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 | October 14, 2020
In their Taxation column, David E. Kahen and Elliot Pisem examine how an irregularity in corporate form may invalidate an election and give rise to adverse consequences that become apparent only in the context of a tax audit years after the election was attempted.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | September 23, 2020
The Securities and Exchange Commission recently revised the periodic disclosure requirements of Regulation S-K, the latest installment in the SEC's ongoing effort to improve the quality of public disclosures, write Corporate Governance columnists David A. Katz and Laura A. McIntosh.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | July 22, 2020
In this Corporate Governance Update, David A. Katz and Laura A. McIntosh examine the demand for increased diversity on boards of directors.
New York Law Journal | Analysis
By Joseph M. McLaughlin and Shannon K. McGovern | June 10, 2020
A class should not be certified unless plaintiff establishes by a preponderance of the evidence that the process of distinguishing the injured claimants from the uninjured claimants will not entail highly individualized factual inquiries
By Barbara M. Goodstein | June 3, 2020
Uncertainties in regard to the treatment of series under various legal regimes have discouraged their widespread acceptance. In an effort to advance their use, the Uniform Law Commission in 2017 promulgated a model Uniform Protected Series Act for LLCs, but questions remained. More recent strides in the form of 2019 amendments to the Delaware LLC Act and the Delaware UCC and, just this past April, a draft commentary issued by the UCC Permanent Editorial Board, may finally bring some needed clarity to this area for practitioners, as Barbara M. Goodstein discusses in this edition of her Secured Transactions column.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | May 27, 2020
In their Corporate Governance column, David A. Katz and Laura A. McIntosh write: For better or worse, the pandemic and future crises are likely to increase the extent to which the public perceives large corporations as entities that can and should bear a heavy burden of corporate social responsibility.
New York Law Journal | Analysis
By John C. Coffee Jr. | May 20, 2020
We have now been through two rounds of the PPP, and it is time for some stock-taking. How well did it work? How could it be redesigned to be more efficient or fairer—or both? John C. Coffee Jr. explores these questions in this edition of his Corporate Securities column.
New York Law Journal | Analysis
By Philip M. Berkowitz | May 13, 2020
Federal, state, and local regulators have sought to provide guidance to financial services employers in coping with the unique circumstances of the current coronavirus lockdown, and inevitably some of this guidance focuses on employment related issues. In his Employment Issues column, Philip M. Berkowitz discusses some of the government guidance issued so far for dealing with various concerns.
New York Law Journal | Analysis
By Michael J. Riela and Richard W. Trotter | April 29, 2020
Distressed businesses that take proactive steps to preserve cash, cut costs, and increase liquidity will be better positioned to endure an uncertain economic environment. Similarly, creditors that act to limit their exposure to preference litigation can decrease their risk of surrendering the payments they received.
New York Law Journal | Analysis
By Corinne Ball | April 22, 2020
In her Distress Mergers and Acquisitions column, Corinne Ball discusses a decision that confirms the importance of intercreditor agreements as determinative of rights as among the creditors subject to the contract. This decision gives weight to the view that the bankruptcy court is not an appropriate forum for what is strictly an intercreditor dispute.
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