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Mayer Brown LLP New York, NY Document Search Results (55)

 

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HTML“Separate Entity” Rule Alive and Well in New York
James Ancone, Mark G. Hanchet, Christopher J. Houpt, Alex C. Lakatos; Mayer Brown LLP;
Legal Alert/Article
November 14, 2014, previously published on October 28, 2014
In a much anticipated decision, New York’s highest court, the Court of Appeals, confirmed on October 23, 2014, that the so-called “separate entity” rule continues to exist as a vibrant doctrine in the State of New York. Under the separate entity rule, a bank’s branches in...

 

HTMLUS Department of Justice Brings Its First Criminal Prosecution for Spoofing of Commodities Markets
Matthew Bisanz, Marcus A. Christian, Mark G. Hanchet, Alex C. Lakatos, Richard M. Rosenfeld; Mayer Brown LLP;
Legal Alert/Article
October 17, 2014, previously published on October 14, 2014
A Chicago federal grand jury has indicted Michael Coscia, formerly a registered floor trader and sole owner of Panther Energy Trading LLC, for allegedly violating the anti-spoofing provision of the Commodity Exchange Act (“CEA”) and committing commodities fraud. The prosecution is the...

 

HTMLIRS Same-Sex Marriage Guidance May Require Adoption of Plan Amendments
Rebecca C. Davenport, Maureen J. Gorman, Debra B. Hoffman, Cecilia A. Roth; Mayer Brown LLP;
Legal Alert/Article
October 17, 2014, previously published on October 14, 2014
Tax-qualified US retirement plans may need to be amended by December 31, 2014 in order to comply with requirements imposed by the Internal Revenue Service (IRS) regarding the treatment of individuals in same-sex marriages following the US Supreme Court’s decision in United States v. Windsor.

 

Adobe PDFLike a Hot Knife Through Butter: The US Congress and Internal Revenue Service Pierce Straight Through Barrier Options
Mark H. Leeds; Mayer Brown LLP;
Legal Alert/Article
October 14, 2014, previously published on October 7, 2014
The Internal Revenue Service (IRS) has disputed the tax consequences for holders of barrier call options for at least five years. Recently, however, Congress and the IRS have sought to use the court of public opinion and the rules for accounting method changes to influence the outcome in tax audits...

 

Adobe PDFThe IRS and Treasury Issue New Anti-Inversion Guidance
James R. Barry, Jason S. Bazar, Lee Morlock; Mayer Brown LLP;
Legal Alert/Article
September 26, 2014, previously published on September 25, 2014
Following weeks of anticipation and speculation about administrative guidance on corporate inversions, the Internal Revenue Service (“IRS”) and the Treasury Department (“Treasury”) released Notice 2014-52 (“Notice”) on September 22, 2014, describing new...

 

Adobe PDFThe New Deal: Hedge Fund Management Fees Are Subject to Social Security Taxes
Mark H. Leeds; Mayer Brown LLP;
Legal Alert/Article
September 25, 2014, previously published on September 23, 2014
It’s probably fair to speculate that there were significant numbers of tax aficionados (including the author of this article) among the audience for Ken Burns’ recent public television extravaganza on the Roosevelt dynasty. Unfortunately for this segment of the audience, the...

 

Adobe PDFReview and Analysis of the US SEC’s Adopted Final Amendments to Regulation AB
Amanda L. Baker, Nathan A. Herbert, Eric M. Reilly, Jan C. Stewart; Mayer Brown LLP;
Legal Alert/Article
September 22, 2014, previously published on September 9, 2014
After more than three years from the original proposal and several additional requests for comment, on August 27, 2014, the US Securities and Exchange Commission (the “SEC”) adopted final rules that amend Regulation AB (“Final Reg AB II”). Final Reg AB II adopts new rules,...

 

Adobe PDFThree Things US Audit Committee Members Should Consider Now
David S. Bakst, John P. Berkery, Edward S. Best, James B. Carlson, Michael L. Hermsen; Mayer Brown LLP;
Legal Alert/Article
September 19, 2014, previously published on September 11, 2014
Audit Committees have seen their responsibilities increase dramatically in 2014. Additionally, they have also faced increased regulatory scrutiny, potential liabilities and proxy and shareholder activist opposition to the re-election of Audit Committee members to the board of directors of the...

 

HTMLPresumption Against Extraterritoriality in Morrison v. National Australia Bank Extended to Private Party Whistleblower Retaliation Cases
Matthew Bisanz, Marcus Christian, Mark G. Hanchet, Alex C. Lakatos, Richard M. Rosenfeld; Mayer Brown LLP;
Legal Alert/Article
August 27, 2014, previously published on August 25, 2014
The US Court of Appeals for the Second Circuit has ruled that the presumption against extraterritoriality applies to private party actions under Section 21(h) of the Securities Exchange Act of 1934 (“Exchange Act”). The Second Circuit’s August 14, 2014 decision in Liu v. Siemens...

 

HTMLDeductibility of Settlement Payments: US First Circuit Rejects the IRS’s Interpretation of Talley and Section 162(f)
Hayden D. Brown, Geoffrey M. Collins, Brian W. Kittle; Mayer Brown LLP;
Legal Alert/Article
August 22, 2014, previously published on August 18, 2014
In Fresenius Medical Care Holdings, the US Court of Appeals for the First Circuit held that taxpayers can meet their burden of proving that a government settlement was compensatory—and thus deductible—with evidence beyond the settlement’s terms. Thus, if the settlement agreement...

 


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