Alston & Bird LLP

TOUSA Redux: The Eleventh Circuit Court of Appeals Affirms Bankruptcy Court’s Avoidance of Constructively Fraudulent Transfers and Reverses the District Court
May 24, 2012
The outcome of the TOUSA appeal has been much anticipated and closely watched by the lending community, their counsel and advisors, and legal scholars. On May 15, 2012, the Eleventh Circuit Court of Appeals issued its opinion, reversing the District Court for the Southern District of Florida and...

A Checklist for Private Labeling Joint Ventures
Susan J. Wilson, May 24, 2012
Joint marketing arrangements between unrelated insurers can be an effective sales and financial tool for both companies. For example, Insurer A may have a stronger brand name, or broader jurisdictional authority to write business, than Insurer B. Insurer B may have a distribution force with excess...

Final Regulations Implementing Nonresident Alien Deposit Interest Reporting
Tola Ozim,Edward Tanenbaum, May 24, 2012
The United States has maintained a longstanding policy of not taxing bank deposit interest of nonresident aliens as a way in which to encourage foreign investment in U.S. banks. Furthermore, except with respect to nonresident aliens from Canada, the United States has not required the reporting of...