University of Connecticut School of Law
Cornell Law School
University of Miami School of Law
University of Nevada, Las Vegas -- William S. Boyd School of Law
Columbia Law School
William & Mary Law School
UC Law SF
Brigham Young University Law School
Saint Louis University School of Law
Texas A&M University School of Law
The Past, Present, And Likely Future Of Shareholder Arbitration,
2026
Villanova University Charles Widger School of Law
The Past, Present, And Likely Future Of Shareholder Arbitration, Mohsen Manesh
Villanova Law Review (1956 - )
No abstract provided.
Dentistry And The Law - Understanding ‘Rollover Equity’ When Selling Your Practice,
2026
Michigan Dental Association
Dentistry And The Law - Understanding ‘Rollover Equity’ When Selling Your Practice, Daniel Schulte Jd
The Journal of the Michigan Dental Association
Daniel J. Schulte, MDA Legal Counsel, addresses the legal and tax implications of 'rollover equity' when dentists sell their practices to private equity-backed buyers. The article outlines typical shareholder and buy-sell agreement restrictions, noting how equity is often subject to vesting and employment covenants. Schulte explains the critical importance of making an Internal Revenue Code Section 83(b) election within 30 days of closing. Failing to file this election results in taxation at high ordinary income rates as the stock vests, whereas a timely election accelerates tax payments but secures lower capital gains tax rates upon eventual sale.
Masthead,
2026
Seattle University School of Law
Table Of Contents,
2026
Seattle University School of Law
Converting Buildings Is Hard: Why Seattle’S Municipal Government Should Streamline Commercial-To-Residential Conversions,
2026
Seattle University School of Law
Converting Buildings Is Hard: Why Seattle’S Municipal Government Should Streamline Commercial-To-Residential Conversions, Tyler M. King
Seattle University Law Review
The conversion of commercial buildings into housing is a promising solution to the growing housing crisis in many urban areas. However, despite its potential benefits, the process of repurposing commercial spaces is often stymied by complex zoning codes, high conversion costs, and bureaucratic hurdles. This Article argues that the local and state governments in Seattle should adopt more streamlined policies and offer greater incentives to developers to facilitate these conversions. By reforming zoning regulations and providing targeted financial support, municipalities can reduce the barriers to conversion and unlock the potential of underutilized commercial properties. This article examines the legal and …
Getting Money Out Of Politics By Putting Money Into Politics: A Few Modest Proposals To Reform Seattle’S Democracy Voucher Program,
2026
Seattle University School of Law
Getting Money Out Of Politics By Putting Money Into Politics: A Few Modest Proposals To Reform Seattle’S Democracy Voucher Program, Decker O’Donnell
Seattle University Law Review
Seattle’s Democracy Voucher Program offers an unconventional response to the growing influence of money in American elections: rather than restricting political spending, it seeks to amplify the participation of ordinary voters by providing publicly funded vouchers that residents may assign to participating candidates. This Article examines the program’s development, operation, and constitutional foundation within the modern campaign-finance framework established by Buckley v. Valeo and subsequent Supreme Court decisions. It argues that democracy vouchers provide a constitutionally viable means of broadening participation in campaign financing while mitigating the influence of wealthy donors. The Article identifies two weaknesses in the current system: …
Legal Malpractice In Washington: Use Of The Rules Of Professional Conduct,
2026
Seattle University School of Law
Legal Malpractice In Washington: Use Of The Rules Of Professional Conduct, Angelo Tadrous
Seattle University Law Review
Legal malpractice claims are difficult to prove. They are difficult to prove because many jurisdictions require that a plaintiff prove that, but for the lawyer’s misconduct, the client would have fared better. Thus, in a malpractice suit, a plaintiff must try a case within a case. Despite this difficulty, many jurisdictions prohibit the use of the Rules of Professional Conduct when litigating a malpractice case. Washington State is one of these jurisdictions. The Washington Supreme Court held in Hizey v. Carpenter that the Rules of Professional Conduct may not be referred to during trial. This Note argues that this prohibition …
Who Decides The Dead? Interpreting Washington’S Disposition Of Remains Statute,
2026
Seattle University School of Law
Who Decides The Dead? Interpreting Washington’S Disposition Of Remains Statute, Wyatt Young
Seattle University Law Review
Washington’s disposition-of-remains statute, RCW 68.50.160, is designed to honor a decedent’s expressed wishes regarding the control and disposition of their body after death. Yet recent litigation reveals a critical gap between the statute’s intent-centered design and its practical enforceability. In Larotonda v. Blackburn, a trial court acknowledged that irreparable harm would occur if a decedent’s burial wishes were ignored but nonetheless denied relief on the grounds that the individual designated to carry out those wishes lacked standing. The result was a legal paradox: a statute that recognizes decedent autonomy in theory but withholds any meaningful mechanism for its enforcement …
Postcolonial Private Law,
2026
Brooklyn Law School
Postcolonial Private Law, Debadatta Bose
Brooklyn Law Review
This Article provides the missing normative foundation by linking dynamic due process and rigorous rational basis to deliberative democracy. Rigorous rational basis, in essence, requires that majorities offer what deliberative democracy calls publicly accessible reasons—those capable of engaging fellow citizens across lines of difference—for restrictions on liberties. Courts, from this perspective, legitimately referee inevitable democratic conflicts in our pluralistic society. A Court that helps restore reasoned and productive politics cannot come soon enough.
