The most prominent tax characteristic of a partnership or LLC is that these entities are flow-through entities for tax purposes. Consequently, the entities do not pay taxes themselves. Rather, they report...
Hotel and hospitality acquisitions generally include additional operational concerns such as employee transitions, food and beverage operations, inventory, and guest baggage turnover, as well as franchise...
When drafting and negotiating an acquisition agreement, counsel should address potential issues arising from allegations of fraud to avoid potentially complex, time-consuming, and costly disputes after...
Understand the prescription drug discount program established under Public Health Service Act Section 340B. Read now » Related Content Life Sciences Post-Closing Price Reporting Covenant...
Do you need to understand how states are trying to protect employees from algorithmic and artificial intelligence (AI) discrimination? Read our newly published article, States Passing Laws to Prevent AI...
At-the-market (ATM) programs are shelf offerings that can provide issuers with more flexibility and control, lower share price impact, and lower costs, when compared to a traditional underwritten offering. These features come at the cost of a smaller overall size of the offering and thus a smaller capital raise. Read this practice note for information on the ATM deal structure, disclosure trends, regulatory updates, and a market outlook for these types of deals.
Read now »
Related Content
Practical Guidance Updates Featuring the latest updates from your Practical Guidance account.
Experience results today with practical guidance, legal research, and data-driven insights—all in one place.Experience Lexis+