Law Practice
Aug. 11, 2005
Ambiguity Deters Claims Pursuit
By Nina "Nicki" Locker and Peri Nielsen - Section 304 is the provision in the Sarbanes-Oxley Act that requires CEOs and CFOs to disgorge incentive-based compensation and trading profits in the event of a restatement. So far, only one issuer has filed suit under Section 304.




For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!
Or access this article for $45
(Purchase provides 7-day access to this article. Printing, posting or downloading is not allowed.)
Already a subscriber?
Sign In