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Multinational Asset Management Firms & ESG Disclosure Management
Full text linkIn recent years, the United States, European Union, and United Kingdom have introduced “Environmental, Social, and Governance” disclosure regulations. Multinational Asset Management Firms must now navigate the evolving and varied disclosure and labeling requirements they are subjected to across multiple jurisdictions. This Article provides a brief history of ESG disclosure regulation and provides a summary of the enacted and proposed regulations and identifies the biggest points of contention between the regulations and provides suggestions for a more comprehensive standardized regulatory framework
Early Childhood Educators’ Perceptions of Changes in Student Executive Function Skills and Challenging Behaviors Post-COVID-19
Full text linkThe COVID-19 pandemic greatly impacted children’s lives in a number of ways, including their educational and social lives. Many children had to switch to online learning platforms or follow social distancing rules. There is a lack of research exploring the lasting impact that the isolation period left on young children, specifically those in early childhood (3-7 years old). The purpose of this study was to explore if teachers perceived changes in student executive function skills and challenging behaviors after the pandemic. In addition, play-based learning has been shown to improve executive function and behavioral outcomes, and this study also attempted to assess whether there was an increase in the implementation of a play-based teaching strategy based on the changes in executive function and behavioral challenges experienced by teachers post-COVID-19. Participants were 57 early childhood educators from diverse backgrounds, who completed a survey. The results of the study found that teachers did in fact witness changes in executive function skills, as well as an increase in behavioral issues in the classroom. Some of the changes have resulted in higher usage of play-based learning. These results have implications for practice and future research
The Internal Revenue Code\u27s Section 351 Implied Deferred Tax Liability Problem
Full text linkMost people take for granted that the fair market value of property exchanged for other property is of equal value. However, in the case of transfers of appreciated property to a corporation in a transaction qualifying for non-recognition under Section 351, the creation of a second unrealized gain in the hands of the transferee corporation—and thus a newly created implied deferred tax liability on such gain when later realized—reduces the value of the stock issued to the shareholder. Despite this, in Section 351 settings academics, textbook and casebook writers, the Treasury, and the courts take a standard approach of equating the value of the transferred-in property and the transferee stock is- sued in return.
The failure to factor in the IDTL leads to an overstated amount re- alized—and thus realized gain—for transferors in Section 351 settings. The IDTL is of no immediate effect for transferor shareholders and transferee corporations under Section 351(a), which provides for non- recognition of the realized gain. However, it is of immediate effect if boot is also involved, as Section 351(b) requires recognition (i.e., taxa- tion) of the lesser of the boot received or the realized gain. This Article argues that the transferor’s amount realized—and thus realized gain, and thus recognized gain—should be reduced to reflect the IDTL.
This Article supports its argument with analogies to GAAP’s ac- counting guidance on formal deferred tax liabilities, empirical research on the effect of taxes—including deferred taxes—on stock value, and published advice recommending shareholders in a Section 351 setting factor IDTL when negotiating share allocations. Furthermore, the standard approach of value equivalency in Section 351 settings is especially inapt in light of the many estate and gift tax court decisions—after the legislative demise in 1986 of General Utilities—that now allow discounts for the lurking IDTL when determining the value of closely held corporations.
This Article also shows how the Treasury erred in 2006 when it changed the Section 1.351-3 regulations that have long required the parties to Section 351 transactions to file statements about values and basis in the transfers. First, the 2006 change requires the transferee to disclose the value of property received by the transferee, as opposed to the pre-2006 requirement to disclose the value of stock issued by the transferee. Second, information required in the 2006 change is arguably inconsistent with Revenue Procedure 83-59, which directs taxpayers seeking a private letter ruling related to Section 351 to represent that the transferor will receive stock approximately equal in value to the property transferred into the transferee. Furthermore, the presence of the IDTL means that it will be difficult for parties to make the “value for value” representation required in their PLR requests.
