Features
What Goes Up Can Come Down
The Dodd-Frank Act directs the Sentencing Commission to amend the Sentencing Guidelines for certain fraud offenses, just as SOX did ten years ago. Those SOX amendments led to sentences greater than under the original Guidelines Manual, and a similar result will likely follow from Dodd-Frank.
Features
Pay to Play
There is heightened scrutiny and a new regulatory regime around pay-to-play issues and public pension fund investments throughout the country.
Features
Sentencing of Individuals in FCPA Cases
The DOJ exercises virtually unlimited discretion in deciding who gets charged in FCPA cases and, for all practical purposes, in deciding the amount of the financial penalty imposed against corporate violators. But sentencing of individual defendants is ultimately a matter of judicial, not prosecutorial, discretion.
Features
The Market View
Speed, smart speed, still wins in competition. Unfortunately, I find too many company executives are not heeding this reality when it comes to the changes in financial accounting for leases.
Lease Accounting, Financial and Other Covenants
This article summarizes the new accounting model for lessees and addresses the impact the new model may have on financial and other covenants typically found in financing agreements, where the lessee is the borrower.
Features
New Briefs
Highlights of the latest franchising news from around the country.
Features
Court Watch
Highlights of the latest franchising cases from around the country.
Features
2010 Litigation Trends Survey
In the 2009 Fulbright & Jaworski L.L.P. Litigation Trends Survey, 42% of U.S. corporate counsel reported they expected an increase in the volume of legal disputes over the coming 12 months. The 2010 survey has proved them right.
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