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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Congress Proposes Legislation to Criminalize War Profiteering

Congress has introduced a bill that, if enacted, would significantly elevate the financial and legal risks for overseas government contractors and increase the penalties for fraud and abuse in Iraq. On January 4, 2007, Sen.

Client Alert | January 18, 2007

Senate Finance Committee Proposals Would Impact Deferred Compensation

On January 17, the Senate Finance Committee unanimously approved the Small Business and Work Opportunity Act of 2007 (the "Act"). The Act includes a number of tax breaks for small businesses in connection with the proposed increase in the minimum wage.

Client Alert | January 18, 2007

Supreme Court Decision Removes One Procedural Obstacle to Federal Lawsuits Challenging Patents

In a recent decision of note, the U.S. Supreme Court ruled patent licensees in good standing may challenge the validity of the patent, or assert non-infringement, without first terminating their license agreements.

Client Alert | January 11, 2007

Developments in UK Labour and Employment Law — Looking Back at 2006

2006 has seen significant developments in UK labour and employment law with more to come in 2007. In this Briefing we will look back over some of the highlights of 2006.

Client Alert | January 5, 2007

Developments in UK Labour and Employment Law — Looking Ahead to 2007

2006 saw significant developments in UK labour and employment law with more expected to come in 2007. Copies of our Client Briefing concerning UK Labour and Employment Law Highlights of 2006 are available upon request.

Client Alert | January 5, 2007

Overview of the E-Discovery Amendments to the Federal Rules of Civil Procedure

New York associate Farrah Pepper is the author of "Overview of the E-Discovery Amendments to the Federal Rules of Civil Procedure," published in the December 2006 edition of the Newsletter of the Federal Bar Association, Orange County Chapter.Reprinted with permission, © 2006, Federal Bar Association, Orange County Chapter. 

Client Alert | December 31, 2006

SEC Amends Executive Compensation Disclosure to More Closely Align with FAS 123R

Today, the SEC amended the Executive Compensation Rules that go into effect this coming year. A copy of the SEC's news release announcing this is attached below, together with links to the release and the rule amendment.

Client Alert | December 22, 2006

The Ramifications of California’s Minimum Wage Increase

On September 12, 2006, the Governor of California signed legislation raising the minimum wage for workers in all industries from the current rate of $6.75 per hour to $7.50 per hour effective January 1, 2007, and $8.00 per hour effective January 1, 2008.

Client Alert | December 14, 2006

SEC Issues Interpretive Guidance Regarding Section 404 Internal Controls, Adopts New Rules Regarding Electronic Delivery of Proxy Materials, and Proposes Rules Regarding Foreign Private Issuer Deregistration

At a meeting today, the Securities and Exchange Commission (“SEC”) worked through an ambitious agenda and issued a number of significant new proposals and final rules.

Client Alert | December 13, 2006

Policies and Procedures for Approving Related Party Transactions

As part of comprehensive changes to its rules on disclosure of executive compensation and related party transactions approved in July of this year, the Securities and Exchange Commission adopted a new requirement that companies provide disclosure about their policies and procedures governing related party transactions.  The requirement applies for fiscal years ending on or after December 15, 2006 and therefore, will be in effect for the 2007 proxy season. New Item 404(b) of Regulation S-K requires disclosure of the material features of a company’s policies and procedures for the review, approval or ratification of related party transactions (referred to as "related person" transactions in Item 404).  Although Item 404(b) does not mandate specific information, it

Client Alert | December 12, 2006

Second Circuit Rejects Class Certification in IPO Securities Litigation, Imposing Strict New Standards on Plaintiffs Lawyers

On December 5, 2006, the Second Circuit Court of Appeals dealt a significant blow to the plaintiffs’ bar, issuing an opinion that answered the “surprisingly unsettled” question of what standards govern a district judge in deciding a motion for class certification under Rule 23 of the Federal Rules of Civil Procedure.

Client Alert | December 8, 2006

SEC Amendments to Tender Offer “Best-Price” Rule Effective Today

Today, the SEC's amendments to the "best-price" rule became effective. As discussed in our previous client alert dated October 24, 2006, the Commission approved certain changes to the tender offer best-price rule.

Client Alert | December 8, 2006

2006 Employee Benefits Deadlines Require Immediate Attention

As another year comes to a close, employers must take a number of actions to (i) address Section 409A of the Internal Revenue Code, (ii) amend their tax-qualified retirement plans to reflect certain rules that became effective in 2006, and (iii) begin operating their plans in compliance with new rules that become effective on January 1, 2007.

Client Alert | December 7, 2006

New Companies Act 2006 (“Companies Act”) Impacts Upon Directors of UK Companies

The new Companies Act 2006 (the "Companies Act") was published today. The Companies Act contains over 1,200 sections and 15 appendices and has taken 10 years to reach the statute books.

Client Alert | December 7, 2006

Japan chapter of the PLC Cross-Border Competition Handbook 2006-2007

Brussels Associate Vassili Moussis is a contributor to the Japan chapter [PDF] of the PLC Cross-Border Competition Handbook 2006-2007, Volume 2: Leniency.

Client Alert | December 1, 2006

Real Estate Private Equity – Taxation for Foreign Investors

Munich partner Hans Martin Schmid and of counsel Christian Schmidt are the authors of "Real Estate Private Equity - Taxation for Foreign Investors" [PDF] published in the 2006 Private Equity Financial Yearbook.

Client Alert | December 1, 2006

Alcatel/Lucent Merger to Proceed Following President Bush’s Acceptance of CFIUS’s Recommendation for Approval

On November 17, 2006, President George W. Bush accepted the recommendation of the Committee on Foreign Investment in the United States (CFIUS) and permitted the $11.8 billion acquisition of U.S.-based Lucent Technologies by the French telecommunications company, Alcatel.

Client Alert | November 28, 2006

Condominium Hotels and Securities Laws

Partner Andrew A. Lance and associate David C. Lee are the authors of "Condominium Hotels and Securities Laws" published in the November 27, 2006 issue of the New York Law Journal.

Client Alert | November 27, 2006

No Profit Doesn’t Mean No Problem

Partner Stephanie Tsacoumis is the author of "No Profit Doesn't Mean No Problem," published in the November 20, 2006 issue of Legal Times.

Client Alert | November 20, 2006

L-3 Communications Corp. Agrees to Pay $1.5 million in Fines for Its Subsidiary’s Past Violations of the ITAR Reporting Requirements

L-3 Communications Corporation (L-3), a Delaware company engaged in the business of manufacturing and exporting defense articles and providing defense services, has agreed to pay in fines and remedial compliance measures a civil penalty in the amount of $1.5 million in complete settlement of civil charges for its subsidiary's past, pre-acquisition violations of certain reporting requirements under the International Traffic in Arms Regulations (ITAR).

Client Alert | November 10, 2006