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Full-Text Articles in Law
A New Age Of Antitrust: How The Latest Ftc Leadership Is Rewriting The Rules, Sara Rutherford
A New Age Of Antitrust: How The Latest Ftc Leadership Is Rewriting The Rules, Sara Rutherford
SLU Law Journal Online
The addition of a new Chair of the United States Federal Trade Commission has brought major changes relating to Big Tech. In this article, Sara Rutherford discusses the FTC's new anti-trust policies and their application to big companies.
What’S In The Forecast For The Spac Boom & The Pslra?, Nick Krone
What’S In The Forecast For The Spac Boom & The Pslra?, Nick Krone
SLU Law Journal Online
Special Purpose Acquisition Companies (SPACs) have exploded in popularity. These so-called “blank check” companies are used as vehicles to take companies public without going through a traditional IPO process. Financial projections in SPACs are currently protected by the safe harbor for forward-looking statements afforded by the Private Securities Litigation Reform Act (PSLRA). In this article, Nick Krone examines whether SPACs should be protected by the PSLRA.
Block Rewards, Carried Interests, And Other Valuation Quandaries In Taxing Compensation, Henry M. Ordower
Block Rewards, Carried Interests, And Other Valuation Quandaries In Taxing Compensation, Henry M. Ordower
All Faculty Scholarship
In this article, Ordower contextualizes block rewards litigation with historical failures to tax compensation income paid in kind. Tax fairness principles demand current taxation of the noneconomically diluting block rewards’ market value.