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Disgorgement or Accounting for Profits? An Analysis of Liu v. SEC

Andrew Kull, Douglas Laycock, Caprice L. Roberts and Jennifer Morinigo | January 4, 2021 | Torts: Remedies

In Liu v. SEC (June 22, 2020), the Supreme Court of the United States held, in an enforcement action by the Securities and Exchange Commission, that a disgorgement order that did not exceed a wrongdoer’s net profits and was awarded for victims constituted “equitable...

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