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|Material Adverse Effect Clauses in the Wake of Hexion Specialty Chemicals, Inc. v. Huntsman Corporation|
Matthew Kuhn, Jonathan L. H. Nygren; Faegre & Benson LLP;
December 22, 2008, previously published on November 11, 2008Material adverse effect (MAE) clauses have become highly negotiated and detailed provisions in acquisition agreements.
|UK Pre-Budget Report 2008|
Adam Ferguson Blakemore, Oliver Iliffe; Cadwalader, Wickersham & Taft LLP;
December 22, 2008, previously published on November 27, 2008On Monday 24 November 2008, the Chancellor of the Exchequer delivered an anxiously awaited Pre-Budget Report which was dominated by commentary on the state of the UK economy and proposals to provide a fiscal stimulus through increased public spending and tax reductions.
|EFCA: How President-Elect Obama Might Change Labor Management Relations|
John W. Polley; Faegre & Benson LLP;
December 22, 2008, previously published on November 11, 2008The just-ended political campaigns have familiarized many voters with the fact that some candidates have promised to support a bill called the "Employee Free Choice Act," and that the bill would take away the right of working people to vote in private about whether they want to be...
|Treasury Department Releases Final Exon-Florio Regulations|
Paul D. Ginsberg, David K. Lakhdhir, Toby S. Myerson, Robert B. Schumer, Richard S. Elliott; Paul, Weiss, Rifkind, Wharton & Garrison LLP;
December 22, 2008, previously published on November 26, 2008On November 14, 2008, the Treasury Department issued in final form new regulations implementing the so-called "Exon-Florio Amendment" to the Defense Production Act of 1950 (50 U.S.C. app § 2170), as amended by the Foreign Investment and National Security Act of 2007 ("FINSA").
|Spotlight on Alabama: State and Local Tax Developments in 2008|
Baker, Donelson, Bearman, Caldwell & Berkowitz, PC;
December 22, 2008, previously published on November 21, 2008There have been several important Alabama legislative, administrative and legal developments that individuals and businesses should note.
|Ho Ho Ho: IRS Says Holiday Gift Coupons are Taxable|
Faegre & Benson LLP;
December 22, 2008, previously published on November 21, 2008An IRS Technical Advice Memorandum released in 2004 concludes that certain employer-provided gift coupons are taxable income to the employees receiving them, and therefore need to be taken into account in computing income and FICA tax withholding.
|Employee Free Choice Act: What It Means and Why Non-Unionized Employers Should Care|
Richard A. Ross, Karen G. Schanfield, Krista Hatcher; Fredrikson & Byron, P.A.;
December 22, 2008, previously published on November 2008The Employee Free Choice Act (EFCA) is proposed national legislation that would overturn nearly 60 years of labor law by amending the National Labor Relations Act (Act) in several unprecedented ways.
|Bankruptcy Court Holds that Private Label Credit Card Program is Not a Contract to Make a Loan or to Extend a Financial Accommodation and Thus May Be Assumed and Assigned Over the Credit Card Issuer's Objection|
Richards, Layton & Finger, P.A.;
December 22, 2008, previously published on November 26, 2008In a recent hearing to consider the sale of the Boscov's department store chain, the United States Bankruptcy Court for the District of Delaware held that Boscov's private label credit card program agreement was not a "contract to make a loan or extend a financial accommodation" and...
|The Move toward Mandatory Encryption of Sensitive Personal Information|
Craig Komanecki; Faegre & Benson LLP;
December 22, 2008, previously published on November 13, 2008One of your employees returns late from her lunch break with bad news. Her work-issued laptop was stolen from her car while she visited a local restaurant.
|Nonprofit Organizations: Uniquely Positioned To Take Advantage of Immigration Benefits|
Frida Popik Glucoft, Alexsondra S. Fixmer; Mitchell Silberberg & Knupp LLP;
December 22, 2008, previously published on November 2008Nonprofit organizations are uniquely positioned to take advantage of immigration benefits which are not available to for-profit organizations.