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Browse: Home / 2017 / June / 14 / Reflections on Kokesh v. SEC: Potential Ramifications of SEC Disgorgement Being a Penalty — King & Spalding

Reflections on Kokesh v. SEC: Potential Ramifications of SEC Disgorgement Being a Penalty — King & Spalding

By Securities Docket on June 14, 2017, 1:18 pm

But the Kokesh decision raises other potential consequences that have not been as widely noted. We address many of those other consequences here, including the following:

• Does the five-year statute of limitations apply to administrative actions?
• Will the five-year statute of limitations hinder SEC enforcement?
• Will the SEC tie cooperation credit to prompt action?
• Can the SEC continue to obtain disgorgement?
• Can the SEC continue to obtain pre-judgment interest on disgorgement amounts?
• Can the SEC continue to obtain disgorgement from relief defendants?
• Can defendants and respondents still seek indemnification or insurance coverage for disgorgement and pre-judgment interest?
• Is disgorgement paid to a government deductible for U.S. federal tax purposes?
• Can those who paid disgorgement for conduct outside the five-year statute of limitations period get money back?

Posted in SEC, Top | Tagged Appellate, Kokesh

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