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 David E. Kahen and Elliot Pisem | June 16, 2021
In this edition of their Taxation column, David E. Kahen and Elliot Pisem explore a case in which a taxpayer's current position was preluded on the ground of equitable estoppel, as it was inconsistent with the taxpayer's prior position.
New York Law Journal | Analysis
By Alfred L. Fatale III, Lisa Strejlau and Marco A. Dueñas | June 9, 2021
Recently, several motion to dismiss decisions have been appealed to the New York Appellate Division, First Department. As the First Department navigates Securities Act cases in New York, these decisions provide important guidance for plaintiffs and defendants alike on pivotal questions of first impression covering applicable pleading standards, damages, standing and the applicability of the PSLRA.
New York Law Journal | Analysis
By Barbara M. Goodstein | June 2, 2021
In this edition of her Secured Transactions column, Barbara M. Goodstein discusses '111 West 57th Inv. LLC v. 111 W57 Mezz Inv'r LLC', an Appellate Division ruling that is interesting for its interpretation as to the persons entitled to notice of and a right to object to a strict foreclosure under §§9-620 and 9-621. The case is also an important reminder to secured parties not to focus solely on the literal requirements of the Article 9 rules for strict foreclosure, but to keep in view the broader principles of the UCC.
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.
New York Law Journal | Analysis
By John C. Coffee Jr. | May 19, 2021
In this edition of his Corporate Securities column, John C. Coffee Jr. discusses that the current scope of insider trading law, which remains unresolved and is unlikely to be resolved by an upcoming Second Circuit decision on remand in 'Blaszczak'. He writes: The case for a legislative resolution of the issue thus grows stronger, and passage of a revised insider trading law is now feasible in view of the Democrats' razor-thin majority in the Senate.
New York Law Journal | Analysis
By Eric B. Stern, Andrew A. Lipkowitz and Kelly S. Geary | May 12, 2021
As cybersecurity incidents continue to rise in frequency and severity, it is important for cyber insurance underwriters as well as insureds to be familiar with the laws and regulations that may impact cyber coverage.
By Evan T. Barr and Bryan A. McIntyre | May 5, 2021
The Federal Rules of Criminal Procedure have long provided a mechanism to enable a high-profile defendant to seek a change of venue. However, even in cases involving "localized hostility and media bias," judges have been loath to grant such motions. In their Corporate Crime column, Evan Barr and Bryan McIntyre explore the demise of the rule and whether it still serves any purpose.
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 | Analysis
By Corinne Ball | April 21, 2021
In her Distress Mergers and Acquisitions column, Corinne Ball discusses recent rulings from the Bankruptcy Court for the District of Delaware, which highlight the risk of relying on the "two hats" doctrine to protect attorney-client privilege covering communications involving shared personnel.
New York Law Journal | Analysis
By Barbara M. Goodstein | April 1, 2021
On March 4th, the PEB issued four new draft commentaries, which address choice-of-law rules, enforcement of obligations of securities intermediaries, and priority of liens on receivables perfected by financing statements. In this edition of her Secured Transactions column, Barbara M. Goodstein surveys all four draft commentaries and touches on their importance as they relate to finance practitioners.
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