Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
Read this practice note discussing factoring transactions, the parties involved, and the reasons for factoring. This practice note specifically discusses the distinguishing features of advance and discount...
Land banking transactions are an alternative financing structure where the land banker (typically an investment group) purchases the land shortly before or soon after the homebuilder acquires it. The parties...
Don’t miss out on what’s trending in the deal market. Find out how dealmakers are navigating valuation uncertainties with increasingly nuanced adjustment provisions, from working capital metrics...
Check out this video discussing best practices for responding to FDA Form 483 inspectional observations. Watch now » Related Content Life Sciences FDA Matters Representation and Warranty Clause...
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As state consumer privacy legislation grows, Congress has been feeling increased pressure from the business community and consumer advocates to set a uniform federal standard for how companies use, share, and secure consumers' data. With bipartisan and bicameral support, the proposed American Data Privacy and Protection Act is being called the “best opportunity” in decades to establish a long-elusive national consumer privacy framework. Could this be the one we’ve been waiting for . . . or will this proposal sink?
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