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William & Mary Law School

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Articles 181 - 210 of 488

Full-Text Articles in Business Organizations Law

S Corporations Redemptions And Divisions, Farhad Aghdami Nov 2006

S Corporations Redemptions And Divisions, Farhad Aghdami

William & Mary Annual Tax Conference

No abstract provided.


Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen Nov 2006

Business Combinations: Mergers And Sales And Purchases Of Ownership Interests And Entity Assets (Related Articles), Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Comparison Of S Corporations And Llcs, Stefan F. Tucker Nov 2006

Comparison Of S Corporations And Llcs, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.


Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii Nov 2006

Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii

William & Mary Annual Tax Conference

No abstract provided.


Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell Nov 2006

Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell

William & Mary Annual Tax Conference

No abstract provided.


Partnership Tax Allocation Provisions, Brian J. O'Connor Nov 2006

Partnership Tax Allocation Provisions, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.


Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway Nov 2006

Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway

William & Mary Annual Tax Conference

No abstract provided.


Liquidating According To Capital Accounts: Gone With The Wind?, Brian J. O'Connor, Steven R. Schneider Nov 2006

Liquidating According To Capital Accounts: Gone With The Wind?, Brian J. O'Connor, Steven R. Schneider

William & Mary Annual Tax Conference

No abstract provided.


Corporate Governance And Rational Energy Choices, Steven Ferrey Oct 2006

Corporate Governance And Rational Energy Choices, Steven Ferrey

William & Mary Environmental Law and Policy Review

No abstract provided.


A New Direction For Shareholder Environmental Activism: The Aftermath Of Caremark, Geoffrey C. Rapp Oct 2006

A New Direction For Shareholder Environmental Activism: The Aftermath Of Caremark, Geoffrey C. Rapp

William & Mary Environmental Law and Policy Review

No abstract provided.


Introduction To The Symposium: Corporate Governance And Environmental Best Practices, Jayne W. Barnard Oct 2006

Introduction To The Symposium: Corporate Governance And Environmental Best Practices, Jayne W. Barnard

William & Mary Environmental Law and Policy Review

No abstract provided.


Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway Jan 2006

Redemptions Of Partnership Interests And Divisions Of Partnerships, Andrea M. Whiteway

William & Mary Annual Tax Conference

No abstract provided.


At The Top Of The Pyramid: Lessons From The Alpha Women And The Elite Eight, Jayne W. Barnard Jan 2006

At The Top Of The Pyramid: Lessons From The Alpha Women And The Elite Eight, Jayne W. Barnard

Faculty Publications

No abstract provided.


The Manager's Share, David I. Walker Nov 2005

The Manager's Share, David I. Walker

William & Mary Law Review

It is sometimes argued in the corporate governance literature that the total share of corporate value that can be extracted by a manager is fixed and independent of the avenues through which value is extracted. Shareholders need not worry about an activity such as insider trading, the story goes, because any profits achieved by a manager through insider trading will simply offset conventional compensation. This Article challenges that idea and argues that whether one views the manager's share as being capped by external market forces, set by an optimal principal/agent contract, or limited by saliency and outrage in accordance with …


A Devil Disguised As A Corporate Angel?: Questioning Corporate Charitable Contributions To "Independent" Directors' Organizations, Benjamin E. Ladd Apr 2005

A Devil Disguised As A Corporate Angel?: Questioning Corporate Charitable Contributions To "Independent" Directors' Organizations, Benjamin E. Ladd

William & Mary Law Review

No abstract provided.


Recalling Why Corporate Officers Are Fiduciaries, Lyman P.Q. Johnson, David Millon Mar 2005

Recalling Why Corporate Officers Are Fiduciaries, Lyman P.Q. Johnson, David Millon

William & Mary Law Review

No abstract provided.


The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim Jan 2005

The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim

Faculty Publications

Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."

Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …


Historical Quirks, Political Opportunism, And The Anti-Loan Provision Of The Sarbanes-Oxley Act, Jayne W. Barnard Jan 2005

Historical Quirks, Political Opportunism, And The Anti-Loan Provision Of The Sarbanes-Oxley Act, Jayne W. Barnard

Faculty Publications

No abstract provided.


Rule 10b-5 And The "Unfitness" Question, Jayne W. Barnard Jan 2005

Rule 10b-5 And The "Unfitness" Question, Jayne W. Barnard

Faculty Publications

No abstract provided.


No Good Deed Goes Unpunished? Establishing A Self-Evaluating Privilege For Corporate Internal Investigations, Theodore R. Lotchin Dec 2004

No Good Deed Goes Unpunished? Establishing A Self-Evaluating Privilege For Corporate Internal Investigations, Theodore R. Lotchin

William & Mary Law Review

No abstract provided.


Family Limited Partnership Update, Farhad Aghdami Nov 2004

Family Limited Partnership Update, Farhad Aghdami

William & Mary Annual Tax Conference

No abstract provided.


Exit Strategies And Techniques For The Business Owner, Stephen L. Owen Nov 2004

Exit Strategies And Techniques For The Business Owner, Stephen L. Owen

William & Mary Annual Tax Conference

No abstract provided.


Non-Traditional Sources Of Capital For The Maturing Business Nov 2004

Non-Traditional Sources Of Capital For The Maturing Business

William & Mary Annual Tax Conference

No abstract provided.


Capital Market Exits: Planning For Restricted And Control Securities, George F. Albright Nov 2004

Capital Market Exits: Planning For Restricted And Control Securities, George F. Albright

William & Mary Annual Tax Conference

No abstract provided.


Business & Finance Issues With Traditional Finance And Capitalization Nov 2004

Business & Finance Issues With Traditional Finance And Capitalization

William & Mary Annual Tax Conference

No abstract provided.


Executive Compensation Planning For Privately-Held Businesses, Jeffrey R. Capwell Nov 2004

Executive Compensation Planning For Privately-Held Businesses, Jeffrey R. Capwell

William & Mary Annual Tax Conference

No abstract provided.


Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii Nov 2004

Business, Benefits And Tax Issues Involved In The Formation And Structure Of The Closely Held Business Selection Of Entity Considerations, C. Wells Hall Iii

William & Mary Annual Tax Conference

No abstract provided.


Medical Research Oversight From The Corporate Governance Perspective: Comparing Institutional Review Boards And Corporate Boards, Richard S. Saver Nov 2004

Medical Research Oversight From The Corporate Governance Perspective: Comparing Institutional Review Boards And Corporate Boards, Richard S. Saver

William & Mary Law Review

No abstract provided.


Solving The Everyday Problem Of Client Identity In The Context Of Closely Held Businesses, Darian M. Ibrahim Oct 2004

Solving The Everyday Problem Of Client Identity In The Context Of Closely Held Businesses, Darian M. Ibrahim

Faculty Publications

No abstract provided.


The Many Faces Of Chapter 11: A Reply To Professor Baird, A. Mechele Dickerson Apr 2004

The Many Faces Of Chapter 11: A Reply To Professor Baird, A. Mechele Dickerson

Faculty Publications

No abstract provided.