Ancillary agreements play a crucial role in acquisition transactions, complementing and supporting the primary acquisition agreement. Common ancillary agreements include employment agreements, non-competition...
Countering the financing of terrorism remains a top priority of the U.S. government. Financial institutions are obliged to identify terrorists and terrorist organizations included on sanctions lists and...
Power purchase agreements operate as the main source of guaranteed revenue for both traditional and renewable power generation facilities. Because power generation facilities are often financed with non...
Liquidating distributions are the distributions through which a partnership or limited liability company (LLC) terminates a partner's or a member's interest in the entity. Like current distributions...
The U.S. Treasury Department’s Financial Crimes Enforcement Network (FinCEN) recently issued a nationwide reporting rule effective December 1, 2025. This new rule mandates certain reporting requirements...
LexisNexis® recently licensed several highly regarded Wolters Kluwer Answer Books helpful for tax practitioners, especially in answering, quickly and easily, key questions in the area of employee benefits, deferred compensation, and payroll taxation. These books include the 401(k) Answer Book, Annuities Answer Book, ERISA Fiduciary Answer Book, Nonqualified Deferred Compensation Answer Book, the Payroll Answer Book, and the Health Insurance Answer Book. Practical Guidance Tax provides links to key sections of these Answer Books in related content, e.g., links to relevant sections of the Payroll Answer Book in our practice note on payroll taxes.
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