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Reporting Earnings -- A New Model ( March 2003 )
After March 28, 2003, public companies reporting earnings must comply with new rules adopted by the SEC as part of its implementation of the Sarbanes-Oxley Act of 2002. These include new Item 12 of Form 8-K, which governs earnings announcements, and new Regulation G, which imposes conditions on the public disclosure of non-GAAP financial measures. -
Foreign Investment in U.S. Defense and National Security Contractors ( May 2002 )
Even before the September 11 attacks on the World Trade Center and the Pentagon, foreign acquisitions and investments in the United States faced a number of legal obstacles, particularly when the transaction implicated the U.S. national security. Since September 11, investors should expect increased U.S. Government scrutiny of foreign acquisitions, and heightened concern over the treatment of classified and export-controlled information. -
Can a Software Agreement be a Security Under Oregon Law? ( June 1999 )
Hypothetical XYZ Software Company, ("XYZ") an Oregon corporation, sells its "Solve-it-All" sof. -
Physician Networks and IPAs -- Are you Selling Securities? ( June 1997 )
If you are considering forming a network or independent practice association ("IPA") and issuing stock or limited p. -
Securities Laws and Raising Capital ( July 1996 )
Principal stockholders of closely held corporations need to understand basic securities law concepts when.
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