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Statutory Construction is Powerful

The Court Interprets “Due Date” Under a Premium Service Agreement - The tools of statutory construction are powerful. In interpreting statutory language, words are generally given their common and ordinary meaning. The cardinal rule… more

New PCAOB Audit Standard for Audit Reports

The Public Company Accounting Oversight Board (PCAOB) recently published interpretive guidance on audit reporting standard AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified… more

Clashing Marijuana Laws Create Insurer Anxiety

As the majority of U.S. states move toward various degrees of legalization, marijuana remains illegal at the federal level. This dichotomy challenges courts to evaluate the validity of contracts, including insurance policies, where the… more

Impact of New Tax Provisions on M&A Deals

On December 22, 2017 President Trump signed into law H.R. 1 — a sweeping tax reform law that changes the tax landscape for many M&A deals. Congress initially labeled the bill as the “Tax Cuts and Jobs Act” but later removed that name… more

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