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13 ALI-ABA Course Materials J. [i] (1988-1989)

handle is hein.ali/bucomatj0013 and id is 1 raw text is: ALI-ABA
COURSE
MATERIALS
JOURNAL

VOLUME 13
AUGUST 1988
NO. 1

C  0N  TE  NT

An Overview of the New
Securities Regulation D
sets forth the requirements - many of them recently changed by the
SEC - that issuers must meet if they want to avoid registration of their
securities under the Securities Act of 1933.
AUTHOR: Stephen J. Weiss is a partner in the Washington, D.C., law firm of Arent, Fox,
Kintner, Plotkin & Kahn, as well as a member of the Executive Council of the
Securities Law Committee of the Federal Bar Association.
SOURCE:      Prepared for the ALI-ABA Course of Study on Regulation D Offerings, Private Placements and Other
Exempt Offerings, March 17-19, 1988.
Voluntary and
Involuntary Cash Outs
details the effect of the Retirement Equity Act and the Tax Reform Act of
1986 on pension plan cash outs, which face different tax treatment de-
pending on whether they are characterized as voluntary or involuntary.
AUTHORS: A partner in the Los Angeles, California, law firm of Jones, Day, Reavis & Pogue,
Ronald S. Rizzo is the Chair Elect of the Committee on Employee Benefits of the
ABA's Section of Taxation.
Douglas R. McClintock and Robert P. Hardy are associates with the Jones
firm.
SOURCE:      Prepared for the ALI-ABA Course of Study on Pension, Profit-Sharing, and Other Deferred Compen-
sation Plans, March 23-25, 1988. *
Troubled Real Estate and
Lender Liability
illustrates how a lender can minimize its potential common law and stat-
utory liability to the borrower and third parties when the loan appears
headed for default.
AUTHOR: William G. Murray, Jr., a partner in the San Francisco, California, law firm of
*These materials from the ALI-ABA Courses of Study indicated were reviewed and updated or
confirmed as current by their authors prior to publication in this issue of the ALI-ABA Course
Materials Journal.

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