When tax-exempt or non-U.S. taxpayers invest in U.S. businesses, unwanted and unintended U.S. tax obligations can follow without careful planning. Blocker corporations have become a common strategy employed...
Obtaining a Phase I environmental site assessment (ESA) is essential to conducting environmental due diligence for commercial real estate transactions. The goal of a Phase I ESA is to evaluate readily...
Artificial intelligence (AI) tools and resources are inundating the news, social media, professional seminars, and inboxes. AI is part of every conversation across industries and professional services...
Do you need guidance in defending against claims brought under the recently overhauled California's Private Attorneys General Act (PAGA)? Read Private Attorneys General Act in California: Defending...
Confidently present your case in chief to the Trademark Trial and Appeal Board (TTAB) with this opening trial brief that an opposer/petitioner (plaintiff) may use in an opposition or cancellation proceeding...
The October 2023 revisions to the Community Reinvestment Act of 1977 (CRA) amend the CRA performance evaluation framework for assessing banks and updates the federal banking agencies’ consideration criteria. CRA was implemented to ensure that banking institutions meet the needs of borrowers, markedly those in low and moderate income neighborhoods. The CRA amendments become effective in April 2024, with compliance set to begin January 1, 2026, and the revised reporting requirements becoming applicable on January 1, 2027. Read this practice note to understand the CRA amendments and evaluation framework revisions in preparation for CRA reporting.
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