Document(s) published by this organization: 61
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|FASB Anticipates June Release for Credit Loss Standard; Community Banks Weigh In|
Peter J. Rivas; Jones Walker LLP;
June 9, 2016, previously published on May 26, 2016The Financial Accounting Standards Board (FASB or the Board) is set to release a final standard for loans and securities write-downs at the end of June. Before it releases its final amendments to U.S. GAAP, the Board will likely meet again to weigh the upcoming standard's costs and benefits.
|New Minimum Salary Rule Holds Surprises for Employers - and They're Not All Bad|
H. Mark Adams, Mary Margaret (Spell) LeBato; Jones Walker LLP;
June 9, 2016, previously published on May 20, 2016After more than two years of publicity and tremendous speculation surrounding what the new overtime regulations of the Fair Labor Standards Act ("FLSA") would look like after President Obama directed the Secretary of Labor to "modernize and streamline" them, the final version of...
|High Court Opens Door Wider to Judicial Reviews of Many Corps Wetland Calls|
Boyd A. Bryan, Stanley A. Millan; Jones Walker LLP;
June 9, 2016, previously published on June 2, 2016The U.S. Supreme Court just announced in a long-awaited decision that an "approved" jurisdictional determination (JD) is a final agency action that is judicially reviewable. United States Army Corps of Engineers v. Hawkes Co., Inc., ---S.Ct. ---, No. 15-290 (May 31, 2016). This case means...
|SEC Issues New Guidance on the Use of Non-GAAP Financial Measures|
Joan S. Guilfoyle, Curtis R. Hearn, Alexandra Clark Layfield; Jones Walker LLP;
June 9, 2016, previously published on May 20, 2016On May 17, 2016, the SEC published 12 new Compliance and Disclosure Interpretations ("C&DIs") regarding the use by reporting companies of non-GAAP financial measures. These interpretations give additional guidance on practices the SEC staff has indicated may result in misleading financial...
|New OSHA Rule Requires Companies to Make Records Public|
Jane Henican Heidingsfelder; Jones Walker LLP;
June 2, 2016, previously published on May 17, 2016It used to be that OSHA primarily had access to a company's OSHA logs when requested as part of an investigation. As such, OSHA, and the public, had little to no information about worker injuries and illnesses. All of that has changed now with OSHA’s new disclosure rule.
|(dot).INSURANCE for Domain Names?|
Bernard F. Meroney; Jones Walker LLP;
June 2, 2016, previously published on May 17, 2016Common "top level" domains, or extensions, include .COM, .NET, and .ORG. A new top level domain ".INSURANCE" is now available and accepting applications to register domain names with the .INSURANCE extension. The rules governing .INSURANCE domains are controlled by fTLD, a...
|SEC Adopts Final Exchange Act Registration Rules; Separately Issues Proposed Rule on Incentive-Based Compensation|
J. Andrew Gipson; Jones Walker LLP;
May 26, 2016, previously published on May 12, 2016On May 3, 2016, the Securities and Exchange Commission (SEC) approved its final rules implementing Section 12(g) Exchange Act registration, termination, and suspension of reporting provisions under the JOBS Act. The rules amend Exchange Act Rules 12g-1 through 12g-4 and Rule 12h-3 to reflect...
|Revisiting the Availability of Punitive Damages to a Jones Act Seaman Against a Third-Party Non-Employer in the Eastern District of Louisiana|
Stephen H. Clement; Jones Walker LLP;
May 11, 2016, previously published on May 3, 2016In the January edition of this publication, we discussed the opinion in Howard V. Offshore Liftboats, LLC, which dismissed a Jones Act seaman's punitive damages claim against a non-employer third party. 2015 U.S. Dist. LEXIS 157173 (E.D. La. Nov. 19, 2015). Since our last publication, a sister...
|Mississippi Legislature Passes Corporate Franchise Tax Phase-Out, Income Tax Reductions|
John F. Fletcher, Dennis W. Miller, Justin B. Stone; Jones Walker LLP;
May 11, 2016, previously published on April 20, 2016Late Monday evening, on April 18, 2016, the Mississippi House and Senate approved a conference committee report on Senate Bill 2858, known as the "Taxpayer Pay Raise Act of 2016", to implement a ten-year phase out of the corporate franchise tax, and also to phase-in an individual and...
|Broadened Qualified Mortgage Coverage of Lenders Operating in Rural and Underserved Markets|
Craig N. Landrum; Jones Walker LLP;
May 11, 2016, previously published on March 31, 2016The Consumer Financial Protection Bureau (CFPB) recently released a Regulation Z amendment to broaden the class of creditors that might be eligible for a special provision of Regulation Z that permits the origination of balloon-payment qualified mortgages, and for an exemption from the requirement...