The final I.R.C. Section 451 regulations issued in December 2020 address the timing of income recognition for accrual basis taxpayers. 86 Fed. Reg. 810 (Jan. 6. 2021) . In August 2021, the IRS and Treasury issued two new revenue procedures to help clarify these...
We’ve all been there. That CRE financing you closed a year ago is back at the top of your inbox. The borrower defaulted and your client is asking what to do. Don’t worry – we’ve got you covered. Brush off that closing binder and read up...
In the past, private equity funds made frequent use of bridge financing as a tool to provide cash necessary to complete fast-moving transactions. As bridge financing grew in popularity, competition in the bridge lending space resulted in more market participants...
Climate change continues to be a prominent and rapidly evolving environmental issue. M&A attorneys must understand the potential legal and business risks presented by climate change issues, and Practical Guidance has you covered. Check out this practice note...
Employees have begun filing suits against employers that challenge mandatory COVID-19 vaccines. Are you ready to advise your clients on such emerging litigation? Let Fisher Phillips LLP partners Melissa Camire, Richard R. Meneghello, and Kristen Nesbit advise you...
Check out this new practice video for an overview of U.S. trade secret law, including applicable state and federal laws, the requirements for trade secret protection, examples of famous trade secrets, and trade secret misappropriation. VIEW NOW » Related...
It’s not all fat pigs and plum cake when the regulators come calling. Learn how to navigate the ins and outs of a Market Conduct Examination with this practice note. READ NOW » Related Content Market Conduct Pre-Examination Checklist Review...
Are you getting ready to close a deal? If so, make sure you are on top of all of your deliverables, including all of the ancillary documents that are prepared and delivered in connection with the deal, such as the perfection certificate, closing checklist, closing...
With the vagaries of supply and demand, it is a critical part of the energy marketplace to store hydrocarbons such as crude oil and gasoline. Often, these are stored in underground tanks. Review our practice note titled Underground Storage Tanks: Environmental...
Because plan sponsors rely on their vendors to operate their plans, they may mistakenly think that their recordkeeper, for example, is the legal plan administrator responsible for fixing plan mistakes. To understand why administrative responsibility has not been...
Mobile apps have proliferated as the use of mobile devices have become increasingly prevalent, yet they may pose numerous privacy concerns due to the vast amounts of personal information that they are capable of collecting, using, and sharing. This privacy policy...
Is your client a government contractor? Learn about the Davis-Bacon Act, which requires federal government contractors and subcontractors to pay prevailing wages and benefits to laborers and mechanics working on most public works contracts. READ NOW » ...
Although their balance of streamlining and detail may vary, an insider trading policy is an essential protection for a public company. Use this form to draft an effective policy for your clients. READ NOW » Related Content Insider Trading Memorandum...
Before finalizing your settlement, run through our checklist to make sure you haven’t forgotten anything. READ NOW » Related Content Settlement Fundamentals and Tactics (Federal) Discover how to negotiate and finalize a settlement. Pre...
Unfortunately, people who loan money to their friends can probably relate to permanently saying goodbye to their money. However, DIP lenders usually protect themselves from this fate by carefully crafting a DIP loan agreement. READ NOW » Related Content...