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...
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With a worldwide rush to explore for and produce as much oil and natural gas as possible, many former rivals are joining together to explore energy-producing regions together. Using a joint operating agreement to govern individual rights and responsibilities, multiple parties can join together to efficiently explore untapped fields quickly and efficiently. Helping your clients understand the basics of negotiating a joint operating agreement will put them in good stead to take advantage of high energy prices and start producing more hydrocarbons today.
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