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,...
One of many critical challenges start-up ventures confront is capital raising, including the manner of acquiring capital, determining which type of capital (e.g., debt, equity, convertible securities) to utilize, how much capital to raise, how to target investors, and the overall fundraising (or securities offering) process. This practice note discusses three primary ways in which start-up and other early-stage companies may engage in private and alternative (rather than registered, public) securities offerings in the U.S. We consider several of the most common types of private and alternative fundraising authorized under U.S. federal securities laws, including their respective issuer and investor eligibility requirements, maximum offering amounts, key documents and forms, and applicable state law requirements. READ NOW »
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