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,...
When an entity is deemed to hold plan assets, persons who exercise control over the entity’s assets, or who receive compensation for providing investment advice with respect to those assets, become fiduciaries subject to ERISA fiduciary obligations and prohibited transaction rules under ERISA or Internal Revenue Code Section 4975. Use this flowchart to determine whether an entity is deemed to hold plan assets pursuant to ERISA’s look-through rule.
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