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Changes to FASB Stock Option Expensing Proposal
A proposal by the Financial Accounting Standards Board (FASB) would require expensing of stock options and other equity awards to employees. The proposal has generated criticism from technology companies that rely on stock option awards to attract and retain workers, as well as from some of the lawmakers that represent them. The proposal is the subject of a contentious debate in Congress, and there currently is uncertainty about when, and in what form, the proposal eventually will be implemented
United StatesStrategy
Holland & Knight LLP
Article
Racial Profiling Lawsuit Settlement Hailed as National Model
United StatesCriminal Law
Holland & Knight LLP

Article

The Aftermath of Bankruptcy Reform: Asset Protection for Professionals Revisited*

After several years of failed efforts, banks, credit card companies and other advocates for bankruptcy reform got their way. Congress approved the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (the BAPCP Act) on April 17, 2005.

United StatesCorporate/Commercial Law

Holland & Knight LLP

California Update: Employees Should Not Assume An Automatic Advantage Over Employers

United StatesEmployment and HR

Holland & Knight LLP

Employee Stock Ownership Plans: An Innovative Succession Planning Strategy For Business Owners

The recent rebound in the stock market has brought about renewed interest in Employee Stock Ownership Plans (ESOPs). While much of the focus is on large, publicly traded companies, ESOPs can provide owners of small and mid-sized corporations with a strategy to sell their stock for "top dollar" in a tax-advantaged manner without having to relinquish control of the corporation.

United StatesEmployment and HR

Holland & Knight LLP

No Liability for University Officials Who Reasonably Detain and Question Student

The President and two other officials of Portland State University were personally sued by Desyllas, the editor of the student newspaper, in <I>Desyllas v. Bernstein, </I>351 F.3d 934 (9th Cir. 2003). Desyllas alleged violations of 42 U.S.C. §1983, claiming that his First and Fourth Amendment Rights to the United States Constitution were violated.

United StatesEmployment and HR

Holland & Knight LLP

2002 Florida Legislative Report

United StatesEnvironment

Holland & Knight LLP

Massachusetts Medicaid Alert

LEGISLATIVE UPDATE - December 12, 2003:</B> The Massachusetts Congressional delegation has requested that the federal government not approve the Massachusetts Federal Waiver Request; the Massachusetts Legislature voted to repeal expanded estate recovery; this was vetoed by the Governor and there is no certainty that legislators will be able to override the veto.

United StatesFamily and Matrimonial

Holland & Knight LLP

SEC Staff Comment Letters and Company Responses to Be Publicly Available

The Securities and Exchange Commission (SEC) recently announced that it will publicly release disclosure filings that are reviewed by the Division of Corporation Finance and the Division of Investment Management through the Commission’s Public Dissemination Service and by using the Commission’s EDGAR database on the SEC Web site ...

United StatesFinance and Banking

Holland & Knight LLP

COFC: Independent Research and Development Defined by Intent of the Parties

The United States Court of Federal Claims just issued a long-awaited decision on the proper treatment of independent research and development (IR&D) costs and the meaning of "required in the performance of a contract" as that phrase is used in Cost Accounting Standard (CAS) 420 and Federal Acquisition Regulation (FAR) 31.205-18.

United StatesGovernment, Public Sector

Holland & Knight LLP

Your Worst Nightmare: Abrupt Rescission of Your D&O Policy

United StatesInsurance

Holland & Knight LLP

Improper OCI Certification Ruled a False Claim by Fourth Circuit

A recent decision from the United States Court of Appeals for the Fourth Circuit held that a false organizational conflict of interest (OCI) certification is a material statement under the False Claims Act that exposes a successful offeror to False Claims Act liability.

United StatesLitigation, Mediation & Arbitration

Holland & Knight LLP

Radio Frequency Identification Devices: Advanced Wireless Technologies May Enhance Homeland Security

On June 26, 1974, a 10-pack of Wrigley’s chewing gum crossed a scanner at a Marsh Supermarket in Troy, Ohio. It was the first item scanned at a check-out using a Uniform Product Code (UPC). The UPC system revolutionized inventory management by creating economic efficiencies previously unheard of in retail transactions. Today, another important technology revolution is underway which may supersede the impact made by the UPC system as it will transform the supply chain while also significantly str

United StatesStrategy

Holland & Knight LLP

New Disclosures for Annual Reports for the Fiscal Year Ended December 31, 2003, and Proxy Statements for the 2004 Proxy Season

The 2004 10-K and proxy season is now upon us. Under the accelerated filer rules adopted by the SEC in 2002, companies that indicated they were "accelerated filers" in their 2002 Form 10-K must file their Form 10-K for fiscal years ended on or after December 15, 2003, within 75 days after year-end. This accelerated filing deadline applies only to companies (other than small business issuers) that have equity securities listed on a national securities exchange or Nasdaq. Small business issuers an

United StatesCorporate/Commercial Law

Holland & Knight LLP

The USA Patriot Act and Anti-Terrorism Laws Impact the Real Estate Industry

Three separate, but related, regulatory regimes used by the government to fight terrorism, directly impact the real estate industry. Two are in effect now, and expose real estate organizations to significant risk. The third has temporarily exempted real estate organizations, but new regulations are expected soon.

United StatesReal Estate and Construction

Holland & Knight LLP

Court of Appeal Rejects Labor Commissioner´s Analysis and Permits Partial-Day Deductions From Accrued Vacation Time for Overtime Exempt Employees in California

The California Court of Appeal recently held that employers may require exempt employees to use their vacation time or paid leave to account for partial-day absences. The Court's decision in John Conley v. Pacific Gas & Electric Company, Cal. Ct. App., No. A105832, 7/21/05 contradicts prior opinion letters of the Division of Labor Standards Enforcement (also known as the Labor Commissioner).

United StatesEmployment and HR

Holland & Knight LLP

NLRB Expands Lawful Use of Employee Participation Committees

United StatesEmployment and HR

Holland & Knight LLP

E-Commerce and the Secured Creditor - The Wonders (and Damages) of Modern Technology

United StatesFinance and Banking

Holland & Knight LLP

Supreme Court Allows Liability for Inducing Copyright Infringement

As it ended its term for the summer, the Supreme Court issued its long-awaited ruling on a hot issue: whether developers of peer-to-peer (P2P) software can be held liable for the blatant and widespread copyright infringement committed by users of the software.

United StatesIntellectual Property

Holland & Knight LLP

Trade Association Tort Liability

United StatesLitigation, Mediation & Arbitration

Holland & Knight LLP

Showing 321–340 of 675 results

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