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 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.
New York Law Journal | Analysis
By John C. Coffee Jr. | March 17, 2021
In this edition of his Corporate Securities column, John C. Coffee Jr. discusses issues stemming from the recent GameStop stock frenzy. He writes: Bubbles are bad; GameStop was a bubble; and the influences that caused it (which were indeed new and novel) need to be chilled. But how you chill a bubble is not a simple question.
By Philip M. Berkowitz | March 10, 2021
The recently-enacted Anti-Money Laundering Act significantly increases the potential value of awards for whistleblowers under the Bank Secrecy Act. The challenge for a financial services employer is to establish that discipline against an employee in a compliance role is supported by evidence that the decision was based on the employee's incompetence or other inappropriate behavior, and that any whistleblowing activity he or she engaged in was not a consideration. Philip M. Berkowitz explores the issues in this edition of his Employment Issues column.
New York Law Journal | Analysis
By Corinne Ball | February 24, 2021
Two recent circuit-level decisions determined that appeals of confirmed plans of reorganization were equitably moot despite criticizing the doctrine. These two decisions suggest that sooner or later reconsideration of the doctrine and meaningful review of bankruptcy court decisions should occur. Corinne Ball explores the issues in this edition of her Distress Mergers and Acquisitions column.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | February 17, 2021
In their Taxation column, Elliot Pisem and David E. Kahen discuss 'Complex Media v. Commissioner', in which a corporate taxpayer that acquired a business in exchange for stock and other property prevailed over the IRS, on the basis of an argument that the substance of the transaction was different from its form, and was allowed to claim amortization deductions attributable to a basis step-up arising from the substance of the transaction.
New York Law Journal | Analysis
By Joseph M. McLaughlin and Shannon K. McGovern | February 10, 2021
May a damages class be certified if the proponent of certification is unable to show a reliable, administratively feasible way to identify putative class members? Federal circuit courts continue to answer this question in varying ways, with the Eleventh Circuit recently contributing to a deepening division of federal authority on what is required of a proposed class representative in order to demonstrate the existence of an ascertainable Rule 23(b)(3) class.
New York Law Journal | Analysis
By Barbara M. Goodstein | February 3, 2021
In her Secured Transactions column, Barbara M. Goodstein discusses 'In re Le Tote', which involved an attempt by a secured creditor to enforce payment obligations of Lord & Taylor under a master lease agreement for 24 retail stores. U.S. Bankruptcy Judge Keith Phillips rejected that attempt, citing numerous reasons, but among them being that the plain language of §9-109 applied and the exception under §9-604 did not.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | January 27, 2021
In their Corporate Governance column, David A. Katz and Laura A. McIntosh reflect on the tenure of Chairman Jay Clayton, under whose leadership the SEC experienced an era of great productivity and rational reform.
New York Law Journal | Analysis
By John C. Coffee Jr. | January 20, 2021
In this edition of his Corporate Securities column, John C. Coffee Jr. reviews the issues that a Democratic administration must face at the SEC after four long years of Republican deregulation.
New York Law Journal | Analysis
By Howard Berkower | January 13, 2021
This article addresses the key features of PPP 2.0 for small businesses, incorporating the Interim Final Rule on the Paycheck Protection Program as Amended by the Economic Aid Act and the Interim Final Rule on PPP Second Draw Loans issued by the Small Business Administration on Jan. 6, 2021.
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