Restatement Wrap-Up: 2013 By The Numbers

Sep 15, 2014 By: Craig Eastland

Under Generally Accepted Accounting Principles (GAAP), most errors in previously issued financial statements are corrected via an amendment called a “restatement.” Restatement

From Business Law Center: Tax Conditions In Inversion Mergers

Aug 22, 2014 By: Craig Eastland

U.S. companies are reorganizing abroad — a maneuver called an inversion — to secure more favorable tax treatment. Here’s a look at how the U.S. has attempted to tackle the issue.

The Inversion Excursion

Jul 30, 2014 By: Craig Eastland

For 20 years, a steady trickle of U.S. corporations has chosen exile – renouncing U.S. corporate citizenship and reincorporating abroad. From Fruit of the Loom to Chiquita to AbbVie, a broad range of companies has sought asylum in a variety of exotic locales, from The Cayman Islands to Australia.

Survey of Financial Restatements By Public Companies In 2013: Part II

Jul 21, 2014 By: Craig Eastland

In 2013, 234 public companies filed a form 8-K, item 4.02, announcing a restatement of financials. This is the second post in our

Survey of Financial Restatements by Public Companies in 2013

Jun 30, 2014 By: Craig Eastland

The flowchart in this post gives a simplified overview of key decisions in the restatement process for SEC reporting companies.

No-Action Letter Requests To The SEC: Installment V

Apr 14, 2014 By: Craig Eastland

As shareholder proposal season draws to a close, the Business Law Center Experts on-Call present a final no-action letter tracking report and some accompanying analysis.

No-Action Letter Tracking Update 2/10/14

Mar 14, 2014 By: Craig Eastland

A recent stampede of DEF-14As signals the start of annual meeting season and the end of shareholder proposal wrangling.

Tracking Shareholder Proposals And No-Action Letters: Part III

Feb 24, 2014 By: Craig Eastland

This is the third in a series of posts examining the ragged edge of shareholder proposal-land: No-action letter requests to the SEC.

No-action Letter Requests to the SEC

Feb 7, 2014 By: Craig Eastland

This is the second in a series of posts examining the ragged edge of shareholder proposal-land: no-action letter requests to the SEC.

Tracking Shareholder Proposals and No-Action Letters

Jan 20, 2014 By: Craig Eastland

As the 2013-2014 proxy season gets under way the team behind the new Business Law Center on WestlawNext is tracking shareholder proposals and no-action letters. This is the first in a series of posts examining the ragged edge of shareholder proposal-land: no-action letter requests to the SEC.

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