Mark S Cohen

Partner, New York

Mark S Cohen

Partner, New York

Firm co-founder Mark S. Cohen is the managing partner of C&G’s New York office, and head of the firm’s Litigation & Arbitration and White Collar Defense & Regulation groups. Mark’s litigation practice includes complex commercial disputes, real estate and construction litigation, securities litigation, employment litigation, and antitrust litigation. He also represents companies, corporate boards, board committees, and individual clients in white collar criminal cases, federal and state regulatory proceedings, and corporate internal investigations.

Mark is a fellow of the American College of Trial Lawyers. He maintains an active trial practice of both civil and criminal cases and has tried approximately 25 cases to verdict. He led C&G teams to two of the most significant victories in highly contested cases of the past five years. In one case, C&G achieved a complete victory against the SEC following a two week jury trial in the representation of a former hedge fund analyst in an insider trading case. Mark was subsequently selected as a Litigator of the Week by AmLaw Litigation Daily. Mark also led a C&G team to a landmark victory in a high-profile FCPA case on behalf of a former investment analyst with one of the world’s largest publicly traded hedge funds, which resulted in C&G’s nomination for Global Investigation Review’s Most Important Court Case of the Year award in 2018.

Since 2011, he has served as the court-appointed monitor for the largest fire department in the country. The monitorship involves implementing the U.S. District Court for the Eastern District of New York’s remedial order following a lawsuit alleging racial discrimination.

Prior to co-founding Cohen & Gresser, Mark served as an Assistant United States Attorney for the Eastern District of New York and formerly practiced with Fried, Frank, Harris, Shriver & Jacobson. He is a magna cum laude graduate of the University of Michigan Law School, where he was a Note Editor of the Law Review.

Mark has been ranked by the Chambers USA guide as a Leading Individual in the white collar crime and government investigations category each year since 2013 and has been recognized in its securities litigation category since 2016. Chambers USA also nominated Mark for its White Collar Crime & Government Investigations individual award in 2016. Clients refer to Mark as “a skilled litigator” who is “smart, practical, persuasive, and diplomatic.” He is recognized in The Legal 500’s U.S. guide in the categories of corporate investigations and general commercial disputes, and is ranked as a Leading Lawyer in the securities litigation defense and white collar criminal defense categories. The Legal 500 commentary describes him as “an outstanding trial lawyer and strategist who has excellent judgment,” and “highly intelligent and strategic, great on his feet, has outstanding judgment and instincts, a calming and reassuring presence as a counselor, and is appropriately aggressive and tough when and as needed.” The guide has further described Mark as a “formidable” trial lawyer within the securities litigation space. Both Chambers and The Legal 500 commentary refer to Mark as an excellent trial attorney noting that “he stands out for his combination of skill, thoughtfulness and tenacity during investigations with seasoned trial expertise during litigation.” Mark is regularly recognized by The Best Lawyers in America for white collar criminal defense, and is a former member of Law360’s editorial advisory board for its white collar coverage. He has also been named a Local Litigation Star in each edition of Benchmark Litigation since 2012. He has been included as one of New York’s Super Lawyers for business litigation each year since 2008 and selected by Super Lawyers each year since 2014 as one of the top 100 lawyers in the New York metropolitan area. Mark has also been recognized by Lawdragon as one of 2023’s 500 Leading Litigators in America.

For many years, he has been a visiting lecturer at the Sorbonne in Paris, teaching a course to French law students on U.S. white collar criminal law.

Firm co-founder Mark S. Cohen is the managing partner of C&G’s New York office, and head of the firm’s Litigation & Arbitration and White…

Education

University of Michigan Law School (J.D., magna cum laude, 1987); Cornell University (B.A., Phi Beta Kappa, 1984)

Bar Admissions

New York State; U.S. District Courts for the Southern and Eastern Districts of New York; U.S. Court of Appeals for the Second Circuit

Activities and Affiliations

Fellow, American College of Trial Lawyers, (Federal Rules of Evidence Committee, Chair, 2020 - 2022), (New York Downstate Committee , Chair, 2022 - present)

Member, Federal Bar Council

Visiting Lecturer, Sorbonne University (Paris)

Member, Securities Industry and Financial Markets Association (Compliance and Legal Division)

Former Member, Law360 Editorial Advisory Board (for White Collar Coverage)

Member, American Bar Association (Section on Litigation)

Former Co-Chair, Securities Subcommittee of the Committee on Commercial and Business Litigation, American Bar Association

Member, New York City Bar Association

Board of Trustees, Supreme Court Historical Society

Board of Directors, New York Council of Defense Lawyers, 2008-2011

Member, UJA-Federation of New York (Lawyers Division, Criminal Law Group)

Litigation

Appointed Court Monitor by the United States District Court for the Eastern District of New York in United States of America and The Vulcan Society v. The City of New York.  Duties and responsibilities include oversight of the recruiting, testing, hiring, training, and promotions of minority firefighters in the Fire Department of New York.

Representation of a major U.S. broker-dealer in connection with a series of FINRA arbitration proceedings arising out of the sale of auction rate securities and the subsequent collapse of the auction rate securities market.  The first two completed arbitrations, which in aggregate sought damages in excess of $90 million, have resulted in outright victories for the client.

Successfully represented renewable energy company in obtaining declaratory judgment in contract dispute with shareholders and former executive that was affirmed on appeal.

Represented a major Texas-based hedge fund in connection with a complex civil litigation brought in the Commercial Division of the New York State Supreme Court relating to the client’s participation in a $400 million lending syndicate under a credit facility and the borrower’s (a major television station owner) alleged violation of various financial covenants in the operative credit agreement.

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White Collar Defense

Representation of former Wynnefield Capital hedge fund analyst Peter Black in SEC v. Obus, an insider trading case brought by the SEC in the Southern District of New York, in which the jury returned a unanimous defense verdict after a two-week trial.

Represented a senior corporate executive in connection with a Department of Justice investigation of alleged price-fixing in the market for TFT-LCD display panels.

Represented a former senior trader in connection with a Department of Justice investigation of alleged bid-rigging in the market for municipal bonds and related derivative securities.

Represented the President of a Dallas-based natural gas trading firm in connection with a joint investigation by the CFTC and Manhattan District Attorney’s Office alleging impropriety in natural gas futures trading.

