Insights

The trend of including director-specific limits on the size of annual equity awards to non-employee directors under long-term incentive plans (“LTIPs”) continues to pick up steam, as evidenced by our survey of LTIPs filed this proxy season for shareholder approval....

Since 2015, three cases have gradually been making their way through the English appeal courts: Lungowe v Vedanta Resources Plc ; [1] Okpabi v Royal Dutch Shell ; [2] and AAA & Ors v Unilever . [3] To quote the...

Cyber criminals have targeted state and local governmental entities at an alarming rate. The threat and scale of cyber-attacks is unprecedented. Bracewell lawyers Phil Bezanson , Ed Fierro and David Springer will host a webinar to highlight the risks that...

The United Arab Emirates ("UAE") has recently released a draft of its highly anticipated product safety law (the "Law"), set to come into force in July 2019. This is the first time the UAE has enacted bespoke legislation specifically addressing...

Copyright, Fortnite and the Ability to Protect How You Shake Your Groove Thing As originally published in The Intellectual Property Strategist The Supreme Court just crashed the copyright world’s latest dance party—stepping on the toes of a soiree of copyright...

In the international upstream oil and gas exploration and production industry, joint operating agreements (“JOAs”) are the key agreements which govern the terms upon which oil and gas companies regulate their upstream joint ventures. JOAs often provide for sharing costs...

After months of waiting, the IRS and the Treasury Department have released a second set of proposed regulations (the “ Second Tranche ”) relating to the opportunity zone provisions enacted as part of the Tax Cuts and Jobs Act of...

Section 162(f) of the Internal Revenue Code of 1986 (the Code), as amended by the Tax Cuts and Jobs Act (the TCJA), limits the federal income tax deductibility of certain payments made to a government or governmental entity, including certain...

In our recent article on spin-offs (click here ), we discussed an announcement made by the Internal Revenue Service (IRS) signaling a change in the application of the active trade or business (ATB) requirement under Section 355 of the Internal...

To the relief of oil and gas producers, the Texas Supreme Court ruled on March 1, 2019, in Burlington Resources Oil & Gas Company, L.P. v. Texas Crude Energy, LLC (No. 17-0266), that post-production costs were rightfully deducted when calculating...

Many employers, especially those operating in a number of different states, are troubled with how to effectively cope with new and widely varying state marijuana laws. Not only are the state laws that authorize medical or recreational marijuana use proliferating,...

Environmental professionals and attorneys are in constant contact with state and federal regulators, in a variety of contexts – regulatory advocacy, permitting, responding to investigations, and enforcement defense. Join representatives of Bracewell’s Environmental Strategies and Policy Resolution Groups for a...

On March 27, 2019, the Supreme Court of the United States issued its decision in Lorenzo v. Securities and Exchange Commission , 587 U.S. ___ (2019) curtailing any meaningful distinction between liability of a statement maker and a statement’s messenger...