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Threading the Needle in “Tax-Free” Spinoffs

With the rise in inflation and downturn in economies, spin-offs have become an increasingly popular method of unlocking shareholder value in a down market. Often, the ability to obtain tax-free treatment in the U.S. for the...more

STOLI Policy? Don't Count on the Return of Premiums

Two Recent Decisions Throw Cold Water on Investors’ Ability to Get Their Premiums Back on Policies Deemed Void Ab Initio - In the latter half of 2022, the Seventh Circuit Court of Appeals and the Delaware Supreme Court—two...more

Delaware Chancery Court Holds Corporate Officers Owe Duty of Oversight

Vice Chancellor Laster Extends This Fiduciary Duty, Previously Recognized only as to Corporate Directors - On January 25, 2023, the Delaware Court of Chancery answered an important question of officer liability, holding...more

Global Choice Programs with a Twist

Numerous multinationals allow their employees globally to elect whether to take their equity award grants as stock options and/or restricted stock units (RSUs). These “choice programs” provide employees with autonomy in their...more

What Does “Based On” Mean?

In Cost of Insurance Litigation, Courts Continue to Disagree Over the Meaning of the Key Contractual Provision - If you see a movie that is “based on a true story,” how close to the story are you expecting the movie to be?...more

American Express Anti-Steering Litigation: Implications for “Umbrella” Plaintiffs’ Standing in Antitrust Suits

On Monday, November 22, 2021, the United States Court of Appeals for the Second Circuit affirmed a district court ruling that “umbrella” plaintiffs—i.e., antitrust class action claimants who purchase from a non-conspirator a...more

Can’t We All Just Get Along? Four Key Areas of Dispute in the Evolving Landscape of LIBOR Cessation Litigation

On November 30, 2020, parties to legacy LIBOR contracts breathed a collective sigh of relief as LIBOR’s administrator Intercontinental Exchange, Inc. (“ICE”) announced that US Dollar LIBOR would continue to be published until...more

Betting On Strangers’ Lives: A Brief Look at How Different States Are Scoring the Insurable Interest vs. Incontestability...

This alert covers the current law on stranger-originated life insurance (“STOLI”) policies in 14 different states and includes updates concerning the following developments: • A 2020 decision applying New York law which...more

U.S. District Court Dismisses Commodity Exchange Act Claims as Impermissibly Foreign

On August 27, 2020, Judge George B. Daniels of the U.S. District Court for the Southern District of New York granted a Rule 12(c) motion for judgment on the pleadings made by financial institutions facing benchmark-rigging...more

U.S. District Court Denies Class Certification Motion in Aluminum Rate-Manipulation Case Based on Improper Use of Statistical...

On July 23, 2020, Judge Paul A. Englemayer of the U.S. District Court for the Southern District of New York denied a motion to certify a proposed class of direct purchasers of aluminum in a decision that may signal a trend...more

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