BY: Harrison Fregeau, RBFL Editor When the pandemic caused by the novel coronavirus (“COVID-19”) struck the United States in March of 2020, many workers, particularly white-collar office workers, began to work from home. This movement to a work-from-home environment produced interesting state tax consequences for those whose homes were in different states than their workplace […]
BY: Zachary Trombly, RBFL Student Editor It’s been just over two years since the first outbreak of COVID-19 in the United States. Since early 2020, many small businesses who were crippled by mandated lockdowns and other COVID-related restrictions are still fighting to stay afloat while some have been forced to close their doors due to […]
BY: Joshua Stein, RBFL Student Editor Since the internet boom in the early 2000’s, cybersecurity risks have developed into significant threats to investors, markets, and the economy in general. This article explores the possible changes to regulations regarding cybersecurity and their effects on the public sector. The article largely focuses on SEC guidance surrounding cybersecurity […]
BY: Michael J. Pioso, Student Editor In early 2021, the stock market was on fire. An army of retail investors, people like you and me, had seemingly taken over. Most of these retail investors placed their trades through Robinhood, an application-based online brokerage. How did Robinhood attract 18 million active users and nearly $80 billion […]
BY: Angel Rodriguez, RBFL Student Editor Cryptocurrency has become more mainstream as Russians and Ukrainians turned to Bitcoin and other alternative cryptocurrencies in response to limitations imposed by financial institutions amidst the ongoing war. [1] While there are clear benefits for using crypto, there are still lingering fraud concerns due to a lack of adequate […]
BY: Tim Kolankowski, RBFL Student Editor On August 26, 2021, the SEC’s Investor Advisory Committee published recommendations that call for the Commission to implement enhanced disclosure requirements for special purpose acquisition companies, otherwise known as “SPACs.” SPACs are shell companies that accumulate capital during an initial public offering with the intention of using that capital to acquire a private […]
By: Dalton Battin, RBFL Student Editor For years, a majority of courts have followed the “make-whole” subrogation approach between the competing interests of health insurers and insureds in settlements with third-party tortfeasors. However, this approach is not equitable and allows for inadequate policy limits on other forms of insurance. Now, you may be asking what […]
by Michael Waalkes, RBFL Student Editor Altera Corp. v. Commissioneris a challenge to the validity of 26 C.F.R. § 1.482-7A(d)(2), which is a part of the framework governing cost-sharing arrangements (CSAs), a tax reduction technique often used by multinational companies. In a CSA, an American parent company and its foreign subsidiary reach an agreement […]
by Joseph Baron, RBFL Student Editor The seed for my note topic was planted before I even knew I wanted to be a lawyer. I studied film as an undergrad and went out into the world with the hopes of one day directing an Oscar award-winning masterpiece. With no industry contacts I had to […]
by Zhiyao Li, RBFL Student Editor In August 2019, Capital One announced that a hacker had illegally accessed and obtained one-hundred million Capital One credit card users and applicants’ personal information in the United States. The compromised personal information included customer names, addresses, phone numbers, email addresses, dates of birth, credit scores, payment history, […]