In some M&A transactions, pre-existing employment contracts might provide certain employees with rights that must be dealt with in connection with acquisition, in some cases even if such employees will not be retained by the buyer. For example, an officer may...
Check out this new resource kit providing an overview of sustainable finance and environmental, social, and governance (ESG) reporting, disclosure, and regulatory issues. This resource kit includes Practical Guidance content on these issues, including detailed...
Access this state law survey from Lexis Practical Guidance – Healthcare for up-to-date information on state laws and pending state legislation that impose premerger notification requirements on transactions (e.g., mergers, acquisitions, affiliations, or similar...
By: Aaron Eberle The spring and summer buying season is in full bloom in the American real estate industry, a time of year when lawyers who advise clients in real estate transactions tend to be busier than usual. And expert forecasts suggest that business activity...
Do you need to help employers manage their immediate crisis response across a range of key risks, including ensuring that the business continues to run during an emergency or crisis? Start with our Crisis Response and Business Continuity Resource Kit , which summarizes...
Generally, the way an annuity is treated depends on the type of annuity and its inherent features and benefits. This practice note addresses the specifics of the treatment for fixed, variable, immediate, deferred, and hybrid annuities. Review how income taxation...
In a recent development in the prosecution by the U.S. Department of Justice (DOJ) of the misuse of Rule 10b5-1 plans, the DOJ brought insider trading charges against an executive based on the filing of a 10b5-1 plan, which DOJ alleged was a cover for illicit trading...
OFLC, Aug. 15, 2024 "The Office of Foreign Labor Certification (OFLC) has released a comprehensive set of public disclosure data (through the third quarter of fiscal year 2024) drawn from employer applications requesting prevailing wage determinations and...
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 asset is any digital representation of value recorded on...
Practical Guidance offers a Mortgage Servicing Fees topic in the FSR State Law Comparison Tool. This Q&A series offers comprehensive guidance on permissible mortgage servicing fees for institutions across all 50 U.S. states. Practitioners can utilize this...