Corporate Social Responsibility And Firm Value: A Critically Appraised Topic,
2026
University of North Alabama
Corporate Social Responsibility And Firm Value: A Critically Appraised Topic, Shinika L. Byrd
Engaged Management ReView
Corporate social responsibility (CSR) has become an important component of strategic management, yet whether it enhances firm value remains a debated question. This Critically Appraised Topic (CAT) synthesizes the most recent peer-reviewed evidence to examine the relationship between CSR and the firm value of U.S. publicly traded companies. The guiding research question is: Does corporate social responsibility improve firm value? Findings indicate that CSR does not consistently improve firm value. Rather, its impact depends on factors such as strategic alignment, governance quality, transparency, stakeholder perceptions, and market conditions. Evidence suggests that strategically integrated, employee-centered CSR initiatives are more likely to …
Socially-Minded Investors And Corporate Behavior,
2026
Columbia Law School
Socially-Minded Investors And Corporate Behavior, Merritt B. Fox, Menesh S. Patel
Faculty Scholarship
Many equity investors are concerned with the world’s worsening social and environmental problems and are losing faith in the capacity of political institutions to respond. Corporate behavior is often contributing to these problems. Some investors, at least if fully informed as to costs and benefits involved, would favor corrective changes to corporate behavior even where that would lessen their investment returns. Two important questions arise: (1) given existing law, are such willing-to-sacrifice equity investors currently affecting firm behavior; and (2) should there be legal reform that makes firms more sensitive to these willing-to-sacrifice investors’ preferences? This Article seeks to answer …
Validating Valuation: How Statistical Learning Can Cabin Expert Discretion In Valuation Disputes,
2026
Berkeley Law
Validating Valuation: How Statistical Learning Can Cabin Expert Discretion In Valuation Disputes, Andrew C. Baker, Jonah B. Gelbach, Eric L. Talley
Faculty Scholarship
This article challenges conventional methods used in financial valuation across transactional and litigation domains. We show that conventional valuation methods allow for considerable discretion, making it possible for each side’s experts to submit dramatically varying valuations simply by choosing among facially reasonable values of parameters that must be selected to carry out conventional valuations. We use large-scale empirical simulations powered by real-world data to demonstrate the scope of such discretion. We next consider several alternatives based on data-driven machine learning approaches, and show that they offer both approximately unbiased estimates of valuation and substantially reduced variability in valuation results. Consequently, …
Pengabaian Hak Cipta Musik Dalam Pelatihan Algoritma Artificial Intelligence: Analisis Penggandaan Karya Dan Implikasi Hak Moral Pencipta,
2026
Universitas Muhammadiyah Yogyakarta
Pengabaian Hak Cipta Musik Dalam Pelatihan Algoritma Artificial Intelligence: Analisis Penggandaan Karya Dan Implikasi Hak Moral Pencipta, Adi Jaya, Reni B. Setianingrum
Jurnal Hukum & Pembangunan
The development of Artificial Intelligence in the music industry raises new legal challenges within copyright law, particulary regarding the use of copyrighted musical works as training data for AI algorithms, AI training processes typically involve digital reproduction, dataset storage, and musical pattern extraction, often conducted without consent or attribution, thereby posing risks to the protection of authors moral rights. This article examines whether AI training activities ca be legally classified as reproduction under Indonesia’s Copyright Law (Law No. 28 of 2014) and analyzes their implications for the protection of moral rights. Using a normative legal research method with statutory, conceptual, …
Kedudukan Hukum Perjanjian Jual Beli Tanah Ulayat Dalam Sistem Hukum Perdata Indonesia,
2026
Universitas Brawijaya
Kedudukan Hukum Perjanjian Jual Beli Tanah Ulayat Dalam Sistem Hukum Perdata Indonesia, Yeni Oktafia
Jurnal Hukum & Pembangunan
Under Article 1457 of the Indonesian Civil Code, a sale and purchase agreement creates reciprocal rights and obligations between the parties. In Indonesian land law practice, however, transactions involving customary land (tanah ulayat) present legal complexities due to its communal nature and governance by indigenous law communities, coupled with the absence of explicit regulation in the Civil Code and the plurality of customary law systems. This research examines the legal position and juridical implications of tanah ulayat sale and purchase agreements within Indonesian civil law while acknowledging the continued applicability of customary law. Employing a normative legal research method with …
