When tax-exempt or non-U.S. taxpayers invest in U.S. businesses, unwanted and unintended U.S. tax obligations can follow without careful planning. Blocker corporations have become a common strategy employed...
Obtaining a Phase I environmental site assessment (ESA) is essential to conducting environmental due diligence for commercial real estate transactions. The goal of a Phase I ESA is to evaluate readily...
Artificial intelligence (AI) tools and resources are inundating the news, social media, professional seminars, and inboxes. AI is part of every conversation across industries and professional services...
Do you need guidance in defending against claims brought under the recently overhauled California's Private Attorneys General Act (PAGA)? Read Private Attorneys General Act in California: Defending...
Confidently present your case in chief to the Trademark Trial and Appeal Board (TTAB) with this opening trial brief that an opposer/petitioner (plaintiff) may use in an opposition or cancellation proceeding...
A missed deferral opportunity arises when an eligible employee in a 401(k) plan or other qualified cash or deferral arrangement should have had an opportunity to defer, reducing compensation by elective deferrals, but the deferral was missed by inaction of the employer/plan administrator. This occurrence isn’t uncommon in an auto enrollment plan, because it also happens for other reasons, like a missed entry date. But how can you correct? See when and how, and the advantages of not waiting too long to do so.
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