This Article offers advice to parties in a Section 351 transaction. It also proposes amendments to the 1.351-1 and -3 regulations
Samuel Alito\u27s Dobbs Opinion and the Resurrection of Second-Class Citizenship
Full text linkThis article examines Justice Samuel Alito’s opinion in the landmark Dobbs v. Jackson Women’s Health Organization case, analyzing its implications for women’s rights and reproductive freedom in the United States. By contextualizing Alito’s arguments within a historical framework, the piece argues that his decision represents a significant regression in civil rights, effectively resurrecting a form of second-class citizenship for women. The analysis delves into the legal reasoning employed, the socio-political ramifications of the ruling, and the broader implications for gender equality. Ultimately, the article calls for a critical reevaluation of judicial interpretations that prioritize certain rights over others, highlighting the need for a robust defense of reproductive autonomy in an increasingly polarized legal landscape
Climate Change, Democracy, and the Major Questions Doctrine
Full text linkThis brief Essay progresses in four parts. I will first argue that climate change is impacting the Court’s decisionmaking. Next, I will show that the significance of climate change as a modern political issue has caused the Court to downplay the statutory arrangement Congress created in the Clean Air Act. Third, I will suggest that the Court is not genuinely failing to appreciate the design of the Clean Air Act. Instead, the Court is aware of that design and feels the design goes beyond a constitutionally acceptable delegation of legislative power. Confronting the Nondelegation Doctrine head-on, however, would force the Court to take a position at odds with much of its own rhetoric championing Congress’s majoritarian power. I will close by asserting that the Court’s implicit conclusions may be valid: majoritarianism is not inviolable. If the Court wants to articulate that position, however, it must do so deliberately and expressly because the Court’s democratic clout comes from deliberate expression of ideas. Unfortunately, in West Virginia, the Court has taken on more authority, at the expense of Congress, without reasoning through the implications. The nonmajoritarian grounds for that shift have a basis in democratic thought, but only so long as the Court is sufficiently transparent. Moreover, the nonmajoritarian basis tends to support administrative governance with which the Court has recently expressed so much existential concern on majoritarian grounds
No Book Without the Book: An in Depth Understanding of Book Based Adaptations for the Broadway Stage.
No full textWhy Not More Seats? Increasing the House of Representative\u27s Size Using the Least Populous State Solution
Full text linkRepresentative democracy is for the people, by the people. But what happens when the connection between the people’s representative and their constituents erodes over time due to increased population and district size? The United States House of Representatives’ membership has been capped at 435 for almost 100 years leading to an increase in the average district size from 280,875 in 1930 to 761,169 in 2020. House membership and constituents represented by each member is out of balance, causing a decrease in representative democracy, large over and underrepresented district disparities, and feelings of disenfranchisement by citizens. Therefore, this paper premises that House membership should be increased using a new method, the Least Populous State Solution (“LPSS”), which increases House membership with population growth but pegs the ideal district size to the least populous state’s population. LPSS was developed by analyzing other representative democracies, examining Supreme Court precedent, and studying other solutions to growing House membership as detailed in this paper. LPSS requires that interstate Congressional districts are with 10% of the population of the ideal district size (with some exceptions), which is in line with Supreme Court precedent related to intrastate district population size and other near peer democracies. A detailed application and anal- ysis of the LPSS is described in this paper and shows that both political parties stand to benefit from increasing the House size under LPSS
Dobbs and Sterilization Decision-Making: Understanding the Coercive Spillover Effects in Reproductive Choice
Full text linkThe Supreme Court majority in Dobbs v. Jackson Women’s Health Organization argued their decision would have limited impact beyond abortion rights. This Article examines how Dobbs and subsequent state abortion restrictions are likely to increase women’s reliance on permanent sterilization procedures, particularly among already marginalized populations. Drawing on emerging data and historical context, I argue that some post-Dobbs sterilizations should be understood as effectively coerced by state policies, implicating reproductive justice concerns and potentially undermining fundamental rights established in Skinner v. Oklahoma. Then, I demonstrate how interdisciplinary bioethics frameworks and methodologies can help courts better understand the full implications of decisions limiting reproductive autonomy. I conclude this Article by proposing enhanced data driven approaches to document spillover effects, and recommend greater integration of bioethics principles into reproductive rights litigation strategies
EXAMINING DISSOCIATIVE EXPERIENCES AND FLOW STATES AMONG COLLEGIATE STUDENT-ATHLETES: IMPLICATIONS FOR MENTAL HEALTH, WELL-BEING, AND RISK-TAKING
Full text linkNotwithstanding significant privilege and benefits, research suggests that collegiate student-athletes experience higher rates of mental exhaustion, depression, anxiety, and risk-taking behaviors compared to non-athletic peers. Student-athletes have been found to compartmentalize and manage academic and athletic responsibilities by engaging in a variety of behaviors and cognitive strategies, including dissociation and flow. However, there has been relatively little research on the nature of the relationship between dissociation and flow and its impact among student-athletes. Therefore, the primary aim of this study was to examine the effects of dissociative experiences and flow states on mental health, well-being, and risk-taking behaviors among collegiate student-athletes. Additionally, it sought to examine the mediating effects of self-control on both primary variables. In a sample of 235 NCAA collegiate student-athletes, dissociative experiences showed a small but significant negative relationship with tendency to experience flow states, with both variables demonstrating distinct effects. Dissociation was positively correlated with risk-taking behaviors and negatively correlated with self-control and well-being, whereas flow states were positively correlated with well-being and negatively correlated with risk-taking behaviors. Additionally, self-control was negatively correlated with risk-taking behaviors, and was found to be a partial mediator between dissociation and risk-taking behaviors. These findings have important implications for future research on dissociation among collegiate student-athletes, as well as for counselors working with this specialized population. Keywords: student-athletes, dissociation, flow, well-being, risk-takin