Law Journal, Oxford University Press, © 2007 Dorothee Fischer-Appelt.
Client Alert | April 23, 2007
On April 5, the IRS issued final regulations under Section 415 of the Internal Revenue Code (“Code”). Section 415(c) of the Code generally limits the amount of annual contributions to a tax-qualified defined contribution plan on behalf of a participant to the lesser of 100% of compensation or $40,000 (adjusted for inflation; currently $45,000).
Client Alert | April 16, 2007
On April 10, the IRS issued long-awaited and often-delayed final regulations ("Regulations") interpreting the deferred compensation rules under Section 409A of the Internal Revenue Code ("Section 409A").
Client Alert | April 11, 2007
On March 27, 2007, the Securities and Exchange Commission (“SEC”) adopted new rules that will make it easier for foreign private issuers to terminate the registration of securities under Section 12(g), and their reporting obligations under Section 13(a) or 15(d), of the Securities Exchange Act of 1934 (“Exchange Act”).
Client Alert | April 4, 2007
Welcome to the first Quarterly Executive Summary of 2007, in which we highlight key developments in UK Labour and Employment Law over the past three months.A headline summary of cases and developments is provided below.
Client Alert | April 4, 2007
Jonathan Dickey and Jeffrey Minnery are authors of "Liability Issues for Audit Firms - The Risk of Catastrophic Exposure Prompts Calls for Liability Reforms," published in the Securities Litigation Report, April 2007.
Client Alert | April 2, 2007
New York associate Farrah Pepper is the author of "Getting Ahead of the E-Discovery Curve: The Junior Attorney's Guide," [PDF] published in the Spring 2007 issue of the Consumer and Personal Rights Litigation Newsletter (ABA Section of Litigation).
Client Alert | April 2, 2007
I. Introduction/Status of German REIT LegislationOn March 30, 2007, the German Public REIT Introduction Act ("G-REIT Act") was passed by all German legislative bodies and becomes effective retroactively as of January 1, 2007.
Client Alert | March 30, 2007
Gibson Dunn partner Karen Manos is the co-author of "Cost & Pricing Issues" [PDF] which appears in the West Group Government Contracts Year in Review 2007.
Client Alert | March 30, 2007
On March 19, 2007, Chiquita Brands International, Inc. pleaded guilty to one count of doing business with a terrorist organization. James Thompson, senior vice president and general counsel for Chiquita, entered the plea on behalf of the company in the U.S.
Client Alert | March 23, 2007
In a decision having important implications both for the scope of liability under the securities laws and for class certification in general, on March 19, the Fifth Circuit ruled that a securities fraud action against certain financial institutions that participated in transactions with Enron Corporation could not proceed as a class action.
Client Alert | March 22, 2007
Questions have arisen in England concerning the production of documents, created in the context of an investigation by the chief regulatory body in the UK, the Financial Services Authority (the FSA), in subsequent legal proceedings.
Client Alert | March 16, 2007
On successive days this month, the Securities and Exchange Commission and the Department of Justice announced major enforcement actions alleging insider trading in connection with merger and acquisition activity.
Client Alert | March 15, 2007
On March 14, 2007, Stuart Levey, the Undersecretary for Terrorism and Financial Intelligence at the U.S. Treasury Department, announced the issuance of a final rule under Section 311 of the USA PATRIOT Act that, in 30 days, will bar U.S.
Client Alert | March 15, 2007
The Federal Acquisition Regulation, as amended in 2005, prohibits contractors from combining multiple cost accounting changes that take effect on the same day unless all of the changes result in increased costs to the government.
Client Alert | March 15, 2007
The staff of the Division of Corporation Finance at the Securities and Exchange Commission (SEC) today released new Compliance and Disclosure Interpretations (previously known as "telephone interpretations") with respect to SEC rules concerning a variety of matters required to be disclosed in proxy statements.
Client Alert | March 15, 2007