When the IRS Prefers Not to: Why Disparate Regulatory Approaches to Similar Derivative Transactions Hurts Tax Law
Download PDF Leon Dalezman and Philip Lenertz† This Article examines decisions made by the Internal Revenue...
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Trading in Substitute Securities: Liability Under Rule 10b-5
Download PDF Cody Donald† I. Introduction A trade in a substitute security...
Stuck with Steckman: Why Item 303 Cannot be a Surrogate for Section 11
Download PDF Aaron Jedidiah Benjamin† Item 303 of SEC Regulation S-K requires companies to disclose “known...
Age Before Equity? Federal Regulatory Agency Disgorgement Actions and the Statute of Limitations
Download PDF Michael Columbo and Allison Davis† I. Introduction At what point may...
A Federal Fiduciary Standard Under the Investment Advisers Act of 1940: A Refinement for the Protection of Private Funds
Download PDF Tyler Kirk† Introductory Note The appropriate role of the fiduciary standard in the financial...
Bitcoin and Virtual Currencies: Welcome to Your Regulator
Download PDF Matthew Kluchenek† I. Introduction Among all the U.S. regulators...
It Ain’t Broke: The Case For Continued SEC Regulation of P2P Lending
Download PDF Benjamin Lo† Introductory Note In 2008, the Securities and Exchange Commission made waves by...
Memorandum to the Compliance Counsel, United States Department of Justice
Download PDF Jonathan J. Rusch† Introductory Note Since 1977, with the enactment of the Foreign Corrupt...
King Henry II and the Global Financial Crisis
Download PDF James W. Giddens† I. Introduction “Will no one rid me of this turbulent...
The Role of Section 20(b) in Securities Litigation
Download PDF William D. Roth* I. Introduction In May 2014, Securities Exchange Commission (SEC)...
The Swaps Pushout Rule: Much Ado About the Wrong Thing?
Download PDF John Crawford* and Tim Karpoff** A notably bitter battle over financial reform in the wake of the...
www.PayDayLoans.gov: A Solution for Restoring Price-Competition to Short-Term Credit Loans
Download PDF Eric J. Chang† I. Introduction Disclosure has been the primary mechanism for...
