The U.S. Treasury Department is seeking information on the uses, opportunities, and risks of continued artificial intelligence (AI) development in the financial services sector. The use of AI in financial...
Flexible spending arrangements (aka flexible spending accounts or FSAs) operate under cafeteria plans that are established under IRC § 125 . A health FSA is the most popular FSA, allowing funds contributed...
New York State recently enacted the “Good Cause” Eviction Law limiting evictions and rent increases in New York City and potentially other municipalities within the state. Read this article...
Practical Guidance’s M&A Trends & Insights has the articles, client alert digests, and expert insights you need to stay up to date on important legal developments in M&A, including coverage...
Draft an agreement with a research institution to perform clinical research on behalf of a manufacturer. This template includes helpful drafting notes and alternate clauses. Related Content Institutional...
Under IRC § 103(b)(2), interest which would otherwise be excluded from gross income under IRC § 103(a) is instead subject to federal income taxation if the obligation is classified as an arbitrage bond. Arbitrage bonds are one of several exceptions to the federal income tax exemption for interest on obligations issued by governmental entities. These bonds are obligations that are reasonably expected to be used to acquire obligations that yield "materially higher" returns than the original obligation during the original obligation's term of issue.
Read now »
Related Content
Practical Guidance Updates Featuring the latest updates from your Practical Guidance account.
PRACTICAL GUIDANCE CUSTOMER EMAIL EDITION ON THE WEB
Experience results today with practical guidance, legal research, and data-driven insights—all in one place.Experience Lexis+