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28 ALI-ABA Bus. L. Course Materials J. [i] (2004)

handle is hein.ali/bucomatj0028 and id is 1 raw text is: ALI-ABA
BUSINESS LAW
course materials jo'urrnal
VOLUME 28         FEBRUARY 2004      NO. 1

The Year Of The Whistleblower: A Primer On
The Anti-Retaliation Provisions Of Sarbanes-Oxley
Fred W. Alvarez and Michael J. Nader                          5
In response to a series of large corporate accounting scandals, Congress
passed the Sarbanes-Oxley Act. The Act includes new whistleblower
protection laws that expose corporate and individual violators to sub-
stantial civil and criminal liability.
Updated from the ALI-ABA Course of Study Employment and Labor
Relations Law for the Corporate Counsel and the General Practitioner,
April 10-12, 2003.
Auditor Liability For Securities Fraud
After The PSLRA And Sarbanes-Oxley
Edward P. Leibensperger and Lauren M. Papenhausen            15
Notorious accounting scandals at major companies have focused atten-
tion on outside auditors in an unprecedented way. Meanwhile, the
Private Securities Litigation Reform Act of 1995 continues to generate
much judicial interpretation. Auditors must now face major changes in
the regulatory landscape wrought by Sarbanes-Oxley as well as a
charged environment in which the Securities and Exchange Commission
and others increasingly view independent auditors as prime targets.
Updated from the AU-ABA Course of Study Securities Litigation: Plan-
ning and Strategies, May 8-9, 2002.
Vesting, Participation, And Coverage
Victories For The Little Guy (Part 1)
T. David Cowart                                              41
Vested, forfeiture, break in service, ratio percentage test: all
are strange, unfamiliar concepts, yet each lies at the heart of ERISA's
remedial purpose. This outline strives to make these concepts a little
less foreign as well as explain why these odd-sounding concepts are
so important to participants.
Updated from the ALI-ABA Course of Study Basic Law of Pensions, Wel-
fare Plans, and Deferred Compensation, June 30-July 4, 2003.

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The ALI-ABA Business Law Course Materials Journal (ISSN: 0145-6342) is published bimonthly by The American Law Institute-American Bar Association Committee on
Continuing Professional Education. Publication office: 4025 Chestnut Street, Philadelphia, PA 19104-3099. Editorial telephone--(215) 243-1604; circulation telephone--(215)
243-1644. Subscription rate: $45 per year. A single issue is $10, plus $.96 for postage and handling. Periodicals postage is paid at Philadelphia, PA and at an additional mailing
office. POSTMASTER: Send address changes to ALI-ABA Business Law Course Materials Journal, 4025 Chestnut Street, Philadelphia, PA 19104-3099.
Visit ALI-ABA's Home Page on the World Wide Web at http://www.ali-aba.org. Need to find out what we've published on important topics in past issues of our magazines?
Check out our articles database at www.ali-aba.org/aliaba/sarticles.htm
The object of the ALI-ABA Business Law Course Materials Journal is to publish materials useful to lawyers. All views or conclusions are those of the authors and not of the
Editorial Staff or the sponsors of the Journal.
Copyright Q 2004 by The American Law Institute.

ALI-ABA Business Law
Course Materials Journal:
Mark T. Carroll, Editor;
Philip M. Manley, Assistant Editor;
Herb Powell, Art Director;
Joseph Mendicino, Circulation Manager;
Kathleen H. Lawner, Advertising Director
The American Law Institute-
American Bar Association
Committee on Continuing
Professional Education
Dennis W. Archer, Chair
Michael Traynor, Vice Chair
Edward R. Becker - Tom Bolt
Bennett Boskey * Paul J. Bschorr
Michael E. Flowers * Robert J. Grey, Jr.
Phoebe A. Haddon * D. Brock Homby
Lynn A. Howell • Theodore A. Kolb
Lance Liebman *Timothy M. Lupinacci
Terence E MacCarthy * Roderick B. Mathews
Susan R. Martyn - John H. Morrison
James R. Myers • Peter J. Neeson
Joseph J. Ortego * Pamela D. Perdue
Sherwin P. Simmons o Win. Reece Smith, Jr.
H. Thomas Wells, Jr. 9 Mervin M. Wilf
Richard E. Carter, Executive Director

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