Representation of a manufacturer of natural hand sanitizer and surface disinfectant products in connection with an investigation by the Maryland Attorney General’s Office related to sales practices and advertising claims.

Representation of senior executive of Fortune 500 distribution company in connection with civil and criminal investigations into accounting issues, including revenue recognition issues.

Representation of senior executive of Fortune 500 reinsurance company in connection with various civil and criminal investigations.

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Trials and Appeals

Mr. Cohen maintains an active trial practice of both civil and criminal cases and has tried approximately 25 cases to verdict.  He has appeared numerous times before the United States Court of Appeals for the Second Circuit.

Cohen & Gresser lawyers Mark S. CohenJohn Roberti, and Daniel Tabak have been selected as “Litigation Stars” in the 2024 edition of Benchmark Litigation. The guide’s “Stars” are identified through Benchmark Litigation’s independent research process as among the preeminent litigation practitioners in the United States. The guide conducts extensive interviews with litigators, dispute resolution specialists and their clients, as well as analysis of the market’s most important cases and firm developments, in selecting its “Stars.” Lawyers included on the list are highly regarded by their peers and possess a strong case record and positive client feedback.

Since its inception in 2008, Benchmark Litigation has been the only publication on the market to focus exclusively on litigation in the United States.

Cohen & Gresser is pleased to announce that Mark S. Cohen, Melissa H. Maxman, John Roberti, and Ronald F. Wick are included in the 2024 Lawdragon 500 Leading Litigators in America guide. Selection for the guide is based on extensive independent research focused on which lawyers and law practices have had a significant impact, with an emphasis on recent matters handled.

Recognized Lawyers

Mark S. Cohen – Commercial Litigation, including Real Estate, Antitrust, and White Collar

Melissa H. Maxman – Litigation, including White Collar and Antirust

John Roberti – Antitrust & Competition Law, including Litigation

Ronald F. Wick – Antitrust & Competition Litigation

Lawdragon is a legal media company providing news content and editorial features, including guides to the nation’s leading lawyers. This is Lawdragon’s second edition of the guide, assessing America’s top talent among those principally representing corporations and other organizations litigating claims involving antitrust, financial and securities litigation, intellectual property, commercial, M&A, cybersecurity and data privacy, and white collar and investigations.

Cohen & Gresser is pleased to announce that 29 of the firm's lawyers are included on the 2023 New York Metro Super Lawyers list and 11 lawyers are included on the 2023 New York Metro Rising Stars list across a range of practice areas.

Super Lawyers named C&G co­founder Mark S. Cohen one of the Top 10 lawyers in the New York metropolitan area. Partners Jonathan S. Abernethy and Karen H. Bromberg have also been named to the Super Lawyers list of the Top 100 lawyers in the New York metropolitan area. Additionally, Karen has been recognized as one of the Top 50 women lawyers within the same region.

Super Lawyers and Rising Stars are annual lists of outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only 5 percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.

The C&G lawyers recognized on the New York Metro Super Lawyers list are:

The C&G lawyers recognized on the New York Metro Rising Stars list are:

Best Lawyers in America recognized 14 Cohen & Gresser lawyers in its newly-published 2024 guide. The publication—now in its 30th edition—evaluates and selects lawyers based entirely on peer review. The survey process is “designed to capture, as accurately as possible, the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area and legal practice area.”

Six C&G attorneys are recognized by their peers as “Best Lawyers” in their practice areas:

Eight attorneys are recognized as “Best Lawyers: Ones to Watch” in their practice areas:

The Legal 500 United States 2023 edition has recognized Cohen & Gresser’s New York and Washington, D.C. offices for legal excellence in Antitrust Litigation, Corporate Investigations and White-Collar Crime, Commercial Litigation, and Securities Litigation. Partner Mark Cohen received recognition as a Leading Lawyer in Securities Litigation and Corporate Investigations and White-Collar Crime: Advice to Individuals. The 2023 guide also recognized partners Lawrence T. Gresser, Jonathan Abernethy, Jason Brown, S. Gale Dick, Jeffrey Lang, Melissa Maxman, Douglas Pepe, John Roberti, Daniel Tabak, and Ronald Wick as recommended lawyers. This 16th edition of The Legal 500 United States guide involved a detailed assessment of various factors, including work conducted by law firms over the past 12 months and historically; experience and depth of teams; and client feedback. The guide highlights C&G’s “widespread global footprint” as being “crucial on multifaceted disputes work.” It praises the firm’s “ability to handle high-end and top-of-the-line cases” and “strength in bet-the-company litigation, contract disputes, fraud, and the financial services sector.” Founded in 2002, Cohen & Gresser’s New York office serves as the firm’s headquarters. Our New York attorneys are particularly strong in securities litigation and arbitration, international arbitration, regulatory investigations, patent litigation, and M&A transactions. The firm’s Washington, D .C. office handles a range of commercial litigation and regulatory enforcement actions, with a focus on domestic and foreign antitrust issues.
The Wall Street Journal featured C&G’s Mark Cohen and Chris Everdell recently in an article that described Cohen & Gresser as a go-to law firm for high profile cases. The article described the firm’s reputation for meticulous and persistent preparation, hard work, and deep knowledge of the law. To learn more, please visit our litigation and digital currency and blockchain technology practice pages.

International law firm Cohen & Gresser is pleased to announce that Mark S. Cohen, Melissa H. Maxman, John Roberti, and Ronald F. Wick have been recognized in Lawdragon’s inaugural 500 Leading Litigators in America 2023 guide. Selection for the guide is based on independent research focused on recent cases and verdicts or settlements, as well as attorney excellence in trials.

Recognized Lawyers

Mark S. Cohen – Commercial Litigation, including Real Estate, Antitrust, and White Collar

Melissa H. Maxman – Litigation, including White Collar and Antirust

John Roberti – Antitrust & Competition Law, including Litigation

Ronald F. Wick – Antitrust & Competition Litigation

Lawdragon is a legal media company providing news content and editorial features, including guides to the nation’s leading lawyers. This is Lawdragon’s first guide dedicated to attorneys principally representing corporations and other organizations in litigating claims involving Antitrust, Securities, Financial, M&A, Intellectual Property and Patents, Product Liability, Mass Tort, White Collar, Government Investigations, and Energy disputes.

