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Expert Analysis

2 Years Since Liu, Disgorgement Case Law Is Favoring SEC

By Amy Jane Longo, Vito Iaia and Brooke Cohen ( June 21, 2022, 4:12 PM EDT) -- In the two years since the U.S. Supreme Court decided Liu v. SEC — holding that the U.S. Securities and Exchange Commission can seek disgorgement as equitable relief, so long as the disgorged funds are for the benefit of investors and reflect only net profits with legitimate business expenses deducted — courts in many circuits have weighed in to answer the decision's several open questions....

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