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7174 full-text articles. Page 5 of 162.

Partnership Tax Allocations: The Basics, Walter D. Schwidetzky 2017 University of Baltimore School of Law

Partnership Tax Allocations: The Basics, Walter D. Schwidetzky

All Faculty Scholarship

This article endeavors to help practitioners who are not partnership tax allocation experts identify when they should consult with those with that expertise. The partnership-allocation Treasury Regulations have been called "a creation of prodigious complexity ... essentially impenetrable to all but those with the time, talent, and determination to become thoroughly prepared experts on the subject." This article is written for those, to date at least, without that time and determination. At the same time, the article provides an introduction to the partnership tax allocation rules for those contemplating making the requisite investment of time and determination.

The term "partnership," for ...


The Economic Justice Imperative For Transactional Law Clinics, Lynnise E. Pantin 2017 Boston College Law School

The Economic Justice Imperative For Transactional Law Clinics, Lynnise E. Pantin

Boston College Law School Faculty Papers

The economic, political, and social volatility of the sixties and seventies, out of which clinical legal education was born, has certain mythical qualities for most law students, and perhaps some law professors. America still bears the scars of the economic policies of those previous eras, such as redlining, blockbusting, poverty and urban decay. While the realities of the era may seem out of reach for many of our students, those policies arising out of that era have contributed to the wealth gap in this country, which has worsened over the last twenty years. Now more than ever, society needs social ...


Glen W. Rollins Et Al Order On Defendants' Motion For Summary Judgment, Melvin K. Westmoreland 2017 Superior Court, Fulton County Judge

Glen W. Rollins Et Al Order On Defendants' Motion For Summary Judgment, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


A Long-Awaited Reboot: The Fifa Scandal And Its Repercussions For Football’S Governing Body, Matthew B. DiCenso 2017 Boston College Law School

A Long-Awaited Reboot: The Fifa Scandal And Its Repercussions For Football’S Governing Body, Matthew B. Dicenso

Boston College International and Comparative Law Review

On May 21, 2015, Swiss authorities raided the annual congressional meeting of the Fédération Internationale de Football Association, ultimately arresting seven FIFA executives on charges of corruption. The product of a three-year Federal Bureau of Investigation case, the Swiss raid and accompanying Department of Justice indictment was the first step in addressing what authorities describe as enduring and systemic corruption within football’s governing body. In addition to casting a shadow over the world’s most beloved sport, the FIFA scandal highlighted the international organization’s lack of accountability and, most notably, its dire need for change. Although the February ...


Med-Arb Adoption In Securities Law Disputes: Advantages And Costs, Hyung Kyun Kwon 2017 Cornell Law School

Med-Arb Adoption In Securities Law Disputes: Advantages And Costs, Hyung Kyun Kwon

Concordia Law Review

This Article considers the adoption of a hybrid method of Alternative Dispute Resolution (ADR)—Med-Arb—in securities law disputes. Because securities law ADR is currently monopolized by claims that proceed through arbitration, this Article argues that the benefits of settling a claim through mediation are being lost. Med-Arb allows parties to access the benefits of both mediation and arbitration with potentially lower economic costs and the assurance of finality of the dispute. This Article therefore presents how best to use Med-Arb to successfully resolve securities law disputes.


Strategic Jubiliee Holdings, Llc Et Al Order On Defendants' Motion To Strike, Elizabeth E. Long 2017 Superior Court, Fulton County Judge

Strategic Jubiliee Holdings, Llc Et Al Order On Defendants' Motion To Strike, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


Perfectly Frank: A Reflection On Quality Lawyering In Honor Of R. Franklin Balotti, Leo E. Strine Jr., James J. Hanks Jr., John F. Olson, A. Gilchrist Sparks, E. Norman Veasey, Gregory P. Williams 2017 University of Pennsylvania

Perfectly Frank: A Reflection On Quality Lawyering In Honor Of R. Franklin Balotti, Leo E. Strine Jr., James J. Hanks Jr., John F. Olson, A. Gilchrist Sparks, E. Norman Veasey, Gregory P. Williams

Faculty Scholarship

This essay honoring the late R. Franklin Balotti focuses upon certain of the key attributes necessary to practice business law effectively and ethically. Among these attributes are a strong work ethic, the integrity to stand behind your own advice and candidly admit when things do not go according to plan, empathy for how others will view your client’s actions and the ability to communicate that perception to your client, the confidence to change the pace of a transaction when a slow down or time out is warranted, and the ability to have some fun and laugh (even at yourself ...


