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U.S. Court of Appeals for the Second Circuit. Lattanzio v. Deloitte & Touche,2007 U.S. App. LEXIS 2061 (2nd Cir. Jan. 31, 2007). American Federation for State, County, and Municipal Employees v. American International Group, 462 F.3d 121 (2d Cir. 2006). Morris v. Schroder Capital Management,2007 U.S. App. LEXIS 1495 (2nd Cir. Jan. 11, 2007). U.S. Court of Appeals for the Fourth Circuit.Retail Industry Leaders Ass' v. Fielder, 2007 WL 102157 (4th Cir. Jan. 17, 2007). National City Bank of IN v...

A Guide to the SEC s Revised Executive Compensation and Related Disclosure Rules

I. Executive And Director Compensation. A. Overview. B. Compensation Discussion and Analysis. i. Disclosure Regarding Option and Other Equity-Based Compensation Grant Practices. C. Compensation Committee Report. D. Executive Compensation Over the Last Two or Three Years. i. Named Executive Officers. ii. Summary Compensation Table. iii. Grants of Plan-Based Awards Table. iv. Narrative Disclosure. a Small Business Issuers. b Other Issuers. E. Director Compensation. II. Director Independence And...

Intellectual Asset Management and Harvesting

Understanding Strategic Categories of Intellectual Capital. 1 Human Capital. 2 Organizational Capital. 3 Relationship Capital. Failure to Leverage Intellectual Capital. Intellectual Asset Management.

To File or Not to File:Tax Compliance Among Undocu mented Immigrant Workers

The Internal Revenue Service. The Social Security Administration. The Department of Homeland Security.

Striking the Labor-Management Balance in the Americans with Disabilities Act: The

Introduction. D'Angelo v. ConAgra Foods, Inc. Demonstrates Courts Have Differing Interpretations of Rights Under the ADA. Legal Analysis. The "Interactive Process". Legal Safeguards' that Fortify Business Autonomy and Rein in Litigation. Conclusion.

Reverse Mergers + PIPEs:The New Small-Cap IPO Reprinted and updated from PIPEs: Revised and Updated Edition-A Gui de to Private Investments in Public Equi ty (Bloomberg Press, 2005)

Why Now?. Basics of Reverse Mergers. Reverse Mergers. 1 "Cleanliness" of the shell. 2 Valuation of the private company merging in. Cash. Cash in the shell increases the shell's value. 4 Shell management. Reverse Triangular Mergers. A Little History. Rule 419. Post-419 Developments and SPACs. Advantages and Disadvantages of Going Public. Advantages of Being Public. 1 Access to capital. 2 Liquidity. 3 Growth through acquisitions or strategic partnerships. 4 Stock options to incentivize. 5 Mana...

The Problems of State Taxation of Interstate Commerce and Why Congress Should Act

Introduction. The Problem of Aggressive, Unclear, and Non-uniform Taxation of Interstate Commerce. The Constitutionality of State Taxation of Interstate Commerce. A. To Impose a Tax on Out-of-State Businesses, States Must Prove that Such Businesses Have Minimum Contacts Pursuant to the Due Process Clause. B. To Impose Tax on Out-of-State Businesses, Commerce Clause Nexus Must Be Satisfied to Prohibit Undue Burden on Interstate Commerce.

The New Rule 26:Must Att orneys Disclose Opinion Work Product ?

History. Amended Rule 26. Conclusion.