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...
Few people today recall the 1963 failure of automaker Studebaker and the resulting loss of workers’ pensions. It started the buzz about the state of pension law in the United States with many issues to be resolved. For example, before ERISA, employers could adopt plans in which short breaks in service resulted in a loss of accumulated vesting service. This forced affected participants to start over in accumulating retirement benefits. With many plans, participants did not vest until they reached their full retirement age. After Studebaker, it took 10 more years to get a bill introduced in Congress—which was finally signed on Labor Day, September 2, 1974. Hear more about the evolution of ERISA from video author Jeffrey Mamorsky of Cohen & Buckmann, P.C.
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