Haynes and Boone, LLP

Haynes and Boone, LLP is one of the largest and fastest-growing law firms in the U.S. Our firm believes that the world of business belongs to companies keen to compete, quick to adapt, eager to listen and learn and resolved to continually challenge themselves. We measure ourselves by the same standards. Our teamwork culture, our willingness to change quickly to meet the demands of the marketplace and our drive to be the best have been the key factors behind our success. We have grown from a handful of lawyers in 1970 to more than 500 lawyers today, have added more than 35 practice specialties, have expanded to twelve offices worldwide and have become a national leader in the use of technology to deliver legal services. Our reputation in the business world has likewise grown.

We serve a diverse group of clients in a wide array of domestic and global business transactions and litigation matters. Our client base reflects virtually every business industry and includes more than 100 Fortune 500 companies, many major foreign companies and large financial institutions.

We have long served our clients' global business activities by building cross-border practice capabilities, strategically adding international legal expertise and establishing working relationships with leading law firms throughout the world. Haynes and Boone lawyers are fluent in more than 15 foreign languages. Our Mexico City office, opened in 1994, has grown to be one of the three largest in Mexico among U.S. law firms, and our Moscow office was opened in 2005. Our global reach has included more than 100 foreign countries where we assisted clients in cross-border matters ranging from acquisitions and financings to dispute resolution.

2010 Conversion of a Traditional IRA to a Roth IRA
November 5, 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, November 5, 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, November 5, 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...