For U.S. tax purposes, digital assets are considered property, not currency. A digital asset is stored electronically and can be bought, sold, owned, transferred, or traded. The tax definition of a digital...
Manufactured housing communities (MHCs), also commonly referred to as mobile home parks, continue to increase in popularity, while state and local regulations governing them also continue to expand. Read...
Parties come together to form joint ventures when all involved believe that they will have greater success working cooperatively on a specific project, product, or business than they would have if they...
Learn best practices for advocating on behalf of your FDA-regulated clients in light of the new legal paradigm introduced by the Supreme Court’s decisions in Loper Bright and Corner Post . Read...
Do you need to learn about potential legal and business risks stemming from the use of artificial intelligence (AI) tools to manage employee performance and make employment decisions (e.g., screening,...
The new DOL rule on Environmental, Social, and Governance (ESG) investing and proxy voting removes the cumbersome weights that the prior rule imposed in considering ESG factors when selecting or monitoring plan investments. Plus, it’s a good thing that most active plans are of the defined contribution variety with participant-directed investment for all or some of a participant’s plan balance. Fiduciaries don’t violate their duty of loyalty to participants if they consider participant preferences for ESG-friendly investments in choosing to include such investment options in a prudently-selected plan menu, so, happy eco-investing!
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