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Publications

Type Title Practice Area Date
Law Alerts Reminder: Notice and Access Applies to All Proxy Filers Beginning in 2009 Commercial Law and Securities, 2008-12-16
Author(s): Sarah Mussetter,
Abstract: Over the past two proxy seasons, the Notice and Access method of providing stockholders with proxy materials has been optional. A number of clients have elected to use this method and have generally been pleased with the results, especially with the cost savings related to printing of proxy materials. It is important to note, however, that companies who have used this method have seen a decrease in voter response, particularly from retail investors. View PDF.
 
Law Alerts Does Your Wellness Program Comply with the HIPAA Nondiscrimination Regulatioins? Compensation and Benefits, 2008-12-15
Author(s): Kevin Burch,
Abstract: On February 14, 2008, the Department of Labor ("DOL") issued Field Assitance Bulletin No. 2008-02 covering:

  1. 1. What types of health promotion or disease prevention programs ("wellness programs") offered by a group health plan must comply with the HIPAA nondiscrimination regulations; and
  2. 2. How to determine whether your company's wellness program complies.
View PDF.
 
Newsletters Employment Law Newsletter November/December 2008 Employment and Labor, 2008-12-11
Author(s): Shane Cross,
Abstract: Abstract: Articles included in this issue:
  • Sarbanes-Oxley Whistles Muted
  • Independent Contractors Can Be Exclusive
  • Avoid Traveling the Oregonian Trail
  • Employers have a Right to Encourage Compliance by Publicizing Discipline
  • ADA, FMLA Alert: New Rules Take Effect in January
  • California Supreme Court Allows Judicial Review of Arbitration Decisions
  • Employers Need Not Force Employees to Take Meal Periods
  • San Francisco’s Universal Health Care Law
  • L. Anthony George Joins HRO View PDF.
 
Law Alerts Financial Institutions May Be Subjected To Heightened Fiduciary Duties Real Estate, Development, Land Use and Financing, Complex Commercial Litigation, 2008-12-05
Author(s): Thomas Kerr, Bob Stolebarger,
Abstract: In its November 25th decision Brown v. Wells Fargo Bank, NA et al., the California Court of Appeals held that a broker – even before an agreement has been entered – may owe a fiduciary duty to individuals to disclose the material terms of a proposed contract between them. The unique facts of Brown make it unclear how broadly courts will interpret the decision, but it may pave the way for new lawsuits by brokerage account holders, as well as borrowers and other individuals under contract with financial and other institutions, seeking relief from their contracts. In the economic climate we presently face, look out for the plaintiff’s bar adding this potential lender liability redux to its growing number of predatory lending claims. View PDF.
 
Law Alerts DIE REFORM DES GMBH-RECHTS Commercial Law and Securities, German Practice Areas, 2008-11-11
Author(s): Gudrun Moll, Michael Reichard,
Abstract: View PDF.
 
Law Alerts 2009 Cost of Living Adjustments for Retirement Plans Compensation and Benefits, 2008-11-11
Author(s): Kelly Young,
Abstract: On October 16, 2008, the Internal Revenue Service (IRS) announced the Cost of Living adjustments to the dollar limitations for pension plans and other items for the 2009 Tax Year. Many of the limitations have increased for 2009 and will impact the amount that can be contributed to a qualified retirement plan. The increases that apply to Defined Contribution (“DC”) and Defined Benefit (“DB”) plans are highlighted below. View PDF.
 
Law Alerts Grantor Beware: Exclusive Easement May Preclude Any Use of the Land by the Grantor Real Estate, Development, Land Use and Financing, 2008-11-07
Author(s): Scott Rogers,
Abstract: In a recent California appellate court case, Gray v. McCormick, 2008 Cal.App. LEXIS 1675 (Cal.App.4th Dist. Oct. 23, (2008)), the court upheld the right of the grantee of an “exclusive easement” for access, ingress, and egress to prevent the owner of the property burdened by the easement from making any surface use of the easement area. Notwithstanding the court’s acknowledgment of the general rule that the owner of the burdened land is entitled to use the easement area in any manner not inconsistent with the easement holder’s specified use (see Pasadena v. California - Michigan etc. Co., 17 Cal. 2nd 576 (1941)) and much to the surprise and consternation of the burdened property owner, the court reversed the trial judge’s ruling in favor of the owner of the burdened property. Based primarily upon the absence of language in the easement instrument reserving to the burdened property owner any surface use rights, the court concluded that the parties intended the easement owner’s surface use to be exclusive not only as to third parties, but also as to the burdened property. View PDF.
 
Law Alerts Prepare Now For Domain Name Expansion Intellectual Property, Technology and Media, 2008-11-03
Author(s): Jill Chalmers, Katherine Keating,
Abstract: Now is the time to start preparing for the proposed expansion of generic top level domain name extensions that will impact all businesses and Internet users. View PDF.
 
Law Alerts Third Quarter 2008 Antitrust Bulletin Antitrust and Competition, 2008-10-27
Author(s):
Abstract: The third quarter of 2008 saw three major decisions regarding the application of the single-entity or enterprise defense to professional sports leagues. Below are summaries of cases against the ATP Tour (Association of Tennis Professionals), National Football League, and National Hockey League. View PDF.
 
Law Alerts Treasury Department Capital Purchase Program Banking and Credit Finance, Loan Workout and Distressed Assets Team, 2008-10-23
Author(s):
Abstract: On Monday, October 20, 2008, the U.S. Department of Treasury, the U.S. Federal Reserve Bank, the Federal Deposit Insurance Corporation, the Office of the Comptroller of the Currency and the Office of Thrift Supervision jointly issued a single, standardized application pursuant to which all "Qualifying Financial Institutions" may voluntarily opt in to the Treasury Department's Capital Purchase Program. The Treasury and the agencies are encouraging all such institutions to use the program to "increase the flow of financing to U.S. businesses and consumers and to support the U.S. economy," although reportedly some banks are considering using a portion of the federal money to acquire other banks. View PDF.
 
Law Alerts TARP Legislation Summary Banking and Credit Finance, Loan Workout and Distressed Assets Team, 2008-10-14
Author(s):
Abstract: The Troubled Assets Relief Program ("TARP") established by the authority granted the Treasury Secretary under the Emergency Economic Stabilization Act (the "Act") is already having a dramatic impact, along with actions taken by governments around the world, on the financial markets and financial institutions. HRO has prepared a summary of provisions of the Act related to financial institutions. For the details, please see the TARP Legislation Summary that accompanies this Alert. View PDF.
 
