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Articles by Douglas D. Paul
SEC Proposal to Ax Pay-to-Play Rule Leaves Many Risks Untouched Original
The Securities and Exchange Commission wants to get out of the business of policing political donations from investment advisers. But advisers that treat the SEC's new proposa l as a green light may find that their pay-to-play risk hasn't gone anywhere. Last month, the SEC proposed rescinding Rule 206(4)-5 under the Investment Advisers Act of 1940 in its entirety, along with the related recordkeeping requirements in Rule 204-2.
Douglas Paul and Alyaa Chace Examine the SEC's Return to Enforcement Fundamentals Under Director Woodcock in Law360
Akerman Litigation Practice Group Partner Douglas B. Paul and Associate Alyaa Chace contributed "Assessing The Early Days Of Woodcock's SEC Tenure" to Law360, examining how the SEC's Division of Enforcement has evolved in the months since David Woodcock took over as its director in May 2026.
Assessing The Early Days Of Woodcock's SEC Tenure
By Douglas Paul and Alyaa Chace ( September 10, 2026, 4:51 PM EDT) -- In the four months since David Woodcock took over the U.S. Securities and Exchange Commission's Division of Enforcement, the division has settled into a posture its leaders summarize as a return to fundamentals.... Law360 is on it, so you are, too. A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence.
SEC Releases 2026 Examination Priorities: Key Implications for Private Fund Advisers | JD Supra
Summary Exam focus remains anchored in longstanding concerns: fiduciary duties, conflicts of interest, valuation, fees and expenses, operational resiliency, and disclosures and filing obligations, despite greater transparency and more consistent engagement with registrants.
Slack Decision Adds Urgency For Finalized SPAC Rules
By Douglas Paul, Ildefonso Mas and Craig Coben (July 7, 2023, 5:42 PM EDT) -- On June 1, the U.S. Supreme Court in Slack Technologies LLC v. Fiyyaz Pirani clarified liability exposure under Section 11 of the Securities Act involving direct listings, but may have created new uncertainty around issuer liability for business combinations involving special-purpose acquisition companies.... Stay ahead of the curve In the legal profession, information is the key to success.
High Court Decision Casts Doubt On FTC, SEC Proceedings
By Douglas Paul and Ildefonso Mas (May 2, 2023, 4:58 PM EDT) -- A recent decision by the U.S. Supreme Court calls into question the constitutionality of federal agency enforcement actions against private individuals and companies brought before an administrative law judge who is appointed by that same government agency.... Stay ahead of the curve In the legal profession, information is the key to success. You have to know what's happening with clients, competitors, practice areas, and industries.
DOJ Indicts CEO for Allegedly Using Trading Plans to Commit Insider Trading | JD Supra
Critics have repeatedly alleged that executives routinely take advantage of the many loopholes that exist regarding Rule 10b5-1 trading plans to engage in improper conduct. These criticisms finally seem to have been heard by both the Department of Justice (DOJ) and the Securities and Exchange Commission (SEC).
SPAC Mergers in the SEC’s Crosshairs? Recent Enforcement Activity Highlights Increased SPAC Merger Risk | JD Supra
The past few weeks have seen a turn of events for companies involved with Special Purpose Acquisition Company (SPAC) vehicles. First, the Securities and Exchange Commission (SEC) announced civil administrative charges against a SPAC, the SPAC sponsor and the CEO of the SPAC, as well as the proposed merger target and the former CEO of the target. Second, the SEC and Department of Justice (DOJ) are investigating Lordstown Motors Corp. and the SPAC merger with DiamondPeak Holdings Corp.
Standard Costing and ABC: A Coexistence
The management accounting community hasn’t yet seen a détente between the acolytes of traditional standard costing and those of activity-based costing (ABC). The standard cost loyalists have considered ABC to be complex, expensive, and impractical, while ABC enthusiasts have considered standard costing to be an oversimplification that distorts the truth with inaccurate and hidden costs.
INSIGHT: How Executives Can Avoid Prosecution in an Economic Downturn
When a recession hits, prosecutors and others will look to blame executives. Akerman LLP attorneys offer suggestions to help executives avoid becoming victims in the next wave of white collar prosecutions. Executives prepare for the worst when running companies, but they often donât prepare for the worst case scenario in their own professional lives.
INSIGHT: How Executives Can Avoid Prosecution in an Economic Downturn
When a recession hits, prosecutors and others will look to blame executives. Akerman LLP attorneys offer suggestions to help executives avoid becoming victims in the next wave of white collar prosecutions. Executives prepare for the worst when running companies, but they often don’t prepare for the worst case scenario in their own professional lives.
INSIGHT: SECâs 2019 Enforcement Report Suggests Rise in Accounting Fraud Investigations in 2020
The SECâs fiscal 2019 Division of Enforcement report leaves clues on where the agency may be headed in 2020. Akerman attorneys take a close look at the report and predict a rise in SEC accounting fraud investigations, particularly if the economy deteriorates. In its annual report, the Securities and Exchange Commissionâs Division of Enforcement described its enforcement efforts over the last fiscal year, but also provided helpful clues about where the SECâs enforcement regime may be headed.
INSIGHT: SEC’s 2019 Enforcement Report Suggests Rise in Accounting Fraud Investigations in 2020
The SEC’s fiscal 2019 Division of Enforcement report leaves clues on where the agency may be headed in 2020. Akerman attorneys take a close look at the report and predict a rise in SEC accounting fraud investigations, particularly if the economy deteriorates. In its annual report, the Securities and Exchange Commission’s Division of Enforcement described its enforcement efforts over the last fiscal year, but also provided helpful clues about where the SEC’s enforcement regime may be headed.
INSIGHT: SECâs 2019 Enforcement Report Suggests Rise in Accounting Fraud Investigations in 2020
The SECâs fiscal 2019 Division of Enforcement report leaves clues on where the agency may be headed in 2020. Akerman attorneys take a close look at the report and predict a rise in SEC accounting fraud investigations, particularly if the economy deteriorates. In its annual report, the Securities and Exchange Commissionâs Division of Enforcement described its enforcement efforts over the last fiscal year, but also provided helpful clues about where the SECâs enforcement regime may be headed.
INSIGHT: Judgeâs Concerns Over DOJ âOutsourcingâ Investigations Could Bring Changes
An influential New York federal judge recently wrote she was deeply troubled by the âroutine outsourcingâ of investigations by the Department of Justice to companies under investigation. In United States v. Connolly, U.S. District Judge Colleen McMahon, the chief judge in the Southern District of New York, examined whether DOJâs coordination with an international bank led to a constitutional violation when the DOJ later indicted two of the bankâs employees.
DOJ’s New Compliance Program Guidance Creates A New Dilemma For Companies | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
Supreme Court Limits SEC Disgorgement Orders to a Five-Year Statute of Limitations
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TIME-DRIVEN OR DRIVER RATE-BASED ABC?
To discuss the merits, we need a starting point to establish clarification. It’s an incorrect simplification to refer to Time-Driven ABC (TDABC) as the “pull” basis and its predecessor, the conventional Driver Rate-Based ABC (DRBABC), as the “push” approach. The decisions to use the push vs. pull or Time-Driven vs. Driver Rate-Based method are independent of each other, so their merits should be evaluated independently.
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