4 articles in this issue
Martin A. Goldberg, Robert E. Wnek, Gregory J. Russo, Cynthia Kruth
Internal Revenue Code (the Code) 409A creates special rules for nonqualified deferred compensation plans, including discounted stock options, severance arrangement, and even some expense reimbursement arrangements. The primary themes of Section 409A are r... see more
Acie S. Forrer, Donald A. Forrer
The United States financial crisis, starting with the credit boom of 2007 and ending with the failure of Lehman Brothers in September 2008, has led to a loss of confidence in the United States financial system. The Financial Crisis Inquiry Commission indi... see more
Mary Fischer, Treba Marsh, Esther Bunn
Recently insolvent municipalities have declared bankruptcy when they are unable to meet their bond debt or pay their outstanding liability obligations. This analysis looks at the fiscal health of Texas municipalities who have issued debt in the past two y... see more
Elias G. Rizkallah, Heather Miller
Motivated by profits and their growing power in the marketplace, retailers have been expanding their private-label brands to include more categories of consumer products and differentiation on quality to reach different consumer segments. This global phen... see more