The Tax Cuts & Jobs Act introduced the base erosion and anti-abuse tax, global intangible low-taxed income, foreign derived intangible income, and the participation exemption regime. Prior to the IRS releasing Schedule K-2, for reporting a partner’s international...
Is your client looking to buy or sell commercial real estate? Our Purchasing and Selling Commercial Real Estate Resource Kit will help guide you through the process. Access resources on brokers, letters of intent, due diligence, title and survey, 1031 exchanges...
Private equity investments can raise complicated questions about attorney-client privilege, ranging from the interactions between a private equity firm and its portfolio companies, to communications with investors. It is important for in-house counsel at private...
As the environmental, social, and governance (ESG) landscape continues to rapidly evolve, many public companies are beginning to consider and develop aspects of ESG strategy, implementation, and disclosure. M&A counsel should be prepared to advise clients on...
The COVID-19 pandemic has severely affected the mental health of many American workers. To help advise employers on legal and practical workplace mental health issues, see this superb practice note by Jennifer Mathis, Lewis Bossing, and Sara Frank of the Bazelon...
Check out this discussion of invalidity defenses to design patent infringement based on 35 U.S.C. § 112 (indefiniteness and lack of enablement), functionality, incorrect inventorship, double patenting, inequitable conduct, and other equitable defenses, as...
Get clarity on Insurance Needs for Large Law Firms , including the impact a firm’s structure has on its insurance requirements. READ NOW » Related Content Professional Liability Insurance Fundamentals Discover the basics of malpractice insurance...
Make sure you are doing your best for your client when you start to negotiate your deals. This practice note discusses an overview of documentation principles and provides an analysis of market trends in certain publicly filed commitment letters from the second...
Energy projects can provide your clients with high return-on-investment (ROI) opportunities, but these high-ROI opportunities often rely on tax incentives. Find out what incentives currently exist and how to take advantage of them by reviewing our practice note...
Among the social infrastructure changes proposed by the Ways & Means Committee for the “Build Back Better Agenda” relating to retirement are reforms imposing an excise tax on employers for failing to maintain or facilitate automatic contribution...
As more employees than ever before work from home (WFH), businesses face new and different data privacy and security risks. Businesses will not get a pass on data privacy and security issues potentially caused by the shift in working conditions. This checklist...
Gain knowledge of the California Transparency in Supply Chains Act of 2010, a California statute which requires certain companies doing business in the state to make public disclosures regarding what they are doing to halt slavery and human trafficking, to allow...
Section 5 of Form 8-K covers changes in control, director departures and elections, amendments to articles of incorporation or bylaws, trading suspensions, and other important corporate events. Use this practice note to understand a client’s disclosure obligations...
FOMO (the fear of missing out) hits us in many ways, but perhaps no more acutely than when we hear about how other attorneys have found less expensive ways to conduct a document review. Make sure you’re living your best legal life with our checklist on document...
You represent a small business that is failing to meet its financial obligations and wants to reorganize. Your client asks you to explain the differences between filing a small business bankruptcy and a Chapter 11. READ NOW » Related Content Subchapter...