Publications - Gibson Dunn

Publications

Our lawyers provide sophisticated analysis, practical guidance and thought leadership on a wide range of topics. We encourage our readers to review this collection of client alerts, articles and white papers and benefit from the authors’ exceptional experience, market knowledge, practiced judgment and singular insights.

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RiskMetrics Group, ISS Governance Services (ISS) Releases Policy Updates for 2008 Proxy Season and Related Developments

On November 19, 2007, RiskMetrics Group ISS Governance Services (ISS), a leading proxy advisory firm, released its U.S. and international corporate governance policy updates for the 2008 proxy season.  The ISS U.S.

Client Alert | November 29, 2007

SEC Adopts Final Rules on Proxy Access and Electronic Shareholder Forums

At an open meeting held on November 28, 2007, the Securities and Exchange Commission (“SEC”) adopted an amendment to the SEC’s shareholder proposal rule (Rule 14a-8) codifying the SEC’s historical interpretation of Rule 14a-8(i)(8) pursuant to which proxy access shareholder proposals are excludable.

Client Alert | November 28, 2007

SEC Seeks Comments on Disclosures of Business Activities in Cuba, Iran, North Korea, Sudan and Syria

The Securities and Exchange Commission (the “Commission”) recently issued a Concept Release on Mechanisms to Access Disclosures Relating to Business Activities in or with Countries Designated as State Sponsors of Terrorism (the “Concept Release”), available at http://www.sec.gov/rules/concept/2007/33-8860.pdf.The Concept Release seeks public comment by January 22, 2008 regarding various aspects of the Commission’s Congressional mandate to monitor issuers’ disclosures regarding their business activities in or with countries designated as State Sponsors of Terrorism (i.e., Cuba, Iran, North Korea, Sudan and Syria) and its proposed methods to facilitate access to such disclosures. Pursuant to a Congressional mandate, the Commission’s Office of Gl

Client Alert | November 27, 2007

Treasury Issues New Bank Secrecy Act Guidance for Casinos and Card Clubs

On November 14, 2007, for the first time in several years, the Department of the Treasury, Financial Crimes Enforcement Network ("FinCEN"), issued Bank Secrecy Act ("BSA") compliance guidance for casinos and card clubs, Frequently Asked Questions:  Casino Recordkeeping, Reporting, and Compliance Program Requirements (FIN-2007-G005).  The guidance, which is in the form of twenty-three questions and answers, addresses questions about what types of gaming establishments are subject to the BSA requirements and questions about compliance with the BSA requirements by casinos and card clubs, including currency transaction reporting (31 C.F.R.

Client Alert | November 26, 2007

SEC Adopts Changes to Rules 144 and 145; Exempts Certain Stock Options from SEC Registration Requirements; and Allows Foreign Private Issuers to Avoid U.S. GAAP Reconciliation Requirement by Filing IFRS Financial Statements

At its open meeting held on November 15, 2007, the Securities and Exchange Commission ("SEC") adopted several rule amendments that are designed to facilitate the capital raising process and to ease the burden of certain reporting requirements, particularly for smaller companies.  In particular, the SEC adopted several important changes to Rules 144 and 145 under the Securities Act of 1933, as amended (the "Securities Act"), and adopted a rule that exempts compensatory stock options from the registration requirements under Section 12(g) of the Securities Exchange Act of 1934 (the "Exchange Act").  The SEC's press release announcing these changes is available at http://www.sec.gov/news/press/2007/2007-233.htm.At yesterday's meeting, the SEC also adopte

Client Alert | November 16, 2007

Litigation Against Accountants and Lawyers: The Year of Living Dangerously

Jonathan C. Dickey is the author of "Litigation Against Accountants and Lawyers: The Year of Living Dangerously" [PDF] prepared for the West LegalWorks 17th Annual Litigation and Resolution of Complex Class Actions Workshop, November 1-2, 2007.

Client Alert | November 1, 2007

Offensive E-Discovery Depositions: Is There a Defense?

New York associates Farrah Pepper and Matthew Kahn are the authors of "Offensive E-Discovery Depositions: Is There a Defense?" [PDF] published in the November 1, 2007 issue of Digital Discovery & Evidence (BNA).

