Lanier Saperstein and Geoffrey Sant of Dorsey & Whitney write that most federal district courts have held that the Court of Appeals' 2009 decision in 'Koehler' abrogated the separate entity rule, at ...

In an opinion of two factually similar cases, Akamai Technologies v. Limelight Networks and McKesson Technologies v. Epic Systems, consolidated as 692 F.3d 1301 (Fed. Cir. 2012), a split 6-5 U.S.

Accounting regulators are giving companies more time to provide comprehensive financial reporting of certain off-balance-sheet entities, such as those once used by Enron Corp. The Financial Accounting ...

Washington (Aug. 16, 2004) -- The Treasury Department has issued temporary and proposed regulations regarding the proper classification for federal tax purposes of business entities organized in ...