Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By John C. Coffee Jr. | September 15, 2021
Engine No. 1's victory was possibly the biggest upset since David beat Goliath, but it was a perplexing victory that is still not well understood. More importantly, whether its success can be replicated by others involves questions that have not been carefully analyzed.
New York Law Journal | Analysis
By Brendan Quigley | July 22, 2021
As many companies return to an in-person workforce following the COVID-19 pandemic, now is an excellent time to assess the company's whistleblower polices and internal reporting mechanisms.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | July 21, 2021
In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh discuss the high-profile ExxonMobil shareholder vote in May that sent shock waves through many of corporate America's boardrooms. The ExxonMobil example reflects the recent increase in shareholder support for EESG-related proposals, and it demonstrates the risks and dynamics at play in the current environment.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | May 26, 2021
While the SEC traditionally has required disclosure of financially material information, its new leaders are clearly considering requiring reporting of ESG-related information whether or not it is financially material. In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh explore the current disclosure framework and the challenges and questions to come.
Delaware Business Court Insider | News
By Ellen Bardash | May 3, 2021
Chancellor Andre Bouchard, in an epic-length opinion, said much of the fee request was supported to "clean up ... pizza thrown at the wall" as the translation software company raised numerous objections. TransPerfect's lawyer and its CEO said the judge was misusing his powers as a court of equity.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | April 28, 2021
In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the working definition of materiality in the United States, which has served corporate America well for nearly nine decades, now finds itself facing significant pressures from a variety of sources.
New York Law Journal | Expert Opinion
By Ezra Dyckman and Charles S. Nelson | April 27, 2021
In their Real Estate Financing column, Ezra Dyckman and Charles Nelson discuss the new 2020 partnership tax basis capital account reporting requirements which "give the IRS much more visibility into the tax situations of partners in partnerships."
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | April 14, 2021
In this edition of their Taxation column, David E. Kahen and Elliot Pisem discuss a recent Tax Court decision disallowing deductions for purported management fees paid by a closely held corporation to its shareholders, in which the court concluded that the payments were disguised dividends and that the petitioner failed to establish that the payments were reasonable in relation to services rendered.
New York Law Journal | Analysis
By Howard M. Berkower | April 9, 2021
Assisted by the effects of the global pandemic, Amazon's sales of $386 billion represented a 38% increase from 2019 and its net income of $21.3 billion amounted to a whopping 84% increase from 2019. What an opportune time for Jeff Bezos to announce an executive transition! In this Executive Compensation article, Howard Berkower traces Amazon's spectacular long-term success and examines its unique executive compensation practices.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | March 24, 2021
In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh write that in order to be a meaningful factor in effectuating corporate purpose, ESG—or, more accurately, EESG (including Employees as well as Environmental, Social, and Governance)—must be integrated throughout corporate affairs, not just in the boardroom.
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