Sutherland Asbill & Brennan LLP

About this office:

Sutherland is a law firm with global reach known for solving challenging business problems and resolving unique legal issues for many of the world's largest companies. Founded in 1924, the firm has grown to approximately 500 lawyers handling matters in every part of the world. Seven major practice areas — corporate, energy and environmental, financial services, intellectual property, litigation, real estate and tax — provide the framework that contains an extensive range of specialty areas, allowing its lawyers to serve a diverse client base that includes a number of Fortune 500 companies.

General Practice, including Trial and Appellate Practice in all Courts. Alternative Dispute Resolution; Antitrust and Trade Regulation; Appellate Litigation; Aviation; Biotechnology and Life Sciences; Broker-Dealer, Business Restructuring and Bankruptcy; Class Actions; Commercial Litigation; Construction; Corporate and Securities; Corporate Finance; Corporate Governance; Derivatives; Employee Benefits and Executive Compensation; Employment Litigation; Energy Finance and Project Development; Energy Policy and Regulation; Environmental; Financial Services; Healthcare; Hospitality and Leisure; Insurance Products and Regulation; Intellectual Property; International; M&A; Non-Profit and Governmental Organizations; Outsourcing/Systems Integration; Patent Prosecution and Litigation; Private Equity; Professional Liability Litigation; Public Finance; Real Estate; School Finance Litigation; Securities Enforcement and Litigation; Tax, Business and Estate Planning; Tax Litigation and Controversy (State, Federal and International); Technology; and Timber and Forest Products.

October Trick or Treats for PFICs
Christopher Ocasal, Carol P. Tello, November 10, 2009
Passive foreign investment companies (PFICs) were the subject of October proposed reporting legislation and an IRS private letter ruling, which provided helpful advice on the PFIC-CFC (controlled foreign corporation) overlap rule under section 1297(d). Both of these developments highlight the fact...

The NAIC's New Model Audit Rule: Is Your Organization Ready?
B. Scott Burton, Cynthia M. Krus, Stephen E. Roth, Mary Jane Wilson-Bilik, November 10, 2009
On January 1, 2010, the National Association of Insurance Commissioners ("NAIC") 2006 amendments to its model regulation governing the submission of audited statutory financial statements by insurance companies, commonly known as the Model Audit Rule, will go into effect. revised Model...

IRS Concludes That U.S. Lending Activities Conducted Through a Dependent or Independent "Agent" Constitute a U.S. Trade or Business
Michael R. Miles, Carol P. Tello, Christopher Ocasal, October 1, 2009
On September 22, 2009, in its first written guidance on the topic, the IRS Chief Counsel's Office issued a memorandum to the IRS's Manhattan Financial Services Office in which the Associate Chief Counsel (International) concluded that interest income from loans made by a foreign lender to a U.S....

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