Cohen & Gresser lawyers Mark S. Cohen, John Roberti, and Daniel Tabak have been selected as “Benchmark Litigation Stars” in the 2023 edition of Benchmark Litigation. The guide’s “Stars” are identified through Benchmark Litigation’s independent research process as among the preeminent litigation practitioners in the US.

Benchmark Litigation provides law firm and lawyer rankings based on extensive interviews with litigators, dispute resolution specialists and their clients, as well as analysis of the market’s most important cases and firm developments.

International law firm Cohen & Gresser is pleased to announce that ten of its New York-based lawyers have been recognized by their peers in the 2023 edition of the Best Lawyers in America. Selection in the 29th edition of the guide “is based entirely on peer review.” The survey process is “designed to capture, as accurately as possible, the consensus opinion of leading lawyers about the professional abilities of their colleagues within the same geographical area and legal practice area.”

Six C&G attorneys have been recognized by their peers as a “Best Lawyer” in their practice areas:

Four C&G attorneys have been recognized as “Best Lawyers: Ones to Watch” in their practice areas:
International law firm Cohen & Gresser has been recognized in The Legal 500 United States 2022 guide for “bringing excitement and innovation to the practice of law.” The 2022 guide recognizes more C&G lawyers and practice areas than ever before, including a 58% increase in individual attorney recommendations and new rankings at the practice and “Leading Lawyer” levels.

The guide highlights C&G’s “elite group of practitioners” and use of advanced machine learning techniques and notes that the firm “handle[s] cases that are every bit as complex and challenging as big, national law firms.” Commentators noted that the firm “punches way above its weight” in litigation and investigation matters.

C&G Co-Founder Mark S Cohen is one of only two lawyers in the United States to be recognized as a “Leading Lawyer” in both Securities Litigation: Defense and Corporate Investigations and White-Collar Criminal Defense. Commentary from The Legal 500 recognizes Mark as a “top-tier advocate” who is “at the top of the profession” and “can litigate with the best of them.”

For the first time, C&G’s Antitrust practice has been recognized in Antitrust: Civil Litigation/Class Actions: Defense for its handling of class action cases concerning allegations of cartel behavior, monopolization, and other exclusionary conducts. The Legal 500 cites the leadership of Melissa H Maxman and the addition of “heavyweight” lawyer John Roberti as key reasons for the practice’s recognition.

C&G is again recognized in the Advice to Individuals and Advice to Corporates categories of the Corporate Investigations and White-Collar Criminal Defense section. The Legal 500 commentary notes that the practice is led by “partners with deep experience who obtain excellent results for clients” and is “well placed to handle transatlantic cases” with offices in New York, Paris, and London, and has “particular expertise in financial crime, antitrust enforcement, public corruption, and tax issues.”

The guide has also recognized C&G once again in the General Commercial Disputes category, praising the practice for showing the “discipline and focus necessary to win a case.” Testimonials from the guide highlight the team’s ability to “handle large and complex matters” with “experienced people, good judgment,” and “better use of technology.”

For the 10th consecutive year, C&G has been recognized in the Securities Litigation: Defense category for the firm’s “expertise in the financial services sector” and “recognized trial expertise” in cross-border and domestic securities litigation and enforcement proceedings. The Legal 500 emphasizes the team’s “strong practitioners” and “attentiveness to clients” in the 2022 guide.

Recognized Practices:

  • Antitrust: Civil Litigation/Class Actions: Defense
  • Corporate Investigations and White-Collar Criminal Defense: Advice to Individuals
  • Corporate Investigations and White-Collar Criminal Defense: Advice to Corporates
  • General Commercial Disputes
  • Securities Litigation: Defense
Recognized Individuals:

Antitrust: Civil Litigation/Class Actions: Defense

  • Melissa H Maxman
  • John Roberti
  • Ronald F Wick
Corporate Investigations and White-Collar Criminal Defense

  • Jonathan S Abernethy
  • Jason Brown
  • Mark S Cohen
  • S Gale Dick
  • Jeffrey I Lang
  • Melissa H Maxman
  • Reggie Schafer
General Commercial Disputes

  • Mark S Cohen
  • S Gale Dick
  • Lawrence T Gresser
  • Melissa H Maxman
  • Daniel H Tabak
Securities Litigation: Defense

  • Jonathan S Abernethy
  • Mark S Cohen
  • S Gale Dick
  • Lawrence T Gresser
About The Legal 500:

The Legal 500 analyzes the capabilities of law firms across the world. Its rankings “highlight the practice area teams who are providing the most cutting edge and innovative advice to corporate counsel.”

International law firm Cohen & Gresser received high praise in the Chambers USA 2022 guide for its “best-in-class service” and “first class work.” Chambers highlights the firm’s responsiveness, reliability, and trial capabilities as key drivers of its success. Clients note that the firm is “highly responsive,” “incredibly easy to work with,” and “always delivers outstanding results.”

C&G’s Commercial Litigation practice is once again ranked in Litigation: General Commercial: Highly Regarded. The practice is recognized for being “regularly sought after by individuals and corporates for representation in securities class actions and derivative matters, as well as various shareholder and product litigation.” Clients note that the team is comprised of “litigators that you don’t want to mess with” and is one that “you can rely on.”

C&G’s White Collar Defense & Regulation practice is ranked in Chambers USA for the ninth consecutive year. The practice maintains its position as one of the “Elite” firms in Litigation: White-Collar Crime & Government Investigations. Chambers highlights the practice’s “talented pool of litigators with a wealth of government experience” and its “international presence” as key reasons for its continued ranking. Commentary from the guide notes that the practice is “a substantial player in the New York white-collar world” that has “burst onto the scene with strong former prosecutors” and “good results for their clients.”

Ranked Departments:

  • Litigation: General Commercial: Highly Regarded
  • Litigation: White-Collar Crime & Government Investigations: The Elite
Ranked Lawyers:

District of Columbia

Antitrust: Litigation Specialists

New York

Litigation: General Commercial

Litigation: Securities Litigation: White-Collar Crime & Government Investigations  
Cohen & Gresser is pleased to announce that 37 of the firm's New York and Washington D.C.­based attorneys have been named to the 2021 Super Lawyers List across a wide range of practice areas. C&G co­founder Mark S Cohen and partners Jonathan S Abernethy and Daniel H Tabak have also been named to the Super Lawyers list of the top 100 lawyers in the New York metropolitan area, and partner Karen H Bromberg has been recognized as one of the top 50 women lawyers in the New York metropolitan area.

