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 by private equity (PE) funds, particularly in buyout transactions...
Check out this practice note for an overview of trademark coexistence and consent agreements. Topics covered include the main purposes of coexistence agreements, when consent agreements may be warranted, the advantages and disadvantages of both types of agreements...
On Sept. 27, 2024 federal judge Geoffrey W. Crawford granted summary judgment for the plaintiffs in two cases, L.A.A.M. v. Zuchowski and C.M.Z. v. Zuchowski . Hats off to superlitigator Jesse Bless !
Commercial Property Assessed Clean Energy (C-PACE) financing provides borrowers access to additional capital for constructing energy-efficient improvements. Private lenders offer C-PACE financing in most states with the financing assessment program administered by...
Andrea Castillo, Los Angeles Times, Sept. 5, 2024 "[L]anguage-access failures [are] documented in a report published Thursday that concluded the Immigration and Customs Enforcement agency was failing to provide adequate translation services mandated by federal...
The value of water has risen in the U.S. especially in areas where droughts have become more prevalent. Though water rights can be transferred between entities, there are restrictions, limitations, and federal approval required. Read this article regarding a lawsuit...
Follow the steps outlined in this checklist to find old insurance policies that may provide coverage for a per- and polyfluoroalkyl compounds (PFAS) liability claim. Read now » Related Content Insurance Coverage for PFAS Liability Learn about potential...
Review the key legal and business issues in a trade book publishing contract. This practice note, written by expert author Connie J. Mableson, addresses important provisions including copyright ownership, the author's grant of rights, term, advances and royalties...
Read this new practice note discussing blue bonds. Blue bonds are any type of bond instrument where the proceeds are exclusively applied to finance or re-finance, in part or in full, new and/or existing blue projects that promote sustainable use of maritime resources...
IRS issued a reminder that employers who offer educational assistance programs can also use them to help pay for their employees’ student loan obligations through Dec. 31, 2025. These programs rely on I.R.C. Section 127 which permits up to $5,250 of qualifying...