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,...
Supplemental Executive Retirement Plans, or SERPs, are structured to avoid most rules that apply to qualified plans that limit the ultimate benefit that can be derived from the plan. SERPs are simply contractual promises to participants to pay an amount to them in the future (in the payment form(s) provided under the SERP). The SERP may be structured as an account balance plan and provide supplemental defined contribution plan benefits or otherwise supplement (as an accrued benefit) an individual's qualified defined benefit plan benefits.
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