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,...
U.S. federal tariff policies can create significant risks for public companies, such as restricting access to markets, creating barriers to working with suppliers, increasing the cost of operations, impeding the transfer of information and technology, and others. Public companies should take care to disclose in the Risk Factors and MD&A sections of their Forms 10-K, 10-Q, and offering documents, as applicable. Read this practice note for a review of sample risk factor and MD&A disclosures relating to U.S. tariff policies as well as helpful disclosure tips.
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