Super Lawyers ranks outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only five percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.

Super Lawyers

Jonathan S Abernethy: Criminal Defense: White Collar

Kwaku Andoh: Mergers & Acquisitions

Elizabeth Bernhardt: Business Litigation

Thomas E Bezanson: Personal Injury – Products: Defense

Colin C Bridge: Criminal Defense: White Collar

Karen H Bromberg: Intellectual Property

Jason Brown: Criminal Defense: White Collar

Joanna K Chan: Securities Litigation

Mark S Cohen: Business Litigation

S Gale Dick: Business Litigation

Christian R Everdell: Criminal Defense: White Collar

Lawrence T Gresser: Business Litigation

Oliver S Haker: Business Litigation

Johannes Jonas: Mergers & Acquisitions

Nicholas J Kaiser: Real Estate

Jeffrey I. Lang: Business Litigation

Melissa H Maxman: Antitrust Litigation

Ellen Paltiel: General Litigation

Nathaniel P T Read: Business Litigation

Bonnie J Roe: Securities & Corporate Finance

Stephen M Sinaiko: Business Litigation

C Evan Stewart: Securities Litigation

Daniel H Tabak: Business Litigation

Scott D Thomson: Business Litigation

Alexandra Wald: Business Litigation

Ronald F Wick: Antitrust Litigation

Rising Stars

Luke Appling: Civil Litigation

Sharon L Barbour: Criminal Defense: White Collar

Drew S Dean: General Litigation

William Kalema: Business Litigation

Sri Kuehnlenz: Civil Litigation

Winnifred A Lewis: Securities Litigation

Marvin J Lowenthal: Criminal Defense: White Collar

Barbara K Luse: Criminal Defense: White Collar

Matthew V Povolny: Business Litigation

Benjamin Zhu: Criminal Defense: White Collar

International law firm Cohen & Gresser is pleased to announce that eight of its lawyers have been recognized in the 2022 edition of the Best Lawyers in America. Selection in the 28th edition of the guide is based entirely on peer-review surveys in which tens of thousands of leading lawyers evaluate their professional peers.

Five C&G attorneys have been recognized by their peers as a “Best Lawyer” in their practice areas:

  • Jonathan S. Abernethy – Criminal Defense: White-Collar
  • Thomas E. Bezanson – Commercial Litigation and Product Liability Litigation: Defense
  • Jason A. Brown – Criminal Defense: White-Collar
  • Mark S. Cohen – Criminal Defense: White-Collar
  • Evan Stewart – Litigation – Securities

Three C&G attorneys have been recognized as “Best Lawyers: Ones to Watch” in their practice areas:

  • Sharon L. Barbour – Criminal Defense: White-Collar
  • Winnifred A. Lewis – Commercial Litigation
  • Alexandra K. Theobald – Commercial Litigation

International law firm Cohen & Gresser has been once again recognized in The Legal 500 United States. The 2021 guide highlights C&G for its financial services strength – emphasizing the firm’s “understanding of complex financial products and the operations of the financial services sector” – and its “extensive experience in jury and bench trials at the federal and state level.”

Client commentary highlights C&G as “a cut above” and “very effective at knowing their audience, staying on message, and telling a persuasive and winning story.”

The Legal 500 has recognized C&G in both the Advice to Individuals category and Advice to Corporates category of the Corporate Investigations and White-Collar Criminal Defense section. The guide notes the practice’s deep bench that “includes former federal and state prosecutors, and former in-house attorneys, many of whom are active litigators, and have unique experience of federal enforcement bodies.”

C&G has also been recognized in the General Commercial Disputes category. The practice stands out for its capacity to handle “a diverse range of commercial disputes across numerous industries, including finance, software, technology and healthcare” and its ability to “handle complex, sophisticated matters in a cost-effective manner.”

For the ninth consecutive year, C&G has been recognized by The Legal 500 in the Securities Litigation: Defense category for its “work on the defense of broker-dealers, investment advisors, hedge funds, and private equity funds in securities litigation and FINRA arbitrations.”

In addition, Mark S Cohen is once again ranked as a “Leading Lawyer” for Securities Litigation: Defense. One client describes Mark as “one of the best trial lawyers I have seen” and goes on to recognize him for his professionalism, responsiveness, excellent judgment, and high-quality work.

Recognized Practices:

  • Corporate Investigations and White-Collar Criminal Defense: Advice to Individuals
  • Corporate Investigations and White-Collar Criminal Defense: Advice to Corporates
  • General Commercial Disputes
  • Securities Litigation: Defense
Recognized Individuals:

Corporate Investigations and White-Collar Criminal Defense General Commercial Disputes Securities Litigation: Defense

International law firm Cohen & Gresser has received high praise in Chambers USA 2021 for its “outstanding service” and dramatic international growth that “further strengthens its handling of cross-border proceedings.” Chambers commentary highlights C&G as one of the “biggest [law firm] innovators of the last forty years” and recognizes the firm’s “red-carpet treatment” for clients and “high-quality lawyers” who are “responsive, knowledgeable and service-oriented.”

Ranked Departments:

  • Litigation: General Commercial: Highly Regarded
  • White-Collar Crime & Government Investigations: The Elite

Ranked Lawyers:

Intellectual Property: Patent Litigation: General Commercial Litigation: Securities White-Collar Crime & Government Investigations

Cohen & Gresser is pleased to announce that 35 of the firm's New York and Washington D.C.­based attorneys have been named to the 2020 Super Lawyers List across a wide range of practice areas. C&G co-­founder Mark S Cohen and partners Jonathan S Abernethy and Daniel H Tabak have also been named to the Super Lawyers list of the top 100 lawyers in the New York metropolitan area, and partner Karen H Bromberg has been recognized as one of the top 50 women lawyers in the New York metropolitan area.

Mark S Cohen, Jonathan S Abernethy, Jason Brown, C Evan Stewart, and Thomas E Bezanson were recognized in The Best Lawyers in America‘s 2021 New York listings. Mark, Jonathan, and Jason were recognized for white collar criminal defense; Evan for securities litigation; and Tom for commercial litigation and product liability litigation defense. Additionally, Sharon L Barbour, Winnifred A Lewis, and Nicole Dhir were recognized in the New York list of The Best Lawyers in America: Ones to Watch. Sharon was recognized for white collar criminal defense; Winnifred for commercial litigation; and Nicole for commercial litigation and securities litigation.

