Read about 2022 accounting and tax protocols related to emerging issues in virtual currency enforcement by the IRS and other state agencies. Tax practitioners should direct their clients to be mindful in providing the appropriate documentation needed to report...
The Internal Revenue Service (IRS) recently shared its view on this question with taxpayers and the real estate investment trust (REIT) industry in the context of percentage leases. On February 4, 2022, the IRS released Private Letter Ruling 202205001 and reminded...
A wide variety of institutions, foundations, and high-net-worth individuals invest in private equity funds, and the largest of these institutional investors have both the resources to engage attorneys and consultants to carry out thorough private equity fund reviews...
Many companies are responding to Russia’s invasion of Ukraine by divesting existing interests in subsidiaries and joint ventures that conduct business in or with Russia. Other companies are reconsidering ongoing negotiations and drafting agreements to account...
For many workers and businesses, Russia’s invasion of the Ukraine may be their first time dealing with the devastating side effects of war. What should American businesses know about the Russian-Ukrainian war and what specific steps should they consider?...
The Supreme Court recently ruled that lack of knowledge of either fact or law could excuse an inaccuracy in a copyright registration so long as the mistake was made inadvertently. The safe harbor of 17 U.S.C. § 411(b) is intended to make it easier for nonlawyers...
As policy discussions heat up and Congress contemplates national legalization, gain insight on the rising prominence of the Dormant Commerce Clause with this practice note, which explores the anticipated interplay between proposed federal regulatory oversight of...
Financial institutions frequently transact cross-border in international jurisdictions. Apart from the standard risk associated with cross-border transactions, there are also regulatory requirements to consider in each jurisdiction. Access links to international...
Read this article discussing interest rate floors for SOFR rate loans. Interest rate floors are a common tool by lenders in commercial loans to ensure that they will always earn a certain minimum yield on their loan. This article discusses how the floor transfers...
With sanctions against Russia seemingly here to stay, learn what your clients can and cannot do when transacting business abroad. READ NOW » Related Content Ukraine Invasion Resource Kit Stay up to speed on the latest legal implications Russia’s...
Since ERISA’s enactment, the DOL has maintained a robust investigatory program for enforcing the fiduciary and prohibited transaction provisions of Title I of ERISA. DOL's ERISA enforcement activities and investigations remain a high priority under the...
Collection of biometric data continues to be a hot issue, with the Illinois Supreme Court recently addressing a critical question regarding one of the broadest biometric statutes in the country, the Illinois Biometric Information Privacy Act (BIPA), and confirming...
Gain an understanding of critical issues that should be considered and addressed when drafting a contractual joint venture agreement. READ NOW » Related Content Joint Venture Structuring and Planning Read about key benefits and drawbacks, scope and...
Beneficial owners of securities registered under the Securities Exchange Act are required to disclose the acquisition or possession of such securities. Read this Client Alert Digest to stay current with the SEC’s latest proposal to amend the reporting deadlines...
We all know, thanks to ‘80s Supergroup REO Speedwagon, that information that you heard from a friend who, heard it from a friend who, heard it from another about a third-party messing around, is inadmissible hearsay. Yet evidentiary issues are often trickier...