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Business Incentives in the Economic Stimulus Act of 2008: A Welcome Boost for the Leasing Industry
The Economic Stimulus Act of 2008 HR 5140, a new tax act, was signed by President Bush on Feb. 13, 2008. The act includes benefits for individuals and for businesses. The terms of the act include two incentives designed to spur capital equipment purchases, and are estimated to create $44.8 billion in tax benefits in the form of accelerated write-offs for U.S. businesses. This article explains the terms in the tax act that impact the leasing industry, explains how the terms in the act are likely to affect leasing companies and explains how leasing companies can benefit from them.
IRS Code Section 179 Write-offs
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
Compliance Officers: Recent Regulatory Guidance and Enforcement Actions and Mitigating the Risk of Personal Liability
This article explores legal developments over the past year that may impact compliance officer personal liability.