The most prominent tax characteristic of a partnership or LLC is that these entities are flow-through entities for tax purposes. Consequently, the entities do not pay taxes themselves. Rather, they report...
Hotel and hospitality acquisitions generally include additional operational concerns such as employee transitions, food and beverage operations, inventory, and guest baggage turnover, as well as franchise...
When drafting and negotiating an acquisition agreement, counsel should address potential issues arising from allegations of fraud to avoid potentially complex, time-consuming, and costly disputes after...
Understand the prescription drug discount program established under Public Health Service Act Section 340B. Read now » Related Content Life Sciences Post-Closing Price Reporting Covenant...
Do you need to understand how states are trying to protect employees from algorithmic and artificial intelligence (AI) discrimination? Read our newly published article, States Passing Laws to Prevent AI...
Practical Guidance is proud to publish the ERISA Compliance Handbook for Asset Managers, targeting funds and managers preparing for and responding to issues relating to compliance with the Employee Retirement Income Security Act of 1974, Pub. L. 93–406, 88 Stat. (ERISA). This handbook serves as a reference guide for specific situations governed by special rules under ERISA, and provides a practical resource that can be taken off the shelf as circumstances create a need for information regarding compliance with ERISA. In the interest of useful guidance, and to encourage the adoption and implementation of robust compliance policies and procedures, the handbook includes “Sample Compliance Policy” language at the end of many chapters. READ NOW »
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