The Legal 500 has once again recognized Cohen & Gresser in its United States guide. The firm is recognized for its excellence in the following categories:
  • Corporate Investigations and White Collar Criminal Defense: Advice to Individuals
  • Corporate Investigations and White Collar Criminal Defense: Advice to Corporates
  • General Commercial Disputes
  • Securities Litigation: Defense
Mark S Cohen is ranked as a “Leading Lawyer” for Securities Litigation: Defense and is described as “an outstanding trial lawyer and strategist who has excellent judgment.” The Legal 500 also notes that “[t]he Cohen & Gresser team does extremely high quality work” and that C&G is “a go-to firm for managing complex disputes.”

Chambers has recognized Cohen & Gresser in its 2020 USA guide for its achievements in General Commercial Litigation and White Collar Crime & Government Investigations. Chambers commentary highlights the firm's "thoroughness, quality, responsiveness, client care and availability,” noting that "the level of service is stellar, the work product is uniformly superb,” and that C&G is "a great firm with high quality across the board."

Chambers also recognized the following individuals: Jonathan S Abernethy for White Collar Crime & Government Investigations; Karen H Bromberg for Intellectual Property: Patent; Mark S Cohen for Securities Litigation and White Collar Crime & Government Investigations; and Lawrence T Gresser for Commercial Litigation.

For the eighth consecutive year, Cohen & Gresser has been ranked as a recommended New York law firm by Benchmark Litigation. In addition to the firm’s ranking, firm co-founder Mark S Cohen and partner Daniel H Tabak were individually recognized as Litigation Stars in the publication’s 2020 guide.
We are pleased to announce that 33 of our New York and Washington D.C.-based C&G attorneys have been recognized by Super Lawyers this year across a wide range of practice areas. Super Lawyers also selected C&G co-founder Mark S Cohen and partners Jonathan S Abernethy and Daniel H Tabak to its list of the top 100 lawyers in the New York metropolitan area, and partner Karen H Bromberg to its list of the top 50 women lawyers in the New York metropolitan area.
Mark S Cohen, Jason Brown, C Evan Stewart, and Thomas E Bezanson were recognized in The Best Lawyers in America's 2020 New York listings. Mark and Jason were recognized for white collar criminal defense; Evan for securities litigation; and Tom for commercial litigation and product liability litigation defense.
The Legal 500 has once again recognized Cohen & Gresser in its United States guide. The firm is recognized for its excellence in the following categories:
  • Corporate Investigations/White Collar
  • Corporate Investigations/White Collar – Advice to Individuals
  • General Commercial Disputes
  • Securities Litigation Defense
The Legal 500 notes that C&G has “impressive cross border capabilities and is often retained by clients in multijurisdictional disputes” and that our disputes team members are “true litigators, focused, and thoughtful - no stone is left unturned.”

Chambers has again recognized C&G for its excellence in General Commercial Litigation, Securities Litigation, and White Collar Crime & Government Investigations. Chambers notes C&G’s “strong commitment to client service” and “top-quality advice,” labeling the firm as “outstanding.”

Chambers also recognized the following individuals: Jonathan S Abernethy for White Collar Crime & Government Investigations; Karen H Bromberg for Intellectual Property: Patent; and Mark S Cohen for General Commercial Litigation, Securities Litigation, and White Collar Crime & Government Investigations.

For the seventh consecutive year, Cohen & Gresser has been ranked as a recommended New York law firm by Benchmark Litigation. In addition to the firm’s ranking, Mark S Cohen, Lawrence T Gresser, and Daniel H Tabak were all individually recognized in the publication’s 2019 guide.

We are pleased to announce that thirty of our New York and Washington, D.C.-based C&G attorneys have been recognized by Super Lawyers this year across a wide range of practice areas. Super Lawyers also selected C&G co-founders Mark S Cohen and Lawrence T Gresser to its list of the top 100 lawyers in the New York metropolitan area, and partners Karen H Bromberg and Alexandra Wald as two of its top 50 women lawyers in New York. Super Lawyers ranks outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Fewer than five percent of all lawyers in the U.S. receive this honor.

A Cohen & Gresser litigation team led by Mark S Cohen and Jonathan S Abernethy recently won a major victory in a high profile Foreign Corrupt Practices Act (FCPA) case on behalf of client, Vanja Baros, a former investment analyst with hedge fund Och-Ziff (one of the world’s largest publicly traded hedge funds). In July, a federal court in New York dismissed the SEC’s entire complaint against Baros and his co-defendant, and the SEC recently declined to appeal the court’s decision, which is therefore final.

Global Investigations Review (GIR) has nominated Cohen & Gresser for its Most Important Court Case of the Year award for C&G’s major victory in a high profile FCPA case on behalf of a former investment analyst with international hedge fund Och-Ziff. A federal court in New York dismissed the SEC’s entire complaint against our client and his co-defendant, and the SEC declined to appeal. Mark S Cohen and Jonathan S Abernethy led the C&G team, which also included S Gale Dick, Colin C Bridge, and Reggie B Schafer. 

Mark S Cohen and Thomas E Bezanson were recognized in Best Lawyers in America's 2019 New York listings – Mark for white collar criminal defense and Tom for commercial litigation and product liability litigation defense. This is the sixth year in a row Mark has been recognized by Best Lawyers, a publication that completes a rigorous survey process, compiling confidential evaluations from top attorneys in their fields.
The Legal 500 has once again recognized Cohen & Gresser in its United States guide. The firm is recognized for its achievements in the following categories:
  • Corporate Investigations/White Collar – Advice to Corporates
  • Corporate Investigations/White Collar – Advice to Individuals
  • General Commercial Disputes
  • Securities Litigation Defense
The Legal 500 notes that C&G has “an excellent group of sophisticated lawyers” and "has the ability to explain complex structures in plain English.” Nine C&G partners were individually recognized in the guide.

Chambers has recognized Cohen & Gresser in its 2018 USA guide. The firm is recognized for its excellence in General Commercial LitigationSecurities Litigation, and White-Collar Crime & Government Investigations.

Chambers notes that C&G is "a very high-quality firm" with "very smart, very capable people who are very dedicated to their clients," and that C&G attorneys "have great judgment and are excellent lawyers."

