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...
This practice note outlines considerations for investment managers as they navigate securities ownership thresholds and accompanying reporting requirements. There are several reporting and filing regimes that apply to the acquisition of different amounts of ownership of the securities of a U.S. company, and various approaches used to determine such "ownership." These includes the beneficial ownership reporting requirements under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934 (the Exchange Act), quarterly Form 13F filing requirements for institutional investment managers under Section 13(f) of and Rule 13f-1 under the Exchange Act, and Section 16 disclosure and disgorgement requirements under the Exchange Act.
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