Publications Employment Law Newsletter - September/October 2008 Employment and Labor, 2008-10-08
Author(s):
Abstract: Articles included in this issue:
  • New Passport Card is Acceptable I-9 Document
  • Does Your State Require Paid Time Off to Vote?
  • Expected Major ADA Amendments Will Expand Employee Rights
  • Court Holds That a Delay in Re-Employing a Returning Serviceman Violates the Law
  • Comments About Employee's Headscarf Lands Employer in Hot Water
  • California Corner: Supreme Court of California Clarifies Law on Noncompetition Agreements and Releases of Claims
View PDF.
 
Law Alerts The "New" Old Standard: The Ordinary Observer Test for Design Patent Infringement Intellectual Property, Technology and Media, 2008-10-02
Author(s):
Abstract: On September 22, 2008, a unanimous en banc decision by the U.S. Court of Appeals reinstituted the “ordinary observer?? test as the sole test for determining infringement of U.S. design patents. In making this decision, the court abandoned a 1984 Federal Circuit decision requiring an additional “point of novelty?? test. This decision also reallocated burdens for trial and enlarged the reach of design patents. View PDF.
 
Law Alerts Expansion of HRO Loan Workout and Distressed Assets Team Loan Workout and Distressed Assets Team, 2008-09-26
Author(s):
Abstract: In light of the current turmoil in the commercial and consumer credit markets and the effects this may have in many of the markets served by Holme Roberts & Owen LLP, we are pleased to announce the recent expansion of our Loan Workout and Distressed Assets Team in the past nine months to include experienced attorneys in our Colorado, Arizona, and California offices. Please follow this link to see a list of the current members of our Loan Workout and Distressed Assets Team. Unlike many other firms who are only now scrambling to assemble loan workout teams in reaction to the recent upheavals in the U.S. credit markets, HRO’s Loan Workout and Distressed Assets Team has been in existence since 2000 and is chaired by Elizabeth Flaagan in our Denver office. View PDF.
 
Law Alerts Lessons From Carl Icahn’s Failed Bid to Take Lear Private: Naked No-Vote Termination Fees Can Properly Protect Buyers From Broken Deals Without Exposing Target Boards to Liability Commercial Law and Securities, 2008-09-25
Author(s): Hendrik Jordaan, William Robers,
Abstract: Recent litigation (Re Lear Corporation Shareholder Litigation, No. 2728-VCS (September 2, 2008)) surrounding Carl Icahn’s failed bid to take Lear Corporation private offers valuable insights into risk sharing for broken deals and fiduciary duties of boards of directors of target companies. View PDF.
 
Law Alerts New Proposed Disclosure Requirements for Retirement Plan Fees and Investment Expenses: Part II Compensation and Benefits, 2008-09-17
Author(s): Kevin Burch, Kelly Young,
Abstract: The U.S. Department of Labor ("DOL") proposed ERISA 404(a) and (c) regulations would require disclosure in two main categories: plan information and investment information. The first part of this Alert discussed the onerous plan information disclosures. Here, we discuss the investment information disclosures. View PDF.
 
Law Alerts Transferee(s) May be Protected Despite Unknown Bankruptcy of Transferor Real Estate, Development, Land Use and Financing, 2008-09-09
Author(s):
Abstract: Buyers of, and lenders upon, distressed California real property can sleep a little better following a recent U.S. Ninth Circuit Court of Appeals decision: In the Matter of Craig L. Tippett, 2008 U.S. App. LEXIS 18914 (September 4, 2008). In Tippett, the Court upheld the California bona fide purchaser statute against a federal preemption claim and declined to find a violation of the Bankruptcy Code’s automatic stay provision in order to affirm an unauthorized real property sale by the Chapter 7 debtor. View PDF.
 
Law Alerts New Proposed Disclosure Requirements for Retirement Plan Fees and Investment Expenses: Part I Compensation and Benefits, 2008-08-29
Author(s): Kevin Burch, Kelly Young,
Abstract: If ever there was an issue to cause retirement planning to become a "hot topic," it is the controversy over plan expenses paid from participant accounts. The U.S. Department of Labor ("DOL") has responded after years of debate with new proposed regulations that would require detailed disclosure of plan administrative and investment expenses in participant directed individual account plans like 401(k) plans and Individual Retirement Accounts (IRAs). The first part of this Alert covers the plan administrative disclosures. The second part will cover the investment expense disclosures. Part II will be published in the next issue. View PDF.
 
Law Alerts The Decision Open Source Has Been Waiting For Intellectual Property, Technology and Media, Open Source Software Licensing and Compliance, 2008-08-26
Author(s):
Abstract: As has been widely publicized in the industry, legal and even mainstream media, on August 13, 2008 the U.S. Court of Appeals for the Federal Circuit (CAFC) issued its decision in the closely watched case of Jacobsen v. Katzer. In its decision, the CAFC confirmed one of the core legal assumptions upon which the entire open source world is based ??? namely that open source licenses are legally enforceable as licenses under U.S. copyright law. Perhaps more importantly, the CAFC’s decision also validated the ability of open source licensors to seek injunctive relief under copyright law to stop violations of open source licenses, in addition to merely being able to seek monetary damages in compensation for those violations. While the decision itself totals only 12 pages, it has potentially far-reaching implications for both users and distributors of free and open source software (and has instantly become required reading for anyone with interest or involvement in open source software licensing or compliance issues). View PDF.
 
Law Alerts SEC Releases New Guidance on the Use of Company Websites Commercial Law and Securities, 2008-08-13
Author(s): Mashenka Lundberg, Sarah Mussetter,
Abstract: On August 1, 2008, the SEC released interpretive guidance concerning the use of websites as a means of communicating important information to the investing public. The SEC last released guidance on this topic in 2000. Since then, investors have been increasingly using the Internet to get information about public companies. This updated interpretive guidance was anticipated to be a significant step in recognizing such changes and elaborating on the role of the anti-fraud provisions of the securities laws in light of the changing environment. View PDF.
 
Law Alerts IRS Touts a Significant Win in a Recent Son of Boss Tax Shelter Case Tax - Federal Income, State and Local, 2008-08-12
Author(s):
Abstract: On July 31, 2008, the United States Court of Federal Claims found Stobie Creek Investments LLC to be a Son of Boss tax shelter which was created to avoid tax on $204 million in capital gain realized on the sale of a familyâ™s business. The case represents a significant loss for those tracking the Son of Boss cases involving foreign exchange digital option transfers (FXDOTs) and for other types of tax disputes relating to investment strategies which are being challenged by the Service on economic substance grounds. View PDF.
 
Law Alerts Employment Law Newsletter - July/August 2008 Employment and Labor, 2008-08-01
Author(s):
Abstract: Articles included in this issue:
  • Employee Handbooks are Part of the Law of the Workplace
  • What is the EEOC Doing With Your Company's Confidential Information?
  • Independent Contractors: Do's and Dont's
  • Employers Take Note: EEOC Adopts New Guidelines for Religious Bias Claims
  • ERISA CORNER: When is a Benefit Plan Administrator Personally Liable as a Fiduciary?
  • CALIFORNIA CORNER: Huge Victory - Employers Need Only "Provide," not "Ensure," Meal and Rest Breaks
View PDF.
 
Law Alerts SEC’s First Enforcement Action Under Reg S-P Brings $125,000 Fine and Order to Stop Encouraging Recruits to Bring in Nonpublic Customer Information for Account Transfers Securities and Capital Markets, Securities Litigation, 2008-07-31
Author(s):
Abstract: On July 22, 2008, the SEC’s first administrative enforcement order under Regulation S-P, which protects customer nonpublic information, became final. An SEC administrative law judge (ALJ) fined NEXT Financial Group, Inc. $125,000 and ordered it to stop asking recruits to bring with them nonpublic customer information for account transfers and to stop allowing departing reps to take such information. View PDF.
 
Law Alerts D.C. Appellate Court Reverses Ruling on Whole Foods-Wild Oats Merger Antitrust and Competition, Securities and Capital Markets, 2008-07-29
Author(s):
Abstract: An important DC Circuit decision reversing the district court's decision not to enjoin the merger of Whole Foods Market, Inc. and Wild Oats Markets, Inc. is discussed in the attached Alert from HRO's Antitrust & Competition Group. HRO represents companies in antitrust and competition counseling, securities and capital markets, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Securities and Capital Markets Practice Group, if you have any questions. View PDF.
 
Law Alerts SEC Proposes First Amendments to Oil and Gas Reporting Requirements in 26 Years Energy and Natural Resources, Oil and Gas, 2008-07-28
Author(s):
Abstract: In an effort to respond to the significant changes that have occurred in the oil and gas industry over the past three decades, on June 26, 2008, the Securities and Exchange Commission (the "SEC") issued a Release proposing sweeping amendments to modernize its oil and gas reporting requirements, including changes to reserve calculations, the inclusion of unconventional resources, permitted disclosure of probable and possible reserves, and expanded disclosures. View PDF.
 
Law Alerts Financial Accounting Standards Board Proposed Amendment to Statement No. 5 Commercial Law and Securities, 2008-07-25
Author(s):
Abstract: As we reported in our July 8th Alert, on June 5, 2008, the Financial Accounting Standards Board (“FASB??) proposed amendments to Statement of Financial Accounting Standards (“SFAS??) Nos. 5 and 141(R). These amendments would greatly expand the scope and amount of disclosures required in financial statements regarding loss contingencies, including pending and threatened litigation, and unasserted claims and assessments. This Supplemental Alert designed for lawyers expands on the discussion in our July 8th Alert, focusing on the “ABA Treaty?? and on potential concerns specific to lawyers that are presented by the proposed SFAS No. 5 amendments. View PDF.
 
Law Alerts Countdown to Compliance: Are You Ready for the Section 409A Compliance Deadline? Compensation and Benefits, 2008-07-25
Author(s): Christine Daly,
Abstract: All nonqualified deferred compensation arrangements must satisfy, or be exempt from, the requirements of Section 409A of the Internal Revenue Code by December 31, 2008.
  • Although the coverage of Section 409A is very broad, there are some helpful exceptions that may apply to certain arrangements (e.g., short-term deferrals, involuntary separation pay plans, non-discounted stock options, and stock appreciation rights).
  • In many cases the exception will not be available unless the arrangement is amended by December 31, 2008 to comply with the requirements for the exception.
  • Now is the time to review the status of your compliance efforts and to make any necessary changes to arrangements to ensure that all amendments or new agreements and plans will be completed prior to December 31, 2008.
View PDF.
 
Law Alerts Second Quarter Antitrust Bulletin Antitrust and Competition, 2008-07-24
Author(s):
Abstract: View PDF.
 
Law Alerts Recent Change to Colorado's Liquor Code Opens the Door to Alternating Proprietorship Wineries Wine Industry Services Group, 2008-07-11
Author(s):
Abstract: On June 4, 2008, Governor Bill Ritter signed House Bill 08-1359, opening Colorado to Alternating Proprietorship wineries ("APs"). Colorado joins other leading wine-producing states, such as California, Oregon, and Washington, in permitting AP winery relationships. View PDF.
 
Law Alerts FASB Proposes Significant Amendments to Statement No. 5, Accounting For Contingencies, That Will Have Serious Consequences For Companies, Their Lawyers, and Their Auditors Securities and Capital Markets, 2008-07-08
Author(s):
Abstract: On June 5, 2008, the Financial Accounting Standards Board (“FASB??) proposed amendments to Statement of Financial Accounting Standards (“SFAS??) Nos. 5 and 141(R), with the announced objective of improving disclosures about loss contingencies, including pending and threatened claims, and unasserted claims and assessments. If adopted, the new requirements will be effective for fiscal years ending after December 15, 2008. View PDF.
 
Law Alerts Group Health Plans and the New Genetic Nondiscrimination Law Compensation and Benefits, 2008-07-07
Author(s): Kevin Burch,
Abstract: View PDF.
 
Law Alerts Important California Climate Change Update Environmental and Toxic Torts, Climate Change, Renewable Energy, Power Production and Energy Credits, 2008-07-02
Author(s):
Abstract: On June 26, 2008, the California Air Resources Board (âœARBâ??) issued its landmark Climate Change Draft Scoping Plan pursuant to Californiaâ™s Global Warming Solutions Act (âœAB 32â?? or âœActâ??). AB 32 required the entire state of California to achieve across-the-board reductions in greenhouse gases (âœGHGâ??) to reach 1990 GHG levels by 2020. In real terms, this means reducing GHGs 30% from business-as-usual emission levels projected for 2020 or approximately 10% from todayâ™s levels. View PDF.
 
Law Alerts A Guaranty By A "True Guarantor" May Be Enforced Following Foreclosure Real Estate, Development, Land Use and Financing, 2008-06-30
Author(s):
Abstract: In Talbott v. Hustwit, 2008 DJDAR 9342 (June 20, 2008), two individual guarantors attempted to avoid their obligation for the deficiency (difference between amount owed and amount bid at sale) following a power of sale foreclosure by arguing that they were not “true guarantors?? and, thus, were entitled to the anti-deficiency protections of California Civil Code Section 580a. View PDF.
 
Law Alerts New Delaware Court Rulings Allow Managers of Insolvent Companies to Pursue Risky Strategies - But They Cannot Benefit Insiders Bankruptcy, Financial Restructuring and Creditors Rights, 2008-06-23
Author(s):
Abstract: Two recent decisions from Delaware state and federal courts reaffirm a fundamental principle of U.S. corporate insolvency law: insolvency does not require a corporation to shut down and liquidate. Moreover, management of an insolvent company may continue pursuing corporate strategies in good faith, and may even undertake risky maneuvers in an effort to revive the enterprise, without fear of breaching fiduciary duties. Along with this broad corporate freedom comes a significant responsibility: an insolvent company's directors, officers, and direct and indirect controlling shareholders – and their legal, financial, and accounting professionals – may not act to benefit themselves at the expense of "outsider" creditors. View PDF.
 
Law Alerts United States Supreme Court Issues Decision on Patent Exhaustion: No Double Dipping for Unconditional Licenses Intellectual Property, Technology and Media, 2008-06-20
Author(s):
Abstract: On June 9, 2008, the U.S. Supreme Court issued a unanimous decision in the closely followed case of Quanta Computer, Inc. v. LG Electronics, Inc. (No. 06-937). The Quanta case has garnered much commentary within the patent law community and the decision of the Court is not likely to quell interest in the case. While the decision clarifies that the patent exhaustion doctrine applies to method claims in patents (in addition to other types of claims), it leaves open the possibility that a carefully crafted patent license could bar the doctrine's application in certain circumstances. View PDF.
 
Law Alerts READER ALERT: Changes to California Notary Acknowledgment and Jurat Forms and Requirements Real Estate, Development, Land Use and Financing, 2008-06-16
Author(s):
Abstract: Reprinted with Permission of the Real Property Section of the CA State Bar. View PDF.
 
Publications Transferable Development Rights
A Creative Way to Raise Funds to Preserve Historic Buildings 		Real Estate, Development, Land Use and Financing, 2008-06-13
Author(s):
Abstract: An article from Dena Cruz and Dawniell Zavala that was published in the June edition of The Registry. View PDF.
 
Law Alerts A Mere Judgment for Possession May Impose Upon the Landlord a Duty to Inspect and Correct Real Estate, Development, Land Use and Financing, 2008-06-10
Author(s):
Abstract: View PDF.
 
Law Alerts Binding Purchase Contract or Unenforceable Disguised Option? Real Estate, Development, Land Use and Financing, 2008-06-10
Author(s):
Abstract: View PDF.
 
Publications Sarbanes-Oxley and Intellectual Property: Strange Bedfellows or Traps for the Unwary Commercial Law and Securities, Intellectual Property, Technology and Media, Securities and Capital Markets, 2008-06-05
Author(s):
Abstract: View PDF.
 
Newsletters Employment Law Newsletter - May/June 2008 Employment and Labor, 2008-05-31
Author(s):
Abstract: View PDF.
 
Publications An Examination of the SEC's Efforts to Charge Peripheral Players With Securities Fraud Securities Litigation, 2008-05-09
Author(s): Adam Brezine, Andrew Mohraz, B. Lawrence Theis, Angela Franklin,
Abstract: View PDF.
 
Law Alerts Colorado District Court Reaches Taxpayer-Favorable Result in Recent Tax Shelter Case Tax - Federal Income, State and Local, 2008-05-06
Author(s):
Abstract: In Sala v. United States (decided April 22, 2008), Judge Lewis Babcock of the U.S. District Court for the District of Colorado upheld an individual taxpayer's claimed loss of over $60 million in connection with a series of complex transactions involving foreign currency option contracts. The case represents a notable defeat for the Internal Revenue Service ("IRS") in its current "Son of BOSS" litigation efforts being pursued nationwide. The case also creates a potentially favorable precedent within the Colorado District Court for future "Son of BOSS" (bond option sales strategy) cases and for other types of tax disputes relating to tax-advantaged transactions and investment strategies. Readers of this alert should feel free to contact one of the HRO tax partners listed in the margin to discuss the Sala case and its potential implications for tax litigation matters. View PDF.
 
Law Alerts Foreign Bank Account Reports are Due June 30, 2008 - Severe IRS Penalties Will Apply for Failing to File an FBAR Tax - Federal Income, State and Local, 2008-05-05
Author(s):
Abstract: The IRS has announced that it is actively pursuing taxpayers who fail to report their foreign bank accounts to the Service. A Foreign Bank Account Report (FBAR) must be filed annually by each person having an interest in, or a signature authority over, any financial account in a foreign country, if the aggregate value of these accounts exceeds $10,000 at any time during the calendar year. Congress has now increased the penalties for the non-willful failure to file the FBAR to a $10,000 minimum. For a willful violation of the FBAR reporting requirements, the penalty is now a fine equal to the greater of $100,000 or 50% of the amount of the transaction or of the balance of the account at the time of the offence. The attached HRO Alert discusses the rules which now apply to US taxpayers who are required to file annual FBARs to the IRS by June 30, 2008. The attached Alert was authored by G. Michelle Ferreira, a partner in HRO's tax department. View PDF.
 
Law Alerts Greenhouse Gas Regulations Mandated by Governor's Executive Orders Environmental and Toxic Torts, Climate Change, 2008-04-25
Author(s):
Abstract: Governor Ritter issued three climate change Executive Orders on April 22, 2008 that initiate regulatory actions and create an agricultural carbon offset program designed to reduce greenhouse gas emissions in the State. Regulations requiring major sources of greenhouse gases to report their emissions and a proposal to reduce tailpipe GHG emissions from cars and light duty trucks are to be developed under the Orders, which constitute the first steps toward implementing the Governor's Climate Action Plan announced last November. View PDF.
 
Law Alerts First Quarter 2008 Antitrust Bulletin Antitrust and Competition, 2008-04-15
Author(s):
Abstract: In the attached Antitrust Quarterly Bulletin from HRO's Antitrust & Competition Group, you will read about significant antitrust developments from the first quarter in 2008 and the importance of these developments to your business. HRO represents companies in antitrust and competition counseling, regulatory proceedings, and litigation. Please contact one of the attorneys listed in the Bulletin, or any of the 25 attorneys in HRO's Antitrust & Competition Group if you have any questions.

Issues discussed in this Bulletin:
  • Fourth Circuit's Expansive View Of Antitrust Standing Denied Review By Supreme Court
  • The Impact Of Credit Suisse - More Implicit Preemption Of Antitrust Laws By Securities Laws: In Re Short Sale Antitrust Litigation, 527 F. Supp. 2D 253 (S.D.N.Y. 2007)
  • Business As Usual - No Class Certification For Robinson-Patman Act Claims: Mad Rhino, Inc. V. Best Buy Co., Inc., No. 03-5604, 2008 U.S. Dist. Lexis 8619 (C.D. CAL. Jan. 14, 2008)
  • Revival - Enforcement Of Section 5 Of The Federal Trade Commission Act: In The Matter of Negotiated Data Solutions LLC, File No. 0510094
View PDF.
 
Law Alerts DOL Proposes Safe Harbor for Deposit of Small Plan Contributions and a Clarification for All Plans Compensation and Benefits, 2008-04-14
Author(s): Carolyn Daniels,
Abstract: The Department of Labor issued regulations that provide that employee contributions become plan assets and must be deposited in a trust as of the earliest date on which the contributions can reasonably be segregated from the employer�s general assets. Contributions become plan assets as soon as they can be reasonably segregated from the employer's other assets, but no later than the 15th business day of the month following the month in which they are received by the employer or withheld from the employee�s paycheck (in the case of pension plans such as 401(k) and 403(b) plans) or 90 days from the date they are received by the employer or withheld from the employee�s paycheck (in the case of welfare plans). The Department has previously stated that the deadlines are not safe harbors, which left plan sponsors with some uncertainty. The proposed regulations provide a safe harbor for small pension and welfare plans (plans with fewer than 100 participants): 7 business days after the contributions are received or withheld from the employee's paycheck. View PDF.
 
Publications Nanotechnology and Human Health: We Don't Know Nano Environmental and Toxic Torts, 2008-04-07
Author(s):
Abstract: Matt Lepore's article is featured in the Spring 2008 Toxic Torts and Environmental Law Committee Newsletter. View PDF.
 
Newsletters Employment Law Newsletter - March/April 2008 Employment and Labor, 2008-03-31
Author(s):
Abstract: Articles included in this issue:
  • Retaliation Among the Most Filed Charge in 2007, Says the EEOC
  • Big Changes to FMLA Give Military Families 26 Weeks of Leave
  • DOL Proposes More Changes to FMLA Regulations
  • Elizabeth Murphy Joins HRO
  • ERISA CORNER: Supreme Court Expands Liability Exposure of Fiduciaries of Individual Account Plans
  • California Corner: New California Employment Laws for 2008
View PDF.
 
Law Alerts Does Your Wellness Program Comply With the HIPAA Nondiscrimination Regulations? Compensation and Benefits, 2008-03-24
Author(s): Kevin Burch,
Abstract: On February 14, 2008, the Department of Labor ("DOL") issued Field Assitance Bulletin No. 2008-02 covering:

  1. 1. What types of health promotion or disease prevention programs ("wellness programs") offered by a group health plan must comply with the HIPAA nondiscrimination regulations; and
  2. 2. How to determine whether your company's wellness program complies.
View PDF.
 
Law Alerts SEC Sets Deadline for Firms to Comment on Significant Proposed Changes to Regulation S-P Governing Privacy of Customer Information Complex Commercial Litigation, 2008-03-14
Author(s):
Abstract: On March 4, 2008, the SEC announced significant proposed changes to Regulation S-P (see Release No. 34-57427 available at http://sec.gov/rules/proposed/2008/34-57427.pdf). The proposed changes, aimed at enhancing the security of customers’ nonpublic personal information, create significant added administrative and financial burdens for securities firms. The proposed changes also allow registered representatives and advisors to retain certain limited customer information when moving firms. This last proposal comes on the heels of the SEC’s enforcement action last summer against NEXT Financial Group, Inc., alleging violations of Regulation S-P relating to customer information allegedly disclosed in connection with broker transfers. The SEC is taking comments on its proposed changes through May 12, 2008. View PDF.
 
Publications California Climate Change Initiatives Leading the West and the Nation Environmental and Toxic Torts, 2008-03-07
Author(s):
Abstract: The attached article on California Climate Change Initiatives was published in the Winter issue of Natural Resources and Environment by the ABA Section of Environment, Energy, and Resources. View PDF.
 
Law Alerts FASB 160 and Its Effects on Minority Holdings Under Credit Facilities and in M&A Transactions Commercial Law and Securities, 2008-03-05
Author(s):
Abstract: Many credit agreements contain financial ratios and other provisions based on the financial position or the net income, EBITDA or other calculation of the earnings of the borrower. In many M&A transactions, the purchase price is based on a multiple of EBITDA or other multiple of earnings. Statement No. 160 adopted by the Financial Accounting Standards Board in December, 2007, and effective for fiscal years beginning after December 15, 2008, will change the way many parent companies account for the equity and earnings of its subsidiaries attributable to the holders of minority interests in such subsidiaries. The change in accounting treatment may affect financial ratios in credit agreements and calculations used in determining the purchase price in many M&A transactions. View PDF.
 
Law Alerts Tax Shelter Penalties and the Hippocratic Oath Tax - Federal Income, State and Local, 2008-03-04
Author(s):
Abstract: Tax Shelter Penalties and the Hippocratic Oath: Your accountant or tax attorney may not be able to apply a Band-Aid and stop the IRS from bleeding you with increased penalties which apply to tax shelters. The attached HRO Alert outlines the significant penalties which will now apply to questionable tax positions taken on federal and state tax returns. Taxpayers can no longer assume that only tax and interest will apply to tax shelters. Increased IRS and state tax agencies' audits of tax shelters will cause your bank account to hemorrhage. View PDF.
 
Law Alerts IRS Provides Transition Relief for "Tainted" Performance-Based Compensation Compensation and Benefits, 2008-02-28
Author(s):
Abstract: The attached HRO Alert discusses Revenue Ruling 2008-13 released by the Internal Revenue Service (IRS) on February 21, 2008. The ruling confirms, expands and provides transition relief for the IRS recent change in long-standing position regarding the deductibility of performance-based compensation where compensation could be paid, regardless of actual performance upon the executive's:
  • involuntary termination without "cause;"
  • voluntary termination for "good reason;" or
  • voluntary retirement.
The new IRS position will be applied prospectively.

Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Compensation and Benefits Practice Group (currently Employee Benefits and Retirement Plans - ERISA) (see, www.hro.com), if you have any questions.

This correspondence was not intended or written to be used, and cannot be used, for the purpose of avoiding tax-related penalties under federal, state or local tax law. View PDF.
 
Law Alerts Federal Court Rules that Combined Bid by Private Equity Funds is not Illegal Under the Antitrust Laws Antitrust and Competition, 2008-02-25
Author(s):
Abstract: An important federal district court decision dismissing an antitrust claim against private equity firms accused of bid rigging is discussed in the attached Alert from HRO's Antitrust & Competition Group. HRO represents companies in antitrust and competition counseling, securities and capital markets, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Securities and Capital Markets Practice Group (see, www.hro.com), if you have any questions. View PDF.
 
Law Alerts Action Plan for "Tainted" Performance-Based Compensation Compensation and Benefits, 2008-02-20
Author(s):
Abstract: The attached Alert discusses a recent change in position by the Internal Revenue Service (IRS) regarding the deductibility of performance-based compensation where compensation could be paid upon an involuntary termination of employment regardless of actual performance.
  • The IRS recently released a private letter ruling changing its long-standing position on this issue.
  • The IRS has informally stated that it expects to release additional guidance on this issue in the near future, as soon as the end of February.
  • We recommend that companies wait for additional guidance before making changes to existing arrangements to comply with the position in the ruling.
  • The IRS may take the position that action is required for existing arrangements by March 31, 2008 (within 90 days of the beginning of the performance period).
  • See the Action Plan included in the Alert for steps companies should consider taking in anticipation of additional IRS guidance. For more information about this issue, please contact one of the attorneys listed on the Alert.
This correspondence was not intended or written to be used, and cannot be used, for the purpose of avoiding tax-related penalties under federal, state or local tax law. View PDF.
 
Law Alerts SEC Shortens Holding Period for Sales of Restricted Securities Securities and Capital Markets, 2008-02-11
Author(s):
Abstract: The attached Alert describes amendments by the Securities and Exchange Commission to Rule 144 -- the Rule that permits resales of securities termed 'restricted securities' upon certain conditions. The amendments are far-reaching and are expected to increase liquidity for issuers conducting unregistered offerings of securities. HRO represents issuers and underwriters in a wide variety of securities offerings, as well as providing clients with compliance advice relating to SEC and NASDAQ / NYSE rules. Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Securities and Capital Markets Practice Group (see, www.hro.com), if you have any questions. View PDF.
 
Publications California Dreamin' - The Reality Sets In About What Greenhouse Gas Reduction Really Means in California Environmental and Toxic Torts, 2008-02-05
Author(s):
Abstract: California is the second largest producer of greenhouse gases (GHGs) in the United States and is among the top 20 producers in the world. Each Californian resident produces on the average, 13 tons of GHGs annually. These figures, coupled with California's historic role as a national leader in environmental activitism, prompted California to be the first state to enact legislation that is designed to reduce California's carbon imprint to levels that were measured in 1990 by 2020. By setting this goal, California's Global Warming Solutions Act (AB 32) mandates a 29% reduction in a little more than 12 years.

This article gives further details about how the bill came into being, the history of the GHG initiatives in California and discusses pending regulatory solutions to attain AB 32's goals. Please contact Mary Ellen Hogan, if you have any questions. HRO represents companies and governments in many different industries on environmental statutes and regulatory programs, proceedings and litigation. HRO is currently monitoring California's historic steps to reduce GHG for its clients in the utility and alternative energy financing sectors. View PDF.
 
Newsletters Employment Law Newsletter - January/February 2008 Employment and Labor, 2008-01-31
Author(s):
Abstract: Articles included in this issue:
  • No paid leave for alcoholic under the Family Medical Leave Act
  • Are sexy videos in the workplace okay?
  • Company wins $23 million verdict in trade secrets case
  • Department of Labor proposes new FMLA regulations
  • Perceived disabilities are as real as actual ones
  • California Corner: San Francisco's Universal Health Care Law
View PDF.
 
Law Alerts Hart-Scott-Rodino Thresholds Increased Antitrust and Competition, Commercial Law and Securities, 2008-01-25
Author(s):
Abstract: The Federal Trade Commission recently announced the 2008 revised thresholds under the Hart-Scott-Rodino Antitrust Improvements Act of 1976. This Alert outlines the revisions to the thresholds, which will become effective 30 days after publication in the Federal Register (to occur shortly) and will be applicable until recalculated in early 2009. View PDF.
 
Law Alerts Antitrust Year-End Review - U.S. Antitrust and Competition, 2008-01-15
Author(s):
Abstract: In the attached Antitrust Year-End Review - U.S. from HRO's Antitrust & Competition Group, you will read about the U.S. Supreme Court's four antitrust decisions from the 2006-2007 term and the impact of these decisions on the direction of U.S. antitrust law. HRO represents companies in antitrust and competition counseling, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Review, or any of the 25 attorneys in HRO's Antitrust & Competition Group, if you have any questions. View PDF.
 
Law Alerts Antitrust Year-End Review - International Antitrust and Competition, 2008-01-15
Author(s):
Abstract: In the attached Antitrust Year-End Review - International from HRO's Antitrust & Competition Group, you will read about significant international antitrust developments from 2007 and the importance of these developments on the global antitrust landscape. HRO represents companies in antitrust and competition counseling, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Review, or any of the 25 attorneys in HRO's Antitrust & Competition Group, if you have any questions. View PDF.
 
Law Alerts Significant Changes to Colorado's Foreclosure Laws Effective January 1, 2008 Real Estate, Development, Land Use and Financing, 2007-12-20
Author(s):
Abstract: The attached Alert from our Bankruptcy and Real Estate Groups highlights several critical changes to Colorado's foreclosure laws that become effective on January 1, 2008. The Alert also provides an updated foreclosure timeline that effectively summarizes in a single page the revised time periods and deadlines that will go into effect on January 1, 2008. View PDF.
 
Publications Hot Topics in Intellectual Property for Corporate Counsel Intellectual Property, Technology and Media, 2007-12-12
Author(s):
Abstract: View PDF.
 
