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Piercing the Corporate Veil: Updates Post Mortimer v. McCool

Enterprise Liability, Reverse and Horizontal Piercing, State and Federal Approaches

A live 90-minute CLE video webinar with interactive Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Thursday, August 7, 2025

1:00pm-2:30pm EDT, 10:00am-11:30am PDT

Early Registration Discount Deadline, Friday, July 18, 2025

or call 1-800-926-7926

This CLE webinar will provide corporate counsel with guidance on piercing the corporate veil under the single business enterprise theory. The panel will address the increased potential liability for related businesses and the expanded circumstances under which the court may disregard the corporate form. The panel will discuss the implications of cases since Mortimer v. McCool in 2021.

Description

Litigants in business disputes often look beyond the corporation to related entities as potential sources of liability and recovery. Related entities include subsidiaries, affiliates, shareholders, partners, owners, or directors.

A simultaneously ubiquitous and arcane doctrine, piercing the corporate veil is subject to extensive commentary and critique. After the Pennsylvania Supreme Court decision in Mortimer v. McCool, states and federal courts have continued to grapple with veil-piercing standards, policy justification, and new lines of cases.

Dewberry Group v. Dewberry Engineers reaffirms federal standards, while In re Signia Ltd. added clarity to veil-piercing claim ownership during bankruptcy proceedings. Updated statutes and case law in West Virginia, California, Delaware, New York, and Texas provide additional insight for risk management strategy.

Counsel should be familiar with the updated federal and state case and statutory law and be prepared to advise clients on maintaining operations and adopting practices that provide a liability shield and risk reduction strategy.

Listen as our expert panel discusses the single business enterprise theory and the best corporate governance practices to avoid claims to "pierce the corporate veil." The panel will address updates post-Mortimer and how Pennsylvania, California, and other states are applying and adjusting the alter ego doctrine and single business enterprise theory.

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Outline

  1. Definitions
    1. Single business enterprise liability
    2. Piercing corporate veil
    3. Alter ego liability
    4. Horizontal and vertical piercing
  2. Mortimer v. McCool
  3. Recent cases and statutory changes.
    1. Dewberry, In re Signia Ltd., and Ledford
  4. State interpretation of enterprise liability
    1. Pennsylvania
    2. California
    3. Other states
  5. Operational best practices and risk reduction strategies

Benefits

The panel will address these and other key topics:

  • What is the single business enterprise theory of corporate liability?
  • What is the history and outcome of the Mortimer v. McCool case?
  • How does enterprise theory liability vary from alter ego liability?
  • How has recent case law and statutory reform affected the landscape post-Mortimer?
  • In what ways do states like California and Pennsylvania differ in their analysis of enterprise liability?
  • How can counsel advise on best practices for risk reduction?

Faculty

Gomez, Oscar
Oscar A. Gomez

Partner; Chair of the Litigation Practice Group
EPGD Attorneys at Law

Mr. Gomez’s practice focuses on business litigation, including but not limited to business and partnership...  |  Read More

Kang, Edward
Edward T. Kang

Managing Member
Kang Haggerty

Mr. Kang is the Managing Member of Kang Haggerty, and a member of the firm’s Philadelphia office. He devotes his...  |  Read More

Attend on August 7

Early Discount (through 07/18/25)

Cannot Attend August 7?

Early Discount (through 07/18/25)

You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. Strafford will process CLE credit for one person on each recording. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

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