Latest Publications

Share:

Stultitiae Laus - The Corporate Transparency Act

Last week, I wrote about Judge Amos L. Mazzant's decision to preliminarily enjoin the Corporate Transparency Act and its implementing regulations.  Texas Top Cop Shop, Inc. v. Garland, 2024 WL 4953814 (Dec. 03, 2024).   I...more

What If A Creditor Refuses To Just Take The Money?

When a California corporation has been completely wound up without court proceedings, a majority of the directors then in office must sign and verify a Certificate of Dissolution which must be filed with the California...more

Court Finds The CTA "Likely Unconstitutional" - Does The Court's Analysis Doom A Federal Corporate Law?

My email inbox has been flooded with questions about Judge Amos L. Mazzant's decision to preliminarily enjoin the Corporate Transparency Act and its implementing regulations.  Texas Top Cop Shop, Inc. v. Garland, 2024 WL...more

Is Delaware Corporate Law Meant Only For The Oἱ Όλίγοι?

Professor Stephen Bainbridge has offered a rebuttal to my observation that Delaware's corporate law is inaccessible to everyday observers.  He posits that inaccessibility is a "feature not a bug".  As an example, he describes...more

Court Rules That When Profits Are Hypothetical There Can Be No Civil Theft

Under California Penal Code Section 496(a) a person who buys or receives any property that has been stolen or that has been obtained in any manner constituting theft or extortion, knowing the property to be so stolen or...more

Delaware's Problem Isn't That It's Pro-Plaintiff And Anti-Business, It's That Its Corporate Law Is Too Labyrinthine And...

Professor Stephen Bainbridge recently took note of a draft essay by Yale Law School Professor Jonathan R. Macey, Delaware Law Mid-Century: Far From Perfect but Probably Not Leaving for Las Vegas.  Professor Macey posits that...more

FinCEN's Nearly $7 Billion Tax On Small Businesses (Mostly)

Under the Corporate Transparency Act, reporting entities formed before January 1 of this year must file their beneficial ownership information reports with the Financial Crimes Enforcement Network (aka the FinCEN).  As this...more

Is The FinCEN Laying The Foundation For The G.O.A.T. Data Breach?

On May 29, 1453 the walls of Constantinople had stood unbreached for more than a thousand years.  Yet on that day, the army of Sultan Mehmed II was able to force entry into the city through the Gate of St. Romanus.  The...more

Using A Service To File A Beneficial Ownership Information Report? Be Sure To Read The Small Print

It cannot be gainsaid that the Corporate Transparency Act has been a major headache for millions of business entities.  The CTA is part of the William M. (Mac) Thornberry National Defense Authorization Act (NDAA) for Fiscal...more

Should Law Schools Teach The California Constitution?

Yesterday's edition of the Los Angeles Daily Journal included an above the fold headline proclaiming "growing chorus for state constitutions should be taught in law schools".   I don't recall such a course being offered when...more

How to Prepare for the Upcoming Filing Deadline Under the Corporate Transparency Act (CTA)

The January 1, 2025 filing deadline under the CTA for filing beneficial ownership information reports (BOI reports) for reporting companies formed prior to January 1, 2024 is rapidly approaching....more

Looking For A Crypto Scam?  You Might Find It Here

The California Department of Financial Protection & Innovation has created an online "Crypto Scam Tracker" that allows the public to  by search company name, scam type, or keywords.  Scams reported on the Tracker are  based...more

Diversity May Be Hard To Find When It Comes To LLCs

Professor Eugene Volokh recently highlighted a decision by U.S. District Judge Brian Cogan taking a plaintiff to task for inadequately pleading diversity jurisdiction when the defendant is a limited liability company. ...more

In California, Pre-dispute Jury Trial Waivers Are No Laughing Matter.

In Grafton Partners L.P. v. Superior Court, 36 Cal.4th 944 (2005), the California Supreme Court found that pre-dispute contractual jury trial waivers were unconstitutional under Article 1, Section 16 of the California...more

Can A Carpetbagger Become DFPI Commissioner?

The Commissioner of Financial Protection & Innovation is appointed by the Governor and is subject to confirmation by the Senate.  Cal. Fin. Code § 322.  The Governor, however, is not free to appoint just anyone.  To be...more

DFPI "Takes The Eleventh" In Suit Alleging Failure To Safeguard The Soundness Of First Republic Bank

When an erstwhile shareholder of First Republic Bank sued the California Department of Financial Protection & Innovation for failing to safeguard the "financial soundness and structural integrity" of the bank, the DFPI "took...more

Why Was 25% Chosen As California's Jurisdictional Threshold For Recapitalization Transactions?

California's securities qualification requirements and exemptions depend upon whether the offer and sale of securities is an issuer transaction, a change in rights, exchange, merger, or conversion transaction, or a nonissuer...more

This Delaware Doctrine Makes Nevada Conversions Easier

Recently, I wrote about a proposal by The Trade Desk, Inc. to convert from a Delaware to a Nevada corporation.  Predictably, a stockholder challenged the proposed reincorporation.  Gunderson v. The Trade Desk, Inc., 2024 WL...more

Was This Week's Presidential Election An "Extraordinary Occasion" And Why Ask?

Following this past Tuesday's presidential election, California Governor Gavin Newsom proclaimed an special session of the California legislature.   The Governor's proclamation specified two reasons for the special session...more

Supreme Court Hears Argument On Whether "What's Past Is Prologue"

Yesterday, the United States Supreme Court heard oral argument in Facebook, Inc. v. Amalgamated Bank (S. Ct. Case No. 22-15077).  As presented by Facebook (now known as Meta Platforms, Inc.), the question for the court is as...more

What About Acts By Members That Are Not Apparently For Carrying On In The Ordinary Course Of An LLC's Business?

California's version of the Revised Uniform Limited Liability Company Act provides that in the case of a member managed limited liability company provides...more

Will This Effluence Ever End? One More Public Company Proposes To Leave Delaware For Nevada

Gaxos.ai Inc. lists its corporate headquarters as Roseland, New Jersey, but like many companies it is incorporated in Delaware.  Last week, it joined several other companies that are proposing to reincorporate in Nevada.  In...more

When Dismissing A Case Violates Due Process

When a shareholder sues derivatively, the shareholder is seeking relief not for itself, but for the corporation.  Therefore, it should be expected that the shareholder is not free to compromise or dismiss the suit absent...more

Should The Secretary Of State Accept Filings By Cannabis-Related Business Entities?

Seven years ago, the California Secretary of State announced the debut of "Cannabizfile", a portal "for all information relevant to cannabis-related business and trademark filings with the Secretary of State".   According to...more

2,976 Results
 / 
View per page
Page: of 120

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide