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Articles 1 - 3 of 3
Full-Text Articles in Law
Leveraged Etfs: The Trojan Horse Has Passed The Margin-Rule Gates, William M. Humphries
Leveraged Etfs: The Trojan Horse Has Passed The Margin-Rule Gates, William M. Humphries
Seattle University Law Review
What do the Great Depression, the Great Recession, and the demise of Lehman Brothers and Bear Sterns all have in common? One word: leverage. The misuse of leverage, in all its forms, contributed greatly to all of these events. Yet even today, common investors can purchase a leveraged exchange-traded fund (leveraged ETF), a complex product that uses leverage to increase returns, without triggering applicable laws designed to regulate the use of leverage. This Comment articulates the basics surrounding the functions and operations of leveraged ETFs and margin rules in order to assess the compatibility of the two. The Comment argues …
Fait Accompli?: Where The Supreme Court And Equal Pay Meet A Narrow Legislative Override Under The Lilly Ledbetter Fair Pay Act, Megan Coluccio
Fait Accompli?: Where The Supreme Court And Equal Pay Meet A Narrow Legislative Override Under The Lilly Ledbetter Fair Pay Act, Megan Coluccio
Seattle University Law Review
This Comment argues the Lilly Ledbetter Fair Pay Act’s consequences will be minimally felt, so long as the Act is narrowly construed. The Comment suggests congressional action was appropriate after the Supreme Court’s Ledbetter decision and discusses the political and legislative debate leading to the Act. In addition, the Comment analyzes the Act in application, exploring its meaning, implications, and function. The Comment argues that the concerns and consequences arising from the enactment of the Act can be alleviated and avoided by a narrow interpretation of its amendment to Title VII of the Civil Rights Act. Finally, the Comment recommends …
Nothing Natural About It: Still Searching For A Solution To The Chapter 11 Stamp Tax Exemption, Lindsay K. Taft
Nothing Natural About It: Still Searching For A Solution To The Chapter 11 Stamp Tax Exemption, Lindsay K. Taft
Seattle University Law Review
In June of 2008, in Florida Department of Revenue v. Piccadilly Cafeterias, Inc., the Supreme Court settled a circuit split and issued a bright line rule stating that asset transfers made prior to the confirmation of a Chapter 11 plan of reorganization no longer benefit from certain tax exemptions. As a result, the cost of selling assets in a bankruptcy case outside of a plan will increase. The provision at issue in the case, which exempts asset transfers and sales from certain state taxes, contains language ambiguous enough that four federal circuit courts have contemplated which types of asset …