Civil Liability Of A Parent Company For The Unlawful Acts Of Its Subsidiary: An Analysis Of The Piercing The Corporate Veil Doctrine In Indonesian Court Decisions,
2026
Universitas Indonesia
Civil Liability Of A Parent Company For The Unlawful Acts Of Its Subsidiary: An Analysis Of The Piercing The Corporate Veil Doctrine In Indonesian Court Decisions, Giovan Ryan Kevin Barus, Togi M.P. Pangaribuan
Lex Patrimonium
This research examines the civil liability of a parent company for unlawful acts committed by its subsidiary within a corporate group structure in Indonesia, with particular emphasis on the application of the single economic entity and piercing the corporate veil doctrines. This research adopts a doctrinal legal research method with a descriptive-analytical approach, relying on statutory analysis, legal doctrines, and case studies, namely Supreme Court Decision Number 89 PK/Pdt/2010 and Serang District Court Decision Number 30/Pdt.G/2022/PN Srg. The findings demonstrate that although the principles of separate legal personality and limited liability remain fundamental under Indonesian company law, courts may, in …
Active Limited Partners Flunk Functional Test,
2026
University of Florida Levin College of Law
Active Limited Partners Flunk Functional Test, Karen Burke
UF Law Faculty Publications
In 1977, Congress enacted section 1402(a)(13), which exempts limited partners "as such" from self-employment tax on their share of partnership income. A half century later, active investment management professionals have claimed limited partner status to avoid self-employment tax on investment management fees, seemingly standing this anti-abuse rule on its head. While the Treasury twice issued proposed regulations to clarify and modernize the definition of a limited partner, these attempts encountered a firestorm of protest. The Tax Court's controversial Soroban decision rejected claims that state-law limited partners are automatically exempt from self-employment tax, holding that a functional analysis is required to …
The Coming Privatization Of Corporate Law,
2026
Columbia Law School
The Coming Privatization Of Corporate Law, Dorothy S. Lund, Eric L. Talley
Faculty Scholarship
For more than a century, American corporate law has revolved around a simple competitive premise: State governments supply corporate law while companies choose their state of incorporation, and the market rewards the state offering the best corporate law product. Delaware’s longstanding market dominance (especially for public companies) is often explained through the confluence of its unusually attractive institutional package: expert judges, extensive precedent, a specialized bar, an enabling statute, and a legislature that — at least traditionally — treats corporate law as something to be calibrated technocratically rather than politicized.
Public, Private, Acquired,
2026
University of Kansas School of Law
Public, Private, Acquired, Alexander I. Platt, Matthew T. Wansley
Articles
For the last quarter-century, IPOs have been declining. SEC officials usually attribute the decline to startups’ choices to stay private. But that explanation is incomplete. As startups grow, they face a three-way choice between going public, staying private, and being acquired, and they have increasingly chosen the third option. In this Essay, we show how securities regulation pushes startups towards acquisitions by increasing the cost of raising capital and accessing liquidity in both public and private markets. We consider how the trend towards acquisitions could reduce competition, innovation, opportunities for diversification, and transparency. And we offer suggestions for how the …
Living In The Past: The Corporate Practice Of Medicine Doctrine’S Misguided Revival In An Era Of Private Equity,
2026
Villanova University Charles Widger School of Law
Living In The Past: The Corporate Practice Of Medicine Doctrine’S Misguided Revival In An Era Of Private Equity, John Palmer
Villanova Law Review (1956 - )
No abstract provided.
The Rise Of Options Contracts In Sports, The Post-Murphy Regulatory Conundrum, And Implications On Federalism,
2026
University of New Hampshire
The Rise Of Options Contracts In Sports, The Post-Murphy Regulatory Conundrum, And Implications On Federalism, Scott Barboza
UNH Sports Law Review
The Supreme Court’s decision in Murphy v. N.C.A.A. dismantled the federal prohibition on state-authorized sports betting and returned its primary regulatory authority over to the states. Following Murphy, states adopted widely varying sports-betting regimes. At the same time, advances in financial technology and the growing popularity of prediction markets created a new form of event-based speculation operating outside the traditional sportsbook model. Platforms such as Kalshi began offering “yes-no” contracts tied to sporting outcomes through federally regulated exchanges overseen by the Commodity Futures Trading Commission, framing such products not as wagers, but as financial derivatives governed by the Commodity Exchange …