Chambers also recognized the following individuals:

Jonathan S Abernethy for White-Collar Crime & Government Investigations, Karen H Bromberg for Intellectual Property: Patent, and Mark S Cohen for Securities Litigation and for White-Collar Crime & Government Investigations.

Cohen & Gresser co-founding partner Mark S Cohen recently became a Fellow of the American College of Trial Lawyers, one of the premier legal associations in North America that accepts only one percent of the total lawyer population of any state or province.

"We are delighted and honored that Mark has received this well-deserved recognition," said C&G Managing Partner Lawrence T Gresser.

C&G co-founders Mark S Cohen, JD '87 and Lawrence T Gresser, JD '86 have established the Cohen & Gresser Scholarship Fund at their alma mater, the University of Michigan Law School. The merit scholarship will support students enrolled in law school at the University of Michigan.

For the sixth consecutive year, Cohen & Gresser has been ranked as a recommended New York law firm by Benchmark Litigation. In addition to the firm’s ranking, partners Mark S Cohen, Lawrence T Gresser, and Daniel H Tabak were all individually recognized in the publication’s 2018 guide. 

Twenty-eight of our New York and Washington D.C.-based Cohen & Gresser attorneys have been recognized by Super Lawyers this year across a wide range of practice areas. Super Lawyers also named C&G co-founding partner Mark S Cohen to its list of the top 100 lawyers in the New York metropolitan area, and partners Karen H Bromberg and Alexandra Wald to its top 50 women lawyers in New York list. Super Lawyers ranks outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Fewer than five percent of all lawyers in the U.S. receive this honor.
Mark S Cohen and Thomas E Bezanson were recognized in Best Lawyers in America's 2018 New York listings – Mark for white collar criminal defense and Tom for commercial litigation and products liability litigation defense. This is the fifth year in a row Mark has been recognized by Best Lawyers, a publication that completes a rigorous survey process, compiling confidential evaluations from top attorneys in their fields.
Chambers USA and The Legal 500's United States guides have recognized Cohen & Gresser and a number of the firm's lawyers for outstanding achievements during the past year in the categories of Commercial Litigation, Securities Litigation, Patents, and Corporate Investigations and White Collar Defense.
For the fifth consecutive year, Cohen & Gresser has been ranked as a recommended New York law firm by Benchmark Litigation.  In addition to the firm’s ranking, partners Mark S Cohen, Lawrence T Gresser, and Karen H Bromberg were all individually recognized in the publication’s 2017 guide.
Twenty-two of our New York and Washington, D.C.-based attorneys have been recognized by Super Lawyers this year across a wide range of practice areas. Super Lawyers also named C&G co-founding partners Mark S Cohen and Lawrence T Gresser to its list of the top 100 lawyers in the New York metropolitan area, and partner Karen H Bromberg to both its list of top 50 women lawyers and top 100 lawyers in the New York metropolitan area.
Mark S Cohen and Thomas E Bezanson were recognized in Best Lawyers in America's 2017 New York listings – Mark for white collar criminal defense and Tom for commercial litigation. This is the fourth year in a row Mark has been recognized by Best Lawyers, a publication that completes a rigorous survey process, compiling confidential evaluations from top attorneys in their fields.
The Legal 500 has recognized Cohen & Gresser for its achievements in securities litigation and white collar criminal defense in its recently released 2016 U.S. guide. The guide notes C&G's "outstanding" white collar defense group and its "seasoned securities professionals who are smart, aggressive, and yet user-friendly."

We are pleased to announce that the firm and four of its partners are recognized in the 2016 Chambers USA legal directoryThis year's directory recognizes the firm in White Collar Crime & Government Investigations, Securities Litigation, and Patents. Read more

Law360's coverage of Cohen & Gresser's newest partner, Steve Sinaiko. 

Cohen & Gresser has been ranked as a Recommended New York law firm in the 2016 edition of Benchmark Litigation.  In addition to the firm’s ranking, partners Mark S Cohen, Lawrence T Gresser, and Karen H Bromberg were all individually recognized by the publication. Benchmark Litigation is a leading guide to top litigation firms and attorneys in the United States that exclusively covers the litigation and disputes market. Its editors examine recent casework handled by law firms and conduct extensive interviews with litigators and their clients to identify leading firms and litigators.

We are pleased to announce that twenty-two of our New York-based C&G attorneys have been recognized by Super Lawyers this year across a wide range of practice areas. Super Lawyers ranks outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Fewer than five percent of all lawyers in New York receive this honor.
Mark S Cohen was recognized in Best Lawyers in America’s 2016 New York listings for white collar criminal defense. This is the third year in a row Mark has been recognized by Best Lawyers, a publication that completes a rigorous survey process, compiling confidential evaluations from top attorneys in their fields.

The Legal 500 United States ranked Cohen & Gresser for its achievements in securities litigation in its recently released 2015 guide.  The guide notes Cohen & Gresser’s “extraordinary team of attorneys, who present cases in the best and most efficient manner practicable.”  Partners Mark S. Cohen, Lawrence T Gresser, S Gale Dick, C Evan Stewart, and Daniel H Tabak were also noted as “impressive” attorneys in this field.  The Legal 500 offers nationwide rankings by reviewing the strengths and strategies of law firms across the country.  Founded in 1987, Legalease, publisher of the Legal 500 directories, is a leader in the provision of legal market information, offering authoritative and in-depth analysis and commentary across a broad portfolio of publications, spanning directories, magazines, journals, textbooks, and online. The Legal 500 U.S. 2015 Guide offers nationwide rankings by reviewing the strengths and strategies of law firms across the country. 

