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...
Same-sex couples who are married have the same legal rights, for tax purposes, that opposite-sex couples do: The U.S. Supreme Court, in United States v. Windsor, saw to that: United States v. Windsor, 570 U.S. 744 (2013). The succeeding case on LGBTQ rights, Obergefell v. Hodges, held that same-sex couples have the constitutional right to marry under the Fourteenth Amendment Due Process and Equal Protection Clauses: Obergefell v. Hodges, 135 S. Ct. 2584 (2015). There’s more to learn, particularly in estate planning for same-sex couples.
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