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Volume 5 Number 1 Winter
TAX PLANNING Eileen M Dranginis
ERISA LIABILITY Jay A Jupiter
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2d Cir 5th Cir accredited investor agreement alleged amended analysis apply assets benefits Burks business judgment rule buyer CCH Fed cert Circuit claim contract Corp Corporation Law cost decision deduction defendant Delaware Delaware Supreme Court derivative suit determine directors dismissal distribution district court division effect employer entity ERISA escalation Exchange Act FASB federal fiduciary filed force majeure impracticability income interest Investment Company investor issue issuer legislative liability limited litigation Maldonado ment merger note 1 supra obligor opinion option parties payments PBGC pension plan percent performance plaintiff plant closing prior proposed purchase question registration regulation restrictions risk Schwinn Section Section 10(b Securities Act securities laws sell seller shareholders shares Sherman Act statement statute subsequent remedial measures subsidiary substantially Supp Supreme Court Sylvania tender offer terminate tion trading transaction U.S. Supreme Court underwriters violation Zapata