Cohen & Gresser is pleased to announce that the firm and five of its attorneys are recognized in the 2015 edition of Chambers USA, a national ranking guide that recognizes outstanding lawyers and law firms across the United States who are strongly recommended based on in-depth interviews with thousands of lawyers, clients, and industry leaders, with the most weight assigned to client feedback. The final rankings take into account a lawyer's legal ability, professional conduct, client service, commercial astuteness, diligence, and commitment to the profession, among other qualities most valued by clients.
Each year, Law360 selects a small group of practitioners from across the country in each of its practice area and industry groups to aid in shaping the publication’s editorial content for the following year. This year, five C&G attorneys were named as Law360 Editorial Advisory Board Members:
- Mark S Cohen, Partner:  White Collar Advisory Board - Robert J Gavigan, Partner: Mergers & Acquisitions Advisory Board - Bonnie J Roe, Partner:  Private Equity Advisory Board - Daniel H Tabak, Partner: Legal Ethics Advisory Board - Christopher M P Jackson, Counsel: Life Sciences Advisory Board

Cohen & Gresser has been ranked as a "Recommended" New York law firm in the 2015 edition of Benchmark Litigation.   In addition to the firm’s ranking, partners Mark S Cohen, Lawrence T Gresser, C Evan Stewart, and Karen H Bromberg were all individually recognized by the publication.  Benchmark Litigation is a leading guide to top litigation firms and attorneys in the United States and bases its rankings on extensive face-to-face interviews around the country over a six-month period with the nation's leading private practice attorneys and in-house counsel. 

Mark S Cohen was recognized in Best Lawyers in America’s 2015 New York listings for white collar criminal defense. This is the second year in a row Mark has been recognized by Best Lawyers, a publication that completes a rigorous survey process, compiling confidential evaluations from top attorneys in their fields.

The Legal 500 United States ranked Cohen & Gresser for its achievements in securities litigation in its recently released 2014 guide. Legal 500 noted that the firm is "young and nimble," naming Mark S Cohen as the leader of a team of "experienced lawyers who work at a more palatable price than competing firms."  Lawrence T Gresser and Daniel H Tabak are also recommended in light of their successful dismissal of a short swing profits case for Goldman Sachs, and C Evan Stewart was highlighted in the report as an "incredible trial lawyer with big case experience."

A recent ruling in favor of Cohen & Gresser client Peter Black marked the end of one of the longest SEC's trials in history.  AmLaw's Litigation Daily recognized this victory by naming Mark S Cohen as a "Litigator of the Week". 

On Friday, May 30, 2014, a Cohen & Gresser trial team led by Mark S Cohen and Jonathan S Abernethy won a major trial victory on behalf of its client, Wynnefield Capital Inc. analyst Peter Black, in an insider trading case brought by the SEC. 

Chambers USA ranked Cohen & Gresser's White Collar Defense group and listed its Securities Litigation group as a Recognized Practice. In its analysis, Chambers USA commented that the firm is "[n]oted for its litigation capabilities across the full spectrum of industry sectors" and has a "[r]espected white-collar crime and government investigations practice." 

Mark S. Cohen is ranked in the White-Collar Crime & Government Investigations category, has been described as being an "effective advocate and very effective at counseling a client through a very difficult investigative process."  Jonathan S Abernethy, also ranked in the White-Collar Crime & Government Investigations category, received praise for his "excellent knowledge of the law."

Cohen & Gresser is defending an individual accused of participating in an insider trading scam in a long-standing case brought by the SEC.  Law360 covered the beginning of the trial and Partner Mark S. Cohen’s opening statement.

Partners Mark S Cohen and Robert J Gavigan have been selected as members of Law360’s 2014 editorial advisory boards. Each year, Law360 selects a small group of practitioners from across the country in each of its practice area and industry groups to aid in shaping the publication’s editorial content for the following year.  Mr. Cohen was named to both the Banking and the White Collar editorial advisory boards, and Mr. Gavigan was selected for the Mergers & Acquisitions editorial advisory board.

Mark Cohen spoke to Compliance Week for its article “Ralph Lauren vs. Total: A Tale of Two FCPA Violators,” which highlighted the very different outcomes for clothing retailer Ralph Lauren Corp. and French oil and gas company Total S.A. for Foreign Corrupt Practices Act violations. Cohen remarks, “The size of the bribes and how many years they've been paid out speak to the government's view of the company's conduct.” He added, “A larger bribe paid out over many years is going to be a more negative factor for a company than a one-time incident.”

Mark S Cohen has been appointed by Judge Nicholas Garaufis of the Eastern District of New York to act as a special bias monitor to oversee the hiring of minorities in the Fire Department of New York.

The Department of Justice’s Antitrust Division is unlikely to be deterred by last week’s trial setbacks.
  • Juries acquitted two sets of defendants of antitrust claims involving labor markets.
  • The Antitrust Division will continue to pursue labor cases and has three more trials pending.
  • The Division is willing to accept some losses in trials as a cost of taking a more aggressive enforcement position.
In this client alert, the authors summarize the recent setbacks, discuss the Division’s labor initiative, and conclude that more aggressive enforcement is on its way.

Mark S Cohen explores the international regulatory landscape with respect to Israeli businesses in an article for the Israel Desks Guide published by Nishlis Legal Marketing.

This article addresses one aspect of the United States’ multi-faceted campaign to recover income taxes and penalties on undisclosed offshore accounts – the U.S. Department of Justice’sinvestigation and criminal prosecution of foreign banks that are alleged to have opened and maintained accounts for U.S. taxpayers.  The Department of Justice has argued that by enabling U.S taxpayers to open and maintain accounts that the taxpayers did not report to the Internal Revenue Service, the banks participated in efforts to defraud the United States of taxes owed on the accounts.  The authors examine in particular the impact of the Department of Justice’s Program for Swiss Banks, a voluntary disclosure program negotiated with the Swiss government in which about 100 Swiss banks registered to participate, the extraordinary information being collected, and assess other countries that may become the next focus of investigation.    

Recent developments in insider trading cases have shown the limitations on prosecutions and Securities and Exchange Commission (SEC) enforcement actions, particulalry those involving chains of tippers and tippees charged with receiving and trading on material, non-public information. This article addresses how recent trial and appellate outcomes highlight limitations for insider trading cases and will suggest some resulting practice implications. 

Published by Bloomberg BNA, the treatise covers all aspects of the FINRA arbitration process, including prehearing matters, motion practice, hearings, and awards, and also provides a detailed guide to FINRA investigations and enforcement actions.
The U.S. Supreme Court granted cert on Halliburton’s petition for challenging the Basic v. Levinson precedent on fraud-on-the-market theory.  What are the arguments on both sides of this issue and what will the Court likely hold? This article will explore arguments on both sides of this issue and it's potential impact to certification of securities fraud class actions.