Law Alerts Corporations Pressured To Disclose More Information About Potential Risks Associated With Climate Change Environmental and Toxic Torts, Climate Change, Renewable Energy, Power Production and Energy Credits, 2007-12-07
Author(s):
Abstract: Several recent developments highlight the potential need for corporate disclosure of risks associated with greenhouse gas (GHG) emissions. Shareholder groups are pressuring companies to disclose what they characterize as GHG-related risks. Investigations are under way to determine if certain companies have made "misleading disclosures about climate change risk." Environmental and investor groups recently petitioned the SEC to rule that existing laws require publicly-traded companies to disclose information regarding the risks of climate change. And, even in the absence of SEC rule-making, companies with securities registered under the federal securities laws are subject to various reporting obligations that already could be construed as warranting disclosure of climate change risk. This attached Alert from the Environmental Group briefly addresses these developments and their implications. View PDF.
 
Newsletters Employment Law Newsletter - November/December 2007 Employment and Labor, 2007-11-30
Author(s):
Abstract: Articles included in this issue:
  • Investigation Mistakes Create Potential Legal Liability
  • Union Given Access To State Employees
  • Immigration Update - New Form I-9 Released
  • New Social Security "No-Match" Rule On Hold
  • Employers To Pay For Employees' Personal Protective Equipment
  • California Corner
View PDF.
 
Law Alerts New California Law Mandates Soil Vapor Studies For Brownfields Redevelopment Environmental and Toxic Torts, 2007-11-27
Author(s):
Abstract: In the attached joint alert from HRO's Environmental and Real Estate Groups, you will learn about an important recent environmental law adopted by the State of California that imposes new cleanup standards for contaminated property. Beginning in January 2008, brownfields redevelopers will be required to prepare risk assessments to assess the likelihood and severity of soil vapor intrusion from soil and groundwater contamination. In addition, California will require that all cleanups comply with the stringent requirements of the California Superfund Act -- regardless of source, type or extent of the contamination, or which California agency oversees the cleanup. Please contact one of the attorneys listed in the alert (see www.hro.com), if you have any questions. HRO assists property owners and brownfields redevelopers in complying with federal and state regulations, preparing risk assessments, real estate transfers and cost recovery litigation. View PDF.
 
Law Alerts Governor Ritter Announces Colorado Climate Action Plan Environmental and Toxic Torts, Climate Change, Renewable Energy, Power Production and Energy Credits, 2007-11-14
Author(s):
Abstract: The attached alert from HRO's Energy, Resources and Environmental Group contains a brief overview of Governor Ritter's Climate Action Plan for Colorado, which was released on November 6. The Climate Action Plan (CAP) establishes a statewide goal of reducing greenhouse gas emissions by 20% by 2020 and 80% by 2050, from a 2005 baseline. The CAP announces the Governor's intent to establish an Agricultural Offset Market as a key component of the state's emission reduction strategy, and identifies a number of climate initiatives by which Colorado's businesses, government offices, and individuals can immediately begin to lower GHG emissions and, ultimately, attain the long-term emission reduction goals. Significantly, the CAP indicates that the state will encourage large GHG emitters to voluntarily report their emissions through The Climate Registry beginning next year, and announces the state's intent to adopt vehicle emission reduction regulations in the future. The CAP signals a sea change in Colorado's response to climate change, and indicates that businesses throughout the state may find it prudent, if not necessary, to identify or inventory their greenhouse gas emissions and to consider strategies to reduce or offset them in the near future. Please contact one of the attorneys listed in the alert, or any of the attorneys in HRO's Energy, Resources and Environmental Group (see www.hro.com), if you have any questions. View PDF.
 
Law Alerts Section 409A - IRS Provides Additional Transition Relief
What Needs to be Done Now 		Compensation and Benefits, 2007-10-31
Author(s):
Abstract: On October 22, 2007, the IRS issued significant additional transition relief for deferred compensation arrangements subject to Section 409A. The relief generally extends the deadline for required amendments to deferred compensation arrangements to December 31, 2008, and provides additional relief for good faith operational compliance. Many of the transition relief provisions include incentives for early compliance. The attached alert summarizes the new transition relief and provides a "checklist" of what needs to be done now. View PDF.
 
Law Alerts California's Draft Carbon Emissions Inventory Determining Rulemaking Energy and Natural Resources, Environmental and Toxic Torts, Climate Change, Renewable Energy, Power Production and Energy Credits, 2007-10-17
Author(s):
Abstract: In the attached Alert from HRO's Energy, Resources and Environmental Group, you will LEARN about important new Environmental laws and regulations being adopted by the State of California. These actions are precedent-setting beyond California's borders throughout the western region and the nation. In a move to reduce Greenhouse Gas Emissions, California is requiring companies to comply with new regulations to inventory current emissions beginning in January 2008. View PDF.
 
Newsletters Employment Law Newsletter - September/October 2007 Employment and Labor, 2007-09-30
Author(s):
Abstract: Articles included in this issue:
  • Are You Liable for the Conduct of Your Future Employees?
  • Failing to Provide Proper Notice When Conducting Background Checks Can be Costly
  • Providing Inconsistent or False Reasons for Firing an Employee is Trouble
  • Companies Can be Liable to Workers Emploued by a Labor Contractor
View PDF.
 
Law Alerts Colorado Court of Appeals Reinforces the Broad Reach of Arbitration Clauses in Account Agreements Complex Commercial Litigation, 2007-09-27
Author(s):
Abstract: View PDF.
 
Law Alerts Commercial Building Owners May Now Submeter Tenant Electricity Use in PG&E Service Area Energy and Natural Resources, Environmental and Toxic Torts, Real Estate, Development, Land Use and Financing, 2007-09-25
Author(s):
Abstract: View PDF.
 
Law Alerts Ever Expanding Exclusivity: AT&T V. Sprint, NASCAR Sports and Entertainment, 2007-09-25
Author(s):
Abstract: An article from Competition Law360. View PDF.
 
Publications China's Anti-Monopoly Law: What to Expect Antitrust and Competition, 2007-09-14
Author(s):
Abstract: An article from Competition Law360. View PDF.
 
Law Alerts Ninth Circuit Reinvigorates Antitrust and Competition, 2007-09-13
Author(s):
Abstract: In this Alert from HRO's Antitrust & Competition Group, you will read about an important decision from the Ninth Circuit Court of Appeals. In an opinion that appears to take a narrow view of the Supreme Court's recent decisions, the Ninth Circuit has paved the way for antitrust claims based on so-called "price squeeze" conduct. View PDF.
 
Publications Shifting Winds: Builders See Mixed Results From New Administration Real Estate, Development, Land Use and Financing, 2007-09-01
Author(s):
Abstract: HRO Partner Bruce Likoff is featured in the September edition of Home Builder magazine. View PDF.
 
