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...
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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...
Although real estate might not be the driver in a particular M&A transaction, most M&A transactions contain some real property element, generally in the form of real estate owned and/or leased by the seller. Moreover, while real estate counsel might possess the requisite real estate knowledge, they may find it challenging to draft and negotiate the real estate provisions in an M&A agreement. Therefore, M&A counsel must have a working knowledge of real estate-related risks and considerations that may arise in the context of an M&A transaction. Check out this practice note discussing key real estate provisions typically found in M&A transaction agreements and explaining important differences between these agreements and traditional real estate purchase and sale agreements.
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