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...
This practice note will get you up to speed on special enrollment rules that require employer sponsors of group health plans to allow employees to enroll themselves or their eligible dependents in group health plans upon the occurrence of certain specified events (i.e., outside of the sponsor's open enrollment period). These rules, which apply to plans subject to the Employee Retirement Income Security Act (ERISA), were implemented via the Health Insurance Portability and Accountability Act (HIPAA). Learn about the requirements and conditions necessary for an employee to obtain coverage during a special enrollment period, and the information employers must provide to employees notifying them of their HIPAA special enrollment rights.
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