Law Alerts Federal Circuit Issues Landmark Decision on Willful Patent Infringement Intellectual Property, Technology and Media, 2007-08-21
Author(s):
Abstract: This HRO legal alert discusses a decision issued yesterday by the U.S. Court of Appeals for the Federal Circuit. The decision in 'In Re Seagate' revisited the thicket of precedent related to willful infringement, the role that opinion of counsel plays in its determination, and the effect of reliance on opinion of counsel on waiver of attorney-client privilege and work product immunity. View PDF.
 
Law Alerts The SEC Approves PCAOB Auditing Standard No. 5 Commercial Law and Securities, 2007-08-16
Author(s):
Abstract: On July 25, 2007, the Securities and Exchange Commission announced that it approved the Public Company Accounting Oversight Board’s proposed Auditing Standard No. 5 and adopted a definition of "significant deficiency" in an effort to improve the implementation of Section 404 of the Sarbanes-Oxley Act of 2002 while reducing unnecessary costs, particularly for smaller public companies. The attached article highlights the primary objectives of Auditing Standard No. 5. View PDF.
 
Law Alerts FTC Loses in Effort to Enjoin Merger of Whole Foods and Wild Oats Antitrust and Competition, 2007-08-16
Author(s):
Abstract: This alert discusses that a federal court today has tentatively approved the proposed acquisition of Wild Oats Markets by Whole Foods Market Inc. The Federal Trade Commission is seeking to block the transaction and has indicated that it will appeal the decision. View PDF.
 
Newsletters Employment Law Newsletter July/August 2007 Employment and Labor, 2007-08-15
Author(s):
Abstract: Articles included in this issue:
  • Shift Rotation: An Essential Job Function Under the ADA
  • Court Upholds Discharge of Medically Unqualified Employee
  • Migraine Headaches are not a Disability
  • Opposite Results on what Constitutes Prompt Remedial Action
  • Recent Changes to Colorado Employment Law
  • Non-Competition Agreement Invalidated by Changed Job Duties
View PDF.
 
Law Alerts California Adopts Landmark Rule to Curb Diesel Emissions from Off-Road Equipment Environmental and Toxic Torts, 2007-08-14
Author(s):
Abstract: The State of California has mandated a reduction in off-road heavy equipment diesel emissions to levels that are 85% below those in 2000 by 2020. See this alert for all the requirements and applicability. View PDF.
 
Law Alerts Fair and Accurate Credit Transactions Act ("FACTA") Complex Commercial Litigation, 2007-08-08
Author(s):
Abstract: This HRO Alert discusses important legislation mandating the exclusion of certain information from printed credit card receipts. These requirements have spawned numerous class action lawsuits seeking to collect statutory penalties. HRO represents parties who face these kinds of consumer class action lawsuits, and these cases can easily become bet-the-company litigation. View PDF.
 
Law Alerts Foreign Investment and National Security Act of 2007 Commercial Law and Securities, 2007-07-19
Author(s):
Abstract: This HRO Alert discusses an important act of the U.S. Congress that impacts foreign investment in the United States. HRO represents parties who face the types of strategic planning issues this legislation will affect when considering mergers and acquisitions in the U.S. View PDF.
 
Law Alerts Good News: U.S. Supreme Court Decides Leegin Antitrust and Competition, 2007-06-28
Author(s):
Abstract: The U.S. Supreme Court's decision today in Leegin is discussed in the attached Alert from HRO's Antitrust & Competition Group. HRO represents companies in antitrust and competition counseling, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Alert, or any of the 25 attorneys in HRO's Antitrust & Competition Group, if you have any questions. View PDF.
 
Law Alerts Good News: U.S. Supreme Court Enforces Strict Pleading Requirement Under Private Securities Litigation Reform Act Securities Litigation, 2007-06-22
Author(s):
Abstract: This HRO securities alert discusses an important and defendant-useful decision by the U.S. Supreme Court yesterday. HRO lawyers in Denver, San Francisco, Los Angeles, Salt Lake City, Colorado Springs and Boulder represent companies and their officers, directors and employees in securities cases before judges, juries, arbitrators and regulators. View PDF.
 
Law Alerts Good News and Bad News for Corporate Managers Dealing with Insolvency Issues Bankruptcy, Financial Restructuring and Creditors Rights, 2007-06-18
Author(s):
Abstract: This HRO legal alert discusses two significant developments during the past month that present good news and bad news for corporate managers who deal with insolvency issues in corporate and securities transactions. View PDF.
 
Publications Open Source License Enforcement Actions - PowerPoint Presentation (as a PDF) Open Source Software Licensing and Compliance, 2007-05-23
Author(s):
Abstract: View PDF.
 
Law Alerts Employment Law Newsletter - May/June 2007 Employment and Labor, 2007-05-18
Author(s):
Abstract: Articles included in this issue:
  • Should Harassment Complaints Go to Supervisors?
  • Does Your Employee Handbook Violate Federal Law?
  • Employees Also Have Duties Under the ADA
  • There are Limits to Religious Accommodation in the Workplace
View PDF.
 
Publications SEC Enforcement Actions: Cooperation After the Seaboard Report Securities Litigation, 2007-05-11
Author(s):
Abstract: View PDF.
 
Law Alerts Action Plan and Checklist - Section 409A Plan Amendment Deadline Compensation and Benefits, 2007-04-24
Author(s):
Abstract: On April 10, 2007, the final regulations were issued under Section 409A of the Internal Revenue Code (deferred compensation rules). Under the regulations, all amendments to compensation plans and agreements to comply with Section 409A must be completed by December 31, 2007. For many companies, this will mean the amendment (and full execution) of numerous individual agreements and plan documents. We encourage companies to start now to develop an action plan to ensure compliance. We have attached an alert with a checklist to help you get started on this process. View PDF.
 
Law Alerts Pending Bill on Governor Ritter's Desk may have Significant Effects on Residential Construction Real Estate, Development, Land Use and Financing, 2007-04-17
Author(s):
Abstract: This HRO alert is about an imminent change in Colorado law that will have potentially significant effects on everyone directly or indirectly involved in residential development, including builders, contractors, architects, engineers, lenders, investors, and insurance companies. Mixed-use developments, including, transit-oriented ones, will be in jeopardy. The new law will increase exposure to liability for construction defects, negatively affecting the cost and availability of insurance, and making it more difficult to obtain financing. Please see the attached alert on how this may impact you and your business. View PDF.
 
Law Alerts Using ESOPs as an Acquisition Tool Commercial Law and Securities, 2007-04-05
Author(s):
Abstract