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...
SPACs continue to seek private company acquisition targets now that uncertainties around regulations and rules are becoming less of a mystery. Although market conditions and regulatory scrutiny still lead to terminations of pending de-SPAC transactions, a number of deals announced in 2023 were successfully completed in 2023 and the first half of 2024. Practical Guidance tracks the ever-changing status of de-SPAC transactions announced in 2023, whether they are completed, terminated, or still pending. Browse this listing of de-SPACs announced in 2023 to access deal summaries in Market Standards—M&A, including links to transaction agreements, snippets of deal points, and transaction status with links to Form 8-Ks for de-SPAC termination announcements.
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