Corporate Accountability Report Index-Summary

LEGISLATION, FEDERAL

– Ed. Note: This heading covers bills with assigned numbers. For information on measures not yet assigned numbers, see specific subject headings.
– House

– – Hill Watch Status of significant bills, chart, 390; 1004
– – HR 3269, Corporate and Financial Institution Act of 2009, in Senate Banking Committee, 92
– – HR 3995, Financial Crisis of 2008 Criminal Investigation and Protection Act of 2009, supported by Am. for Fin. Reform, 333
– – HR 4173, Wall Street Reform and Consumer Protection Act, Dodd bill compared, 264; Senate bill alignment getting closer, 298; whistleblower protections expanded, 376; SEC IG Kotz opposes making IGs presidential appointments, 495; comparison with S 3217, 538; White House, House leadership will be involved in conference negotiations, 570; accounting and auditing differences minimal, 600; executive compensation reforms approved by conferees, 614; SEC self-funding provision, securities attorneys support, 621; groups urge Congress to drop SOX §404 exemption for small firms, 628; proxy access, executive compensation regulation, are sticking points, 650; Dodd proxy access threshold angers advocates, 650; say-on-pay, proxy access included in conference report, 674; panelists concerned about provisions, 676; SEC whistleblower program created, enforcement authority expanded, 678; House passes final version, 707; Senate passes, 730; Obama signs, 760; further action, see WALL STREET REFORM AND CONSUMER PROTECTION ACT
– – HR 4426, Taxing bonuses of TARP recipients, introduced, 62
– – HR 4749, Stand by Every Ad Act, increasing political activity disclosure, introduced, 265
– – HR 4790, Shareholder Protection Act, committee vote delayed, 792; committee passes, 822
– – HR 5042, Liability for Aiding and Abetting Securities Violations Act, introduced, 438
– – HR 5823, U.S. Covered Bonds Act, committee approves, 792
– – HR 5948, Repealing SEC confidentiality provision in Dodd-Frank, introduced, 818
– – HR 5970, SEC Transparency Act, introduced, 818
– – HR 6086, FOIA exemptions in Wall Street Reform law stricken, introduced, 878

– Senate

– – S 3049, Corporate Executive Accountability Act, introduced, 216
– – S 3217, Restoring American Financial Stability Act, numbered, 437; corporate flexibility reduced, says Comm'r Paredes, 439; amendments introduced, 458; amendments taxing excessive bonuses from TARP firms not offered, 494; Brown amendment, groups warn against legislating accounting standards, 502; Leahy amendment allows access to whistleblower disclosures, 516; bill passes Senate, comparison with HR 4173, 538; White House, House leadership will be involved in conference negotiations, 570; accounting and auditing differences minimal, 600; further action, see LEGISLATION, FEDERAL, HR 4173
– – S 3717, FOIA exemptions in Wall Street Reform law stricken, markup set, 979; passes Senate, 1018; Obama signs, 1085

LOANS

– Attorneys' fees, disabling continuing directors debt instrument provisions (Del. Ch.), 1292
– Cancellation of stock issued for unsecured promissory note (Del. Ch.), 548
– Commitments on balance sheets at fair value, FASB accounting prescription, 278
– Convertible promissory note is security subject to preferred stock contract (Del. Ch.), 625
– Countrywide Fin. loan exceptions, former CEO disputes (C.D. Cal.), 948; case heads to trial, 1023; case settles, 1143
– Financial instruments, FASB survey shows disagreement with fair value treatment, 1092
– Loss, FASB and IASB approaches narrowing, 1264
– Repurchase agreements, SEC seeks information about use by financial institutions and insurance companies, 334
– Short-term borrowing, SEC considers guidance, 982; SEC to propose disclosure rules, 1015

LOSS CAUSATION

See PLEADING REQUIREMENTS

LOUISIANA

– Statutes of limitations, rescission of share redemption by minority shareholder (5th Cir.), 248