At Your Service: Lawyer Discretion To Assist Clients In Unlawful Conduct, Paul R Tremblay 2017 Boston College Law School

At Your Service: Lawyer Discretion To Assist Clients In Unlawful Conduct, Paul R Tremblay

Paul R. Tremblay

The common, shared vision of lawyers’ ethics holds that lawyers ought not collaborate with clients in wrongdoing. Ethics scholars caution that lawyers “may not participate in or assist illegal conduct,” or “giv[e] legal services to clients who are going to engage in unlawful behavior with the attorney as their accomplice.” That sentiment resonates comfortably with the profession’s commitment to honor legal obligations and duties, and to fidelity to the law.

The problem with that sentiment, this Article shows, is that it is not an accurate statement of the prevailing substantive law. The American Bar Association’s model standards ...


The Ethics Of Representing Founders, Paul R Tremblay 2017 Boston College Law School

The Ethics Of Representing Founders, Paul R Tremblay

Paul R. Tremblay

Lawyers assisting entrepreneurial startups frequently work with individual founders before any formal organizational client materializes. In advising founders about such legal matters as whether to establish an entity, and if so which entity best fits the needs of the enterprise, as well as how to arrange the owners’ relationships within the business, the lawyer necessarily has an attorney-client relationship with someone. The prevailing scholarship about startup representation pays surprisingly little attention to the posture of the lawyer and her founder clients in the pre-organization context. This Article investigates the lawyer’s responsibilities and commitments in depth.

A lawyer working with ...


The Yates Memo: Doj Public Relations Move Or Meaningful Reform That Will End Impunity For Corporate Criminals?, Christopher Modlish 2017 Boston College Law School

The Yates Memo: Doj Public Relations Move Or Meaningful Reform That Will End Impunity For Corporate Criminals?, Christopher Modlish

Boston College Law Review

On September 9, 2015, former Deputy Attorney General Sally Yates issued a memorandum (the “Yates Memo”) in an attempt to address the Department of Justice’s (“DOJ”) seeming inability to prosecute the individuals responsible for corporate crime and misconduct. The memo announced new DOJ policy regarding individual accountability for corporate fraud, wrongdoing, and other misconduct. Specifically, it identified six key policies meant to enable DOJ prosecutors to more effectively prosecute the individuals responsible for corporate misconduct. The memo, however, did not address the biggest obstacle to holding individuals accountable for criminal corporate conduct—the DOJ’s overuse of deferred prosecution ...


Playing To A New Crowd: How Congress Could Break The Startup Status Quo By Raising The Cap On The Jobs Act's Crowdfunding Exemption, Thomas Murphy 2017 Boston College Law School

Playing To A New Crowd: How Congress Could Break The Startup Status Quo By Raising The Cap On The Jobs Act's Crowdfunding Exemption, Thomas Murphy

Boston College Law Review

On October 30, 2015, the Securities and Exchange Commission voted to implement the Jumpstart Our Business Startups (“JOBS”) Act’s exemption for crowdfunded securities, which became effective on May 16, 2016. Crowdfunding technology allows any entrepreneur with an Internet connection the opportunity to pitch an idea to a community of investors, which could revolutionize the market for early-stage startup financing. That market has largely adhered to a status quo in which the strength of an entrepreneur’s network is nearly as important as his or her idea—a dynamic that is especially difficult for female and minority entrepreneurs who have ...


Berle Viii: Benefit Corporations And The Firm Commitment Universe, Bart Houlahan, Andrew Kassoy, Jay Coen Gilbert 2017 Seattle University School of Law

Berle Viii: Benefit Corporations And The Firm Commitment Universe, Bart Houlahan, Andrew Kassoy, Jay Coen Gilbert

Seattle University Law Review

Benefit corporation law is a critical tool to allow private capital to be invested in a manner that creates shared and durable value for everyone. But a tool is only as good as the person who uses it. As highlighted in Rick Alexander’s essay, shareholders must understand the value of firm commitment, and, more importantly, the ultimate source of wealth for universal investors, which is thriving financial markets and a healthy, peaceful, and prosperous planet. These goals can only be attained and maintained for the long term if private capital is allocated and invested in a manner that creates ...


Saving Investors From Themselves: How Stockholder Primacy Harms Everyone, Frederick H. Alexander 2017 Seattle University School of Law

Saving Investors From Themselves: How Stockholder Primacy Harms Everyone, Frederick H. Alexander

Seattle University Law Review

We face many tough issues including poverty, climate change, social and economic inequality, the cost and quality of education and healthcare, stagnant wages, financial market instability, disease, and food security. Despite the existential threat that these concerns may raise, there is no consensus on whether or how to address them through regulation, taxation, or other government policy tools. Private enterprise, however, has tremendous potential to address these issues through technology, wages, supply chain maintenance, green operations, efficient delivery of goods and services, and a myriad of other outputs and outcomes. In the U.S., the potential of the private sector ...


Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok 2017 Seattle University School of Law

Repricing Limited Liability And Separate Entity Status, William H. Clark Jr., D. Alicia Hickok

Seattle University Law Review

In this Article we discuss how U.S. entity law has evolved in recent decades so that (i) limited liability has become available to the owners of any form of business organization, and (ii) all forms of business organizations are now seen as having the status of entities separate from their owners. Those changes have occurred without significant consideration of their consequences or what they mean for the public policies underlying entity law. At the same time, there is an increasing awareness by businesses that promotion of social benefits and/or reduction of externalities is in the firm’s best ...


A Conversation With B Lab, Larry Hamermesh, Bart Houlahan, Rick Alexander, Dan Osusky 2017 Seattle University School of Law

A Conversation With B Lab, Larry Hamermesh, Bart Houlahan, Rick Alexander, Dan Osusky

Seattle University Law Review

This is the panel of people who have been associated with B Lab for various lengths of time, but who really can put practical vision and facts before us in a way that the papers we’ve heard so far, while all really interesting, can’t quite do. All of these papers converge on this subject: what actually happens and what’s happened so far. So what I’m going to do is try to lead us through what could be an oral history, if it’s appropriately recorded, of B Lab. And thanks in large part to Rick Alexander ...


The Rights And Wrongs Of Shareholder Rights, Will Hutton, Colin Mayer, Philippe Schneider 2017 Seattle University School of Law

The Rights And Wrongs Of Shareholder Rights, Will Hutton, Colin Mayer, Philippe Schneider

Seattle University Law Review

The company is a legal structure designed to bring together the different parties of a firm—its employees, investors, customers, and suppliers—in the delivery of its corporate purpose. Corporations were established as institutions with autonomous lives—self-standing, legal entities independent of those who worked, financed, and managed them. They were devices to ensure long-term commitment to shared goals and risks, with reciprocal obligations on those engaged in them. A company had to declare its purpose before earning a licence to trade. For example, the East India Company, England’s earliest public company, to issue shares to the public as ...


Corporations And Human Life, Frank Partnoy 2017 Seattle University School of Law

Corporations And Human Life, Frank Partnoy

Seattle University Law Review

In Part I, I address decision-making. How should risk to human life be included in the jurisprudence of corporate decision-making? In terms of finance, how should corporations make net present value decisions when risk to human life is a factor? In terms of law, is there a case for exceptions to the business judgment rule based on risk to human life? Second, in Part II, I address oversight. How should risk to human life be included in the jurisprudence of oversight? In terms of finance, how should corporations approach risk management when human life is a factor? In terms of ...


Redefining Corporate Purpose: An International Perspective, Afra Afsharipour 2017 Seattle University School of Law

Redefining Corporate Purpose: An International Perspective, Afra Afsharipour

Seattle University Law Review

This comparative analysis of India’s move toward redefining corporate purpose proceeds as follow. Part I presents an overview of global debates over corporate purpose, drawing principally from the move toward the ESV model in the U.K. and benefit corporations in the U.S. This section briefly recounts the debates in both jurisdictions about whether the changes they have experienced will engender more socially responsible corporations. Part II then provides a condensed history of corporate law reforms in India and an overview of the legislative changes undertaken in the past decade. In Part II, this Article takes a broad ...


A Necessary Social Evil: The Indispensability Of The Shareholder Value Corporation, Marc T. Moore 2017 Seattle University School of Law

A Necessary Social Evil: The Indispensability Of The Shareholder Value Corporation, Marc T. Moore

Seattle University Law Review

This symposium article critically evaluates the developing Post-Shareholder-Value (PSV) paradigm in corporate governance scholarship and practice with particular reference to Professor Colin Mayer’s influential theory of the corporation as a unique, long-term “commitment device.” The article’s positive claim is that, while evolving PSV institutional mechanisms such as benefit corporations and dual-class share structures are generally encouraging from a social perspective, there is cause for skepticism about their capacity to become anything more than a niche or peripheral feature of the U.S. public corporations landscape. This is because such measures, despite their apparent reformist potential, are still ultimately ...


Assessing The Assessment: B Lab’S Effort To Measure Companies’ Benevolence, Michael B. Dorff 2017 Seattle University School of Law

Assessing The Assessment: B Lab’S Effort To Measure Companies’ Benevolence, Michael B. Dorff

Seattle University Law Review

For benefit corporations to persuade their various audiences that they are as beneficial for society as they claim, they need reliable assessments of their social performance. Even if assessments were not required by most states’ benefit corporation statutes, it is difficult to imagine the benefit corporation form could gain credibility without them. Creating measurement tools for these assessments poses the twin challenges of balancing simplicity against validity and weighing vision against inclusiveness. This article examines how B Lab’s popular assessment tool engages these challenges.


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