Published Works

To Cooperate Or Not To Cooperate – That Is The Question David Rosenfield and Christopher Warren You are under investigation for a white collar crime. Government agents or prosecutors approach you; they want you to cooperate. The agents want to speak with you and ask you to provide information about criminal activities you may have…

by Paul Share In previous posts, we discussed business types that exist without any filing (sole proprietorships and partnerships) and corporations, the first type of entity to exist under US law that provided investors “limited liability”—the ability to invest in an enterprise without exposing all of one’s assets to liabilities of the enterprise. But, we…

by Paul Share In consideration of what type entity to use for your startup, taxation is a major consideration. In our previous post, we discussed, in general terms, how taxation works for “pass-through” entities like sole proprietorships and partnerships. In this post we discuss how taxation works for corporations, as contrasted with pass-through entities. Corporations…

By Paul Share The prototypes of corporations go back to the royally chartered entities formed to colonialize the Indies and the new world, especially to develop colonies like New Amsterdam. These were projects too expensive and risky for any one person to bear the risk of—especially if one’s whole net worth were available to cover…

Federal Whistleblowers: Good Deeds Rewarded by Christopher Warren and Todd Kulkin Whistleblowers—informants in government investigations—are instrumental in revealing crimes and misconduct that otherwise may never come to light. In the securities industry, whistleblowers are a frequent source of information for regulatory agencies and are often the lynchpin of successful government investigations, both state and federal.…