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Matrimonial Actions and the Valuation of C Corp. Taxes on Embedded Gains
The first part of this article noted that the problem of how to value a holding company structured as a subchapter C corporation was recently tackled by the Appellate Division, First Department in the context of a dissolution of marriage. But the question of whether and how such value should be reduced to reflect the federal and state corporate-level income taxes associated with the unrealized appreciation of marketable securities owned by a corporation is controversial. Last month's continuation discussed the First Department's reasoning in the appeal of Wechsler v. Wechsler, 866 NYS2d 120 (1st Dept. 2008). Herein, we take an in-depth look at the decision itself.
First Department Appellate Decision
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.
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.
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.
How AI Has Affected PR
When we consider how the use of AI affects legal PR and communications, we have to look at it as an industrywide global phenomenon. A recent online conference provided an overview of the latest AI trends in public relations, and specifically, the impact of AI on communications. Here are some of the key points and takeaways from several of the speakers, who provided current best practices, tips, concerns and case studies.
CLE Shouldn't Be the Only Mandatory Training for Attorneys
Each stage of an attorney's career offers opportunities for a curriculum that addresses both the individual's and the firm's need to drive success.