Client Alert | November 1, 2007

The Mixing of Banking and Commerce: A conference summary

Washington, D.C. partner C.F. Muckenfuss III was quoted in the article, "The Mixing of Banking and Commerce: A conference summary" [PDF] published in the November 2007 issue of The Federal Reserve Bank of Chicago's Chicago Fed Letter.

Client Alert | November 1, 2007

National Security Implications of Foreign Investment in U.S. Government Contractors

Gibson Dunn partners Joseph West and Judith Lee and Associates Christyne K. Brennan, Dave M. Wharwood, and Patrick F. Speice, Jr. are the authors of "National Security Implications of Foreign Investment in U.S.

Client Alert | October 31, 2007

Studying Schneider

Brussels Partner Peter Alexiadis & Associate Vassili Moussis, are authors of "Studying Schneider," [PDF] published in the October 2007 issue of the European Lawyer.

Client Alert | October 31, 2007

View from here: Countering corruption

Partners F. Joseph Warin and Robert C. Blume and Associate J. Taylor McConkie are the authors of "View from here: Countering corruption" published in the October 25, 2007 issue of Legal Week.

Client Alert | October 25, 2007

Labor Department Issues Final Qualified Default Investment Alternative Regulations

On October 23, the Labor Department issued final regulations setting forth the standards applicable to qualified default investment alternatives ("QDIAs").

Client Alert | October 24, 2007

IRS Extends Most Section 409A Transition Relief to December 31, 2008

On October 22, the IRS issued Notice 2007-86, which extends to December 31, 2008 most of the transition relief under Section 409A of the Internal Revenue Code.

Client Alert | October 23, 2007

IRS Releases Updated Qualified Plan Limitations for 2008

On October 18, the IRS released the inflation-adjusted limitations applicable to tax-qualified retirement plans for 2008.  The increases are pursuant to inflation adjustment factors included in the applicable sections of the Internal Revenue Code.  The limits are adjusted only in specified increments and, as a result, some of the key limits are unchanged from 2007.The key 2008 limits are as follows:   Limitation 2008 Limit 2007 Limit 402(g) Limit on Employee Elective Deferrals (Note:  This is relevant for "401(k)," "403(b)" and "457" plans.)$15,500 (unchanged)$15,500414(v) Limit on "Catch-Up Contributions" for Employees Age 50 and Older (Note:  This is relevant for "401(k)," "403(b)" and "457" pl

Client Alert | October 19, 2007

UK House of Lords Proclaims Fresh Start to the Interpretation of English Law-Governed Arbitration Agreements

The House of Lords, England's highest court, has placed English law firmly on the side of liberal, pro-arbitration construction of arbitration provisions, ending years of technical debate distinguishing English law from that of many commercial centers around the world.

Client Alert | October 19, 2007

From Pharmaceutical To Groundwater Contaminant: Perchlorate Gets A Raw Deal

Jeffrey D. Dintzer and Brett H. Oberst are the authors of "From Pharmaceutical To Groundwater Contaminant: Perchlorate Gets A Raw Deal" [PDF] published in Mealey's Emerging Toxic Torts, October 19, 2007.

Client Alert | October 19, 2007

UK Employment and Labour Law — Quarterly Executive Summary (October 2007)

Welcome to the third Quarterly Executive Summary of 2007, in which we highlight key developments in UK Employment and Labour Law over the past three months. A headline summary of cases and developments is provided below.

Client Alert | October 17, 2007

The Sarbanes-Oxley Act and Foreign Private Issuers

New York Partner Kevin Kelley is the author of "The Sarbanes-Oxley Act and Foreign Private Issuers," [PDF] Chapter 7 of City & Financial's  U.S.

Client Alert | October 17, 2007

Changes to English Company Law

Companies law in England and Wales is undergoing reform and modernisation by way of the phased implementation of the new Companies Act 2006. Various parts of the 2006 Act became effective on 1 October 2007.  This alert summarises the main changes in force from that date, drawing on separate alerts on individual topics.

Client Alert | October 16, 2007

New Legislation Increases Penalties under the International Emergency Economic Powers Act

The President signed legislation into law today that will dramatically increase the maximum civil penalties under the International Emergency Economic Powers Act ("IEEPA") from $50,000 to $250,000 per violation, or twice the amount of the transaction, whichever is greater.

Client Alert | October 16, 2007