The SEC has recently signaled a renewed focus on the investigation and prosecution of accounting fraud with the creation of a Financial Reporting and Audit Task Force.  The Task Force will use sophisticated computer algorithms to mine financial filings looking for potential irregularities.  The SEC is expected to take a close look at companies particularly in the technology sector, and at revenue recognition.  The article examines recent public statements and SEC enforcement actions that help provide clues to the SEC’s renewed focus in this area.

 

South Korea’s equivalent to the FCPA is the Foreign Bribery Prevention Act or FBPA for short. Although passed more than 15 years ago, it was rarely used—until now.  Recent activity under the act is an encouraging sign that Korea may be stepping up its enforcement activity.

A discussion on per se liability and how it relates to the allegations of price fixing recently made against Apple.

How the U.S. Sherman Act has been used to prosecute international cartels in cases of price-fixing abroad.

While press coverage treated the government approval of this merger as a fait accompli, this article will explore the potential for parties involved to face exacting antitrust scrutiny.

The FTC has proposed to formalize the process of withdrawing a merger notification and refiling it.  This article discusses the requirements of SEC’s proposed new rule, § 803.12(c) governing this process.

Last year saw a sharp increase in investigations targeting the illicit flows of funds through financial institutions. In three prominent enforcement actions in 2012—against ING, Standard Chartered Bank and HSBC—prosecutors and regulators extracted massive fines for conduct ranging from intentional concealment of illicit transactions to ineffective monitoring.

The Guide addresses several key issues arising from the FCPA on which multinationals have long sought guidance, including (i) the elements of an effective anti-corruption compliance program; (ii) gifts and entertainment expenses; (iii) facilitating payments; (iv) the FCPA's broad definition of "foreign official"; (v) successor liability when a company merges with or acquires another company that has committed acts of bribery; and (vi) FCPA jurisdiction over foreign companies that do not trade on U.S. exchanges.

Examining how FCPA whistleblowers have been incentivized and the impacts this rewards structure may have on ‘business as usual’.

 

The implications of the Galleon ruling in terms of white collar defense - specifically the growing use of wiretapping during insider trading investigations.

A helpful guide for hedge funds to remain compliant and mitigate risk of investigation, specifically under the heavy hand of recent regulatory legislation.

A helpful guide for hedge funds to remain compliant and mitigate risk of investigation, specifically under the heavy hand of recent regulatory legislation.

This article seeks to manage the expectations of senior executives, companies, and their counsel in light of the recent wave of lawsuits and criminal investigations of the officers and directors of failed banks as well as those who did business with them.

Steps counsel can take to help their client avoid or at least minimize the impact of a DOJ antitrust prosecution.

When it comes to preparing for a successful deposition, substance is equally important as procedure and it is important for young lawyers to not get so caught up in the procedural planning they neglect the substantive planning. This article offers four touchstones to help guide young lawyers successfully through the planning and execution of their first deposition.

This article presents four touchstones for young lawyers to leverage when preparing for their first deposition, focusing on matters of substance over procedure.

Mark S Cohen participated in a CLE panel titled “Choosing the Best Possible Jury” at PLI’s annual Trial by Jury. The panel discussed choosing the best jury for your client and case, and provided general insight into jury trials for litigators.

Mark S Cohen participated in a CLE panel titled “Ethical Issues in Jury Trials” at PLI’s annual Trial by Jury. The panel discussed issues including avoiding ethical pitfalls and making ethical decisions, preparing a witness without coaching, dealing with a witness whose story changes or conflicts with other evidence, and issues involved with using jury consultants and investigating jurors. 

Mark S Cohen and Muriel Goldberg-Darmon served as guest lecturers at the Université Paris I – Panthéon Sorbonne for the 2017 fall semester. They taught a course titled “U.S. White Collar Criminal Law” to students in the Master 2 (JD equivalent) program. The course covered the fundamental principles of U.S. criminal law and a review of the key participants in white collar criminal practice. The course also covered substantive white collar issues, such as FCPA, banking, and finance-related issues. Jonathan S Abernethy and Christian R Everdell served as visiting lecturers. Reggie B Schafer served as the course’s teaching assistant.

A presentation discussing how the legal market landscape was impacted by the financial crisis and how it has changed since and strategies to succeed nowadays. 

Guest Lecturer, fall 2016, at the University Paris I – Panthéon Sorbonne. The course provided an overview of U.S. white collar criminal law. It began with a review of the fundamental principles of U.S. criminal law and a review of the key participants in white collar criminal practice. The course also covered substantive white collar crimes, such as FCPA, banking, and finance related crimes.

Since 1994, Office of the Appellate Defender has hosted First Monday in October. This annual fundraising event features a mock U.S. Supreme Court argument, followed by an awards ceremony at which the Milton S. Gould Award for Outstanding Advocacy is presented to two of the most highly regarded advocates in the nation. This year, C&G partner Mark S Cohen will be one of nine justices on the panel. 

This panel will discuss recent trends in compliance and enforcement, including 10b5-1 plans, hedging and pledging, and case law developments. 

The panel will address best practices for corporate counsel assisting boards of directors in fulfilling their corporate governance responsibilities, including the various ethical issues that may arise in evaluating an acquisition, conducting an internal investigation or other situations.
Drawing prominent commercial litigators, this panel addresses ethical issues including new developments in confidentiality, the attorney-client privilege, and the attorney work-product doctrine. Additional topics cover conflicts, e-discovery, no-contact rules, and whistle-blower remedies.

This program offers practical advice to guide attorneys through every facet of the deposition process, providing the fundamental skills for taking and defending depositions.

Topics covered included new developments in confidentiality, the attorney-client privilege, the attorney work-product doctrine (including disclosure obligations to third parties, the status of government pressure to waive, congressional legislation, selective waiver, and inadvertent waiver), lawyer's exposure to civil liability, whistle-blower remedies for lawyers, and more.

Topics covered included recent trends in criminal enforcement as illustrated by the A U Optronics trial; the structure of antitrust enforcement in the United States, and recent civil trials of interest.

This InsideCounsel panel explored recent trends in developing and implementing anti-corruption compliance programs for international operations from an in-house counsel and regulatory perspective. The panel focused on the impact of the new Resource Guide to the U.S. Foreign Corrupt Practices Act and other recent global developments related to anti-corruption upon the development and implementation of global anti-corruption compliance programs.

This CLE program explored the litigation implications of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The panel was moderated by The Honorable Paul G. Gardephe.