| Articles on martindale.com |
| | Criteria for Disclosure of Swiss Accounts Announced: Now That the Offshore IRS Voluntary Disclosure Program Has Ended, What's a Taxpayer to Do?
Stanley A. Barg, Michael Gillen, Jon Grouf, Hope P. Krebs, Anthony D. Martin, Thomas W. Ostrander, December 3, 2009, previously published on November 24, 2009
The U.S. Department of Justice recently revealed the criteria for disclosure of account information made in the August 19, 2009, U.S.-Swiss Treaty Request, under the U.S.-Swiss tax treaty. This disclosure comes on the heels of the passage of the deadline for applying for the U.S. Internal Revenue... |
| | Significant Jump in H-1B Visa Petitions and Other Developments in Immigration Law
December 3, 2009, previously published on November 17, 2009
U.S. Citizenship and Immigration Services (USCIS) reports that as of November 6, 2009, it has received 54,700 H-1B petitions subject to the annual cap of 65,000. This is a significant jump since a report released on September 18, 2009, indicating that only 46,000 petitions had been received. The... |
| | Tax-Planning Strategies for Stock Market Gains
Michael Gillen, Barbara Ruth, November 16, 2009, previously published on November 12, 2009
Few can be pleased with the stock market's performance over the last year or so. However, the market's recent rebound has raised the question of whether now is the time to capitalize on some of those newly realized gains on stocks purchased during the downturn. While taxes should not be the main... |
| | Delaware Chancery Court Refines Applicability of Entire Fairness and Business Judgment Standards of Review for Certain Merger Transactions
November 11, 2009, previously published on November 10, 2009
In a recent decision, the Delaware Chancery Court provided new guidance on the standard of review to be applied to a merger in which a controlling stockholder participates and receives different aggregate consideration than minority stockholders, but does not stand on "both sides of the... |
| | Economical Litigation Agreements: The Best of Both Worlds
Sharon L. Caffrey, Richard L. Seabolt, Daniel B. Winslow, November 11, 2009, previously published by LexisNexis® Martindale-Hubbell® Counsel to Counsel Magazine
on September/October 2009
In principle, arbitration bypasses much of the time and cost of business litigation, yet still affords a fair and judicious dispute resolution. Usually it works, but sometimes the arbitrator simply makes the wrong decision and the aggrieved party is left with little recourse. One of the things that... |
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