Recently, the general counsel of a client of mine had a thought while looking at the securities filings rules. He thought about the intangible assets his corporation possessed in the form of Intellectual Property, and how the Sarbanes-Oxley act could affect similar companies whose intangible assets may be on shaky ground because of the drop dead clause in a common Open Source license called the GPL. We wrote a white paper analyzing the issue. Click here to read it.
Our paper stirred up some discussion on Slashdot, and prompted a response from the Software Freedom Law Center which purports to refute our observations, but with which we actually fully agree.
We've also made a study of the legal status of using loadable kernel modules under Linux in order to avoid the requirement of Linux's license that the source code for modifications to the operating system must be revealed.
More is on the way.