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 | April 15, 2020
In their Taxation column, David E. Kahen and Elliot Pisem discuss the Coronavirus Aid, Relief, and Economic Security Act, particularly focusing on the loosening of limitations on the use of net operating loss carryovers and carrybacks by corporate and non-corporate taxpayers and of "excess business losses" by non-corporate taxpayers, including shareholders in S corporations and owners of equity interests in entities treated as partnerships for tax purposes.
By Joseph M. McLaughlin and Shannon K. McGovern | April 8, 2020
In their Corporate Litigation column, Joseph M. McLaughlin and Shannon K. McGovern write: The first wave of circuit guidance on the procedural and substantive implications of 'Bristol-Myers' for class actions brought in federal court has unfortunately failed to mitigate uncertainty about the timing and viability of jurisdictional challenges to nonresidents' putative class claims.
New York Law Journal | Analysis
By Barbara M. Goodstein | April 1, 2020
In a moment of true prescience in light of current circumstances, last year Congress amended the U.S. Bankruptcy Code by enacting the Small Business Reorganization Act of 2019 (SBRA). The SBRA is the federal government's latest effort to make bankruptcy reorganization a more attractive option for small businesses, something particularly important given the potential crippling economic effects of the current pandemic. Barbara M. Goodstein discusses the Act in this edition of her Secured Transactions column.
New York Law Journal | Analysis
By David A. Katz and Laura A. McIntosh | March 25, 2020
In their Corporate Governance column, David A. Katz and Laura A. McIntosh discuss a number of considerations that need to be addressed by directors and senior management teams working together as they fulfill their oversight responsibilities during the COVID-19 pandemic.
New York Law Journal | Analysis
By John C. Coffee Jr. | March 18, 2020
In his Corporate Securities column, John C. Coffee Jr. writes: Practitioners, listen up! You need to unlearn much of what you think you know about the law of insider trading. That law is changing—and quickly. In addition, new legislation has passed the House by an overwhelming margin and could conceivably pass the Senate this year.
New York Law Journal | Analysis
By Philip M. Berkowitz | March 11, 2020
In this Employment Issues column, Philip M. Berkowitz discusses joint employer status and a number of recent changes on the issue, the upshot of which may be to reduce the number of federal employment related lawsuits and draw more of these claims into state courts, where the laws may be more favorably disposed toward employees, contractors, consultants, and similar workers.
New York Law Journal | Analysis
By William F. Johnson | March 4, 2020
Recent court cases and a DOJ whistleblower's memo have strongly suggested that prosecutors may be purposefully and wrongfully using the MLAT (mutual legal assistance treaty) request as a pretextual means of extending the statute of limitations rather than to obtain necessary evidence. In his Corporate Crime column, William F. Johnson explores the historical allegations of such misconduct, the potential for it to occur in the future, and what defense attorneys can do to protect their clients from it.
New York Law Journal | Analysis
By Corinne Ball | February 26, 2020
In her Distress Mergers and Acquisitions column, Corinne Ball discusses a recent decision in which the U.S. Court of Appeals for the Seventh Circuit held that the lien of a debtor-in-possession lender in a Chapter 11 proceeding has priority over valid reclamation claims held by a trade supplier.
New York Law Journal | Analysis
By Elliot Pisem and David E. Kahen | February 19, 2020
The appropriate tax treatment is not clear where a taxpayer makes a payment not in respect of a guarantee of another person's debt obligation, but, rather, by reason of a guarantee of performance of some other sort of contractual obligation of another person. In their Taxation column, Elliot Pisem and David E. Kahen discuss a recent Fifth Circuit decision affirming a district court decision, in which a deduction was disallowed for an expenditure that was at least arguably of this nature.
New York Law Journal | Analysis
By Joseph M. McLaughlin and Shannon K. McGovern | February 11, 2020
The Delaware Court of Chancery recently addressed a nearly unprecedented issue: the discovery and privilege implications of a special litigation committee's decision to hand over control of a company claim to a stockholder derivative plaintiff who initiated the claim and survived a motion to dismiss. As Joseph M. McLaughlin and Shannon K. McGovern discuss in this edition of their Corporate Litigation column, the framework established by the court to provide the plaintiff with the benefit of the SLC's work has expansive disclosure aspects and important boundaries to be understood by practitioners.
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