Article(s) published by this organization: 152
 | 2010 Conversion of a Traditional IRA to a Roth IRA
Haynes and Boone, LLP; November 5, 2009, previously published on November 03, 2009 Currently, only taxpayers with modified adjusted gross income of $100,000 or less (who are not married filing separately) may convert a traditional IRA to a Roth IRA. Beginning January 1, 2010, the $100,000 limitation will be eliminated, and all taxpayers (including married taxpayers filing a... |
| Additional Extension of Compliance Date of Auditor Attestation Requirement for Non-Accelerated Filers
James F. Brashear, Bruce Newsome; Haynes and Boone, LLP; November 5, 2009, previously published on November 02, 2009 On October 2, 2009, the U.S. Securities and Exchange Commission (the "SEC") extended by six months the compliance date for non-accelerated filers to provide in their annual reports on Form 10-K an auditor attestation report on internal control over financial reporting. Previously, those... |
| SEC Delays Until 2010 Proposed Amendments Facilitating Shareholder Nominations of Directors
James F. Brashear, Bruce Newsome; Haynes and Boone, LLP; November 5, 2009, previously published on October 30, 2009 The U.S. Securities and Exchange Commission (the "SEC") recently said that it will delay until 2010 its vote on amendments, proposed earlier this year, to facilitate shareholders' rights to nominate directors. As a result, it is unlikely any of the proposed amendments will apply during... |
 | Weathering the Storm: Savings Clauses: Fraudulent Transfer Issues in the TOUSA Bankruptcy Case Lenard M. Parkins, Mark J. Elmore, Trevor Hoffmann, Sue P. Murphy, Robin E. Phelan, Kenric Kattner, Stephen M. Pezanosky, Eric Terry, Sarah B. Foster; Haynes and Boone, LLP; October 26, 2009, previously published on October 21, 2009 On October 13, 2009, a Florida bankruptcy judge in the TOUSA, Inc. bankruptcy cases ordered, among other things, (i) the avoidance of obligations, including liens, incurred by certain of the TOUSA subsidiaries (the "Conveying Subsidiaries") under a $200 million first lien facility (the... |
| PTO Seeking Rulemaking Authority despite Rescinding Proposed Claims and Continuation Rules Jeffrey A. Wolfson, Kimberly Weinreich; Haynes and Boone, LLP; October 16, 2009, previously published on October 12, 2009 The U.S. Patent and Trademark Office ("PTO") has announced that the director has signed a Final Rule, which has not yet been published, that rescinds the hotly contested proposed claims and continuation rules. These rules would primarily have limited the number of patent applicant filings... |
| Recent Case Dismissal Challenges "Geographic Presumption" Matthew T. Deffebach, Dean J. Schaner; Haynes and Boone, LLP; October 16, 2009, previously published on October 9, 2009 A recent decision from the Occupational Safety and Health Review Commission provides employers who must log workplace injuries and report workplace fatalities some latitude as to when an injury or fatality is "work-related." Specifically, in a matter in which Haynes and Boone represented... |
| DOE to Rely on Private Sector to Expedite Renewables Loan Guarantee Program Paul Hinton Dickerson, Kenneth G. Hurwitz, Christian (Chris) E. Wolfe; Haynes and Boone, LLP; October 16, 2009, previously published on October 12, 2009 On October 7, 2009, U.S. Energy Secretary Steven Chu announced that the Department of Energy ("DOE") will make a long-anticipated fundamental change in the administration of the Section 1705 loan guarantee program. The 1705 program was enacted as part of the American Recovery and... |
| IRS Issues Final Regulations on Defined Benefit Plan Funding Requirements and Benefit Restrictions Haynes and Boone, LLP; October 16, 2009, previously published on October 13, 2009 Last week the IRS released final regulations covering most aspects of the minimum funding requirements and funding-based benefit restrictions imposed on single-employer defined benefit plans by the Pension Protection Act of 2006. These regulations generally apply for plan years beginning on or... |
| Greenhouse Gas (GHG) Regulatory Update: Three New Proposed Actions Continue the Debate James D. Braddock, Jeff Civins, Mary Simmons Mendoza; Haynes and Boone, LLP; October 7, 2009, previously published on October 2, 2009 Greenhouse gas ("GHG") regulatory developments to address climate change concerns continue. On September 23, 2009, we noted EPA had finalized its GHG reporting rules. On September 30, 2009, three new proposals were released, two of which, if adopted, would initiate air quality regulation... |
| New York Adopts Changes to Power of Attorney Law Brian C. Daughney, Rick A. Werner; Haynes and Boone, LLP; October 6, 2009, previously published on September 25, 2009 Effective September 1, 2009, the State of New York changed the requirements regarding Powers of Attorney executed by individuals in New York. As currently written, the changes affect Powers of Attorney obtained by corporations, trusts, joint ventures, partnerships, limited liability companies, and... |
