Securities Tax Civil Procedure

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Employee Benefits Developments - June 2014

In This Issue: - Rulings, Opinions, Etc. ..Validating Rollover Contributions: New Guidance - Case ..Stock Drop Case Development: The Supreme Court Rejects The Presumption Of Prudence ..Dividend...more

MoFo New York Tax Insights - Volume 5, Issue 6 - June 2014

In This Issue: - New York Court Grants Airbnb’s Motion to Quash Attorney General’s Subpoena - New York City UBT Ruling Allows Broker-Dealer Sourcing for Non-Registered Broker-Dealers - ALJ Dismisses Action as...more

Tax Court Rules Amounts Paid Out Of Ponzi Scheme Not Taxable

The tax treatment of amounts paid out of failed Ponzi schemes is once again in the news. In Roszko v. The Queen (2014 TCC 59), the Tax Court of Canada allowed the taxpayer’s appeal and held that amounts paid out of a...more

Tax Court Rules on Built-In Gains Discount and Appraiser Qualification

On February 11, 2014, the United States Tax Court issued a memorandum opinion (i) determining the proper method for valuing a holding company (i.e., an S or C corporation holding marketable securities or appreciated...more

District Court Rules for Taxpayer in STARS Case Santander Holdings; Court of Federal Claims Rules for Government in STARS Case...

In this issue: - Swiss Bank Settlement Dilemma - District Court Upholds STARS Transaction Ruling Payment Is Included in Pre-Tax Profit - Court of Federal Claims Holds for Government in BB&T STARS...more

Corporate and Financial Weekly Digest - September 27, 2013

In this issue: - SEC Adopts Municipal Advisor Registration Requirements - CFTC Grants LCH.Clearnet Time-Limited No-Action Relief to Clear Swaps Executed on DCMs or SEFs - Ninth Circuit Rejects Securities...more

Orrick's Financial Industry Week in Review - September 16, 2013

UBS Settles RMBS Claims Brought by the FHFA - On September 4, Judge Mariana Pfaelzer of the U.S. District Court for the Central District of California entered an order dismissing with prejudice the Federal Housing...more

The ERISA Litigation Newsletter - August 2013

In this month's newsletter we address ten important issues to consider when drafting and amending a summary plan description. ...more

Massachusetts Quarterly Update - A Reed Smith Quarterly Update (2nd Quarter 2013)

Welcome to the latest Massachusetts Quarterly Update from Reed Smith. This update for the 2nd Quarter of 2013 includes coverage of a number of corporate excise tax developments, in particular: (i) pending apportionment...more

When Does Optionee Have A Legally Binding Right To Shares – Vesting Or Exercise?

Congress enacted Section 409A of the Internal Revenue Code in 2004. Given the statute’s complexity, the expense associated with compliance and its iron-fisted results, I’ve been amazed that there hasn’t been a greater clamor...more

Focus on Tax Controversy & Litigation - July 2013

In this issue: - District Court Protects Opinion Work Product Contained in Tax Accrual Workpapers in Wells Fargo - IRS Restricts Private Letter Rulings for Spin-Offs and Other Corporate Nonrecognition...more

Orrick's Derivatives in Review - June 11,2013

The Derivatives in Review highlights important legal, regulatory and other newsworthy developments in the area of derivatives....more

Bill on Bankruptcy: The Market's Unquenchable Thirst for Junk  [Video]

May 22 (Bloomberg) -- AMF Bowling Worldwide Inc. and Ahern Rentals Inc. are prime examples of the frothy market where junk-bond investors are fearless in the face of risk, as Bloomberg Law's Lee Pacchia and Bloomberg News...more

Orrick's Financial Industry Week In Review - April 2, 2013

In This Issue: *Financial Industry Developments - CFTC No-Action Relief for Commodity Trader Advisor Registration - CFTC Regulations on Associated Persons of Swap Dealers and Major Swap Participants -...more

Defending Section 162(m) Executive Compensation Derivative Suits in the United States

Decisions regarding executive compensation fall squarely within the discretion of a public company’s board of directors. Recently, however, plaintiffs’ firms have been trying to invade the board’s purview by bringing...more

Death and Taxes? Recent Supreme Court Arguments in Gabelli v. SEC Concerning a General Statute of Limitations for Civil Fines May...

On January 8, the Supreme Court of the United States heard oral arguments in Gabelli v. S.E.C., 133 S. Ct. 97 (2012) on the question: By when must the government initiate an action to enforce a civil fine, penalty, or...more

Appellate Division Review: Fine-Tuning the Law in Business, Family, Government

Originally published in The New York Law Journal, October 19, 2012. “I wear my reversals like badges of honor,” a trial judge once remarked when discussing his (largely positive) record on appeal. Based on our review of...more

Orrick's Financial Industry Week in Review - April 23, 2012

In This Issue: - Financial Industry Developments · Volcker Rule Conformance Period Clarification · SEC and CFTC Rule Defining Swap-Related Terms · CFTC Final Rule and Interim Final Rule on Commodity...more

ESOP LEGAL NEWS - April 2012 • Volume 1, Number 2

INSIDE THIS ISSUE: The ESOP Association submits comments on corporate tax reform to House committee; ESOP champion Olympia Snowe not running for reelection; Pro-ESOP legislation garners support; Bear Stearns agrees to...more

Orrick's Financial Industry Week in Review - February 13, 2012

In This Issue: -Financial Industry Developments · State AGs and Federal Regulators Settlement with Mortgage Servicers · Fed Agreement in Principle with Banking Organizations Regarding Monetary...more

Corporate and Financial Weekly Digest - November 18, 2011

In this issue; - FINRA Reminds Firms of Their Obligations Regarding the Supervision of Registered Persons Using Senior Designations - Broker Dealer and Investment Adviser Renewal Statements for 2012 Available on Web...more

Orrick's Financial Industry Week in Review - October 3, 2011

In This Issue: -Financial Industry Developments · FINRA Proposed Rule Change to Market-Wide Circuit Breaker Proposals · Discussion Paper and Request for Comment on Alternative Mortgage Servicing...more

Anonymous v. Anonymous

Plaintiff's Attorney Affidavit in Support of Sealing Order

Under NY False Claims Act, whistleblowers can bring "qui tam" actions for tax, and other types of fraud on the government. These whistleblower cases often proceed under the caption Anon. v. Anon. and under seal. However,...more

Anonymous v. Anonymous

Sealing Order NY False Claims Act: Form of Order

Under NY False Claims Act, "qui tam" cases often proceed under the caption Anon. v. Anon. and under seal. However, applicable rules require the Supreme Court to order the sealing: unlike the Federal system, the pleadings are...more

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