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,...
The U.S. Securities and Exchange Commission has implemented significant changes to Form PF, aiming to gather additional data on private equity funds and hedge funds. Large hedge fund advisers, those managing $1.5 billion or more in assets, must now file Form PF within 72 hours of specific trigger events. Private equity fund advisers, regardless of size, must also report certain trigger events within 60 days after a fiscal quarter. Furthermore, large private equity advisers (managing at least $2 billion in assets) face additional reporting requirements on clawbacks and fund details. Read this client alert digest to better understand the details of this final rule.
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