While we await changes from Congress with tax impact (see “Legislative Corner,” below), we bring your focus to the value of a Qualified Subchapter S subsidiary (QSub or QSS) in S corporation tax planning. The basic idea of a QSub is to allow the S corporation...
Learn all about the industrial leasing process. Access our new Industrial Leasing Resource Kit to find guidance on industrial lease agreements and related documentation, including letters of intent, work letter agreements, and guaranties. READ NOW Related Content...
When community transmission of a virus is still occurring during a pandemic, many employee roles will qualify as at least medium risk exposure, since any direct contact with another person—whether a coworker, client, vendor, or member of the public—could...
M&A practitioners must be highly skilled and agile, as each transaction has its own unique considerations. Understanding the intricacies between various transaction types is key, and Practical Guidance has you covered. Refresh your understanding of stock purchase...
Learn if your client needs to pay employees for their family and medical leave. Check out this comprehensive state and local law survey on paid family and medical leave laws (PFL). READ NOW Related Content Attendance, Leaves, and Disabilities State Practice...
Adapt this form for a trademark license agreement among a holding company that owns trademarks, an affiliated operating company that uses the marks in commerce, and a parent company that controls both the holding company and the operating company. VIEW NOW »...
Get an overview of Insurance Bad Faith Claims , including the insured’s rights, claim triggers, and the benefits of bringing a claim. READ NOW » Related Content Bad Faith Claims and Litigation Avoidance Checklist Get insight on the most important...
Make sure you are up to date on the latest trends in equity cure rights in credit agreements. This practice note discusses current market trends in publicly filed credit agreements from the second half of 2020 and first half of 2021. Equity cure rights permit an...
Natural gas prices are at historic highs. That means natural gas and shale drilling projects are going to come on line quickly and start to produce more natural gas than ever. But what will these drillers do with all that gas? Many think companies will turn to...
Open enrollment is a time each year when, outside of special enrollments like marriage or the birth of a child, individuals can enroll in or change their employer-based health insurance and other welfare benefit plan options. It’s a time when employers unveil...
If your client collects consumer data, it should have a privacy policy and adhere to that policy in practice. This checklist serves as a quick guide of things to look for when reviewing and/or drafting a privacy agreement between your client and its customers or...
Learn about the spoliation of evidence relevant to a commercial litigation matter, including the duty to preserve evidence regarding an existing or reasonably foreseeable litigation, the elements of a successful spoliation claim, obligations of third parties to...
Certain international companies may list their securities on over-the-counter exchanges without being reporting companies. Others choose to list on OTC Markets instead of a national securities exchange. This checklist shows the different substantive and disclosure...
Removing the case to federal court might be in your client’s best interests, but take a moment to make sure you’ve dotted your i’s and crossed your t’s. READ NOW » Related Content Notice of Removal (Federal) Find a form notice...
As counsel to a lender, you must be well-versed in lender liability issues, including potential exposure based on claims arising under the Bankruptcy Code. Certain lender practices can decrease the risk of liability in a borrower debtor’s bankruptcy. READ...