I.R.C. Section 6662 transfer pricing (TP) penalties generally occur when there is an underpayment of tax attributable to a valuation misstatement, subject to certain thresholds. An understanding of documentation best practices is important because Section 6662...
Watch our brand-new five-part video series to learn all about title insurance from an expert in the field. Just grab the popcorn and press play! Click the link below for an overview of what title insurance is. For more videos covering all things title, from ordering...
Private equity investments are a particularly important subject to a tax attorney involved in entity formations, equity issuances, and M&A transactions. This practice note discusses U.S. federal income tax considerations that arise in a preferred equity investment...
Review the market trends in termination fees in public-target deals announced in 2021. This practice note covers the prevalence of both termination fees payable by the seller or target, and reverse termination fees payable by the acquirer. For quick reference,...
Do you need to advise your clients on the Americans with Disabilities Act (ADA) and best practices to provide a reasonable accommodation? Watch Practical Guidance L&E’s video on ADA reasonable accommodation by Jonathan R. Mook, partner at DiMuro Ginsberg...
This practice note covers the fundamentals of copyright assignments and rules for works made for hire, assignments from independent contractors or freelancers, partial copyright assignments, and recordation of copyright assignments. It includes links to the Nimmer...
Healthcare organizations are particularly attractive targets of ransomware attacks. Understand why they are targeted, the types of ransomware attacks they face, and how to use data privacy rules like HIPAA to mitigate or prevent them. READ NOW » Related...
Learn about the Consolidated Appropriations Act provisions that protect health plan enrollees from unexpected out-of-network bills caused by inaccurate provider directories in this article from the thought leaders at Mercer. READ NOW » Related Content...
The Dodd-Frank Act requires large banking organizations and certain other firms to periodically submit resolution plans which describes the strategy for resolution of the company in the event of a material distress or failure. The frequency of the Living Will filing...
Learn about the fees generally incurred in connection with a loan financing. This practice note provides practice tips on formulating the fee letter that documents these and related provisions, including market flex, securities demand, and alternative transaction...
LexisNexis® recently released an updated and substantially-revised renewable energy treatise, Wind and Solar Law . Practical Guidance Energy & Utilities provides links to key sections of this treatise as it relates to negotiating power purchase agreements...
Getting the human resources, benefits, and executive compensation functions of your organization ready for a potential sale or similar corporate transaction before the frenzy begins is advantageous. In light of the active M&A market, this may be an ideal time...
As state consumer privacy legislation grows, Congress has been feeling increased pressure from the business community and consumer advocates to set a uniform federal standard for how companies use, share, and secure consumers' data. With bipartisan and bicameral...
Learn about important issues regarding the self-authentication process of evidence through the use of an apostille or a notary public, including the importance of self-authentication, the authentication of foreign and domestic documents, and applicable laws. ...
A subscription (or purchase) agreement is a document that formalizes the contractual obligation for an investor to buy securities in a securities offering. Use this template to draft a subscription agreement for your client’s next unregistered offering. ...