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 | January 24, 2024
With the issuance in October 2023 of a wide-ranging executive order on artificial intelligence, the Biden administration took its most significant action to date toward oversight of the development and use of AI technologies. In the absence of Congressional action in this area, the order represents a step toward laying the groundwork for future federal regulatory action by a broad swath of agencies and departments.
New York Law Journal | Analysis
By John Coffee | January 17, 2024
On Jan. 16, 2024, the Supreme Court heard 'MacQuarie Infrastructure Corp. v. Moab Partners L.P.', which will presumably resolve a circuit split. The question before the court is whether the Second Circuit erred in holding "that a failure to make a disclosure required under Item 303 of SEC Regulation S-K can support a private claim under §10(b) of the Exchange Act, even in the absence of an otherwise misleading statement."
New York Law Journal | Analysis
By Evan T. Barr | January 3, 2024
The U.S. Supreme Court granted certiorari in 'McIntosh v. United States' to determine whether a district court may enter a preliminary order of forfeiture divesting a defendant of his or her property outside the time limits set forth in the Federal Rules of Criminal Procedure. The court's decision in 'McIntosh' may clarify whether the government can be strictly held to the kinds of deadlines that bedevil every other litigant.
By Corinne Ball | December 27, 2023
In her Distress Mergers and Acquisitions column, Corinne Ball discusses the recent case "In re Envision Healthcare Corp," where the Bankruptcy Court for the Southern District of Texas confronted an apparent conflict between applicable Delaware law and the Bankruptcy Code, determining that the Bankruptcy Code overrides state law and protects a debtor from expulsion by its fellow LLC members.
New York Law Journal | Analysis
By Barbara M. Goodstein and John M. Conlon | December 6, 2023
Judgment creditors frequently encounter difficulties enforcing their judgments against debtors, particularly those in distressed circumstances. A recent decision by the Court of Appeals of Ohio in 'Wulco v. The O'Gara Group & Monroe Capital Partners Fund' involved a battle between a judgment creditor and a UCC secured creditor, each seeking to obtain funds in a debtor's bank account. The court examined not only the relative rights of the creditors as to those funds, but also whether a court clerk to whom the funds were transferred (as part of garnishment proceedings) could be a "transferee" under Section 9-332 of the Uniform Commercial Code, thereby stripping away any prior security interest.
New York Law Journal | Analysis
By John Coffee | November 15, 2023
On Sept. 29, 2023, the U.S. Supreme Court granted certiorari in 'Macquaire Infrastructure v. Moab Partners' to consider whether the failure to make disclosures required under Item 303 of the SEC's Regulation S-K can support an action for securities fraud under Rule 10b-5.
New York Law Journal | Analysis
By Philip M. Berkowitz | November 8, 2023
The SEC recently issued imposed significant and costly sanctions against companies that require employees to sign non-disclosure agreements containing certain language either limiting employees from disclosing company confidential information without company approval, or representing that they have not filed complaints with government entities.
New York Law Journal | Analysis
By William F. Johnson | November 1, 2023
The CFTC recently added a few new tools to its enforcement toolkit, most notably a new policy to seek admissions as a condition of resolving an enforcement action in certain cases.
New York Law Journal | Analysis
By Corinne Ball | October 25, 2023
Distress investors ought to take heed from the analysis set forth in 'In re Golden Seahorse.' The Bankruptcy Court for the United States Southern District of New York confronted a legacy of divergent cases, arguments among commentators and a somewhat ambiguous legislative history on the issue of cure requirements for reinstatement of a loan with favorable terms to its prepetition status
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | October 18, 2023
'Hyatt Hotels v. Commissioner' underscores that even an approach to accounting for income and expenses that has been applied consistently by a taxpayer over many years is not necessarily a "method of accounting" subject to the government's broad power to impose adjustments under Section 481(a).
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