The Bipartisan Budget Act of 2015 (BBA) ( Pub. L. No. 114-74 ) changed the audit and collection procedures for partnerships, effective for tax years beginning after December 31, 2017. Congress intended that the BBA would simplify partnership audit procedures (at...
A relocation clause gives the landlord flexibility to move a tenant to accommodate the needs of a larger prospective tenant. Unless the tenant can persuade the landlord to exclude such provision from the lease, it should negotiate tenant-friendly language to minimize...
Check out the new jurisdictions added to the Corporate and M&A State Law Comparison Tool. You can now compare jurisdictional rules and requirements for corporate appraisal rights, asset sales, and corporate and LLC mergers across Maryland, Massachusetts, New...
Effective January 1, 2023, employers will have expanded obligations under the California Privacy Rights Act (CPRA) regarding employee privacy. To get ahead of the curve, read our newly published practice note on the topic, by Littler Mendelson lawyers Zoe Argento...
Get ready for the new European unitary patent available in 2023 by refreshing your knowledge of European patent application requirements. This practice note reviews the basics and highlights the differences between European and U.S. patent applications. Read...
Watch this video and learn about the many ways that the National Association of Insurance Commissioners addresses data protection and cybersecurity for insurers. Get some Christmas cookies with a cup of eggnog and press play! Watch now » Related Content...
Calling all group health plans! Rely on this template to satisfy the Health Insurance Portability and Accountability Act (HIPAA) requirement that covered entities provide individuals with a Notice of Privacy Practices (NPP) that complies with HIPAA Privacy Rule...
FinCEN recently issued the final rule to implement the Corporate Transparency Act’s (CTA) beneficial ownership information (BOI) reporting provisions. The CTA final rule establishes uniform (1) beneficial ownership and (2) company applicant reporting requirements...
Make sure you are up to date on the latest trends in equity cure rights in credit agreements. Equity cure rights permit an investment of cash in the borrower—typically made by a holding company, sponsor, or other shareholder—to allow the borrower to...
When parties enter into a wind lease, the lease often contains a “build-out clause” that requires the developer to build a minimum number of wind turbines (or a minimum amount of megawatt generating capacity) as part of the project. These clauses act...
Practical Guidance continuously adds new documents to Market Standards , a searchable database of publicly filed employment agreements that enables users to search, compare, and analyze over 5,900 executive employment agreements using 75 detailed deal points. Below...
Beginning on January 1, 2023, employers have additional obligations under the California Privacy Rights Act (CPRA) with respect to the privacy of human resources data. Check up on your compliance efforts by checking out this review of the requirements and best...
Gain an understanding of the Federal Trade Commission (FTC) Franchise Rule, which governs franchise sales in the United States, and the requirements imposed on franchisors, including the preparation/dissemination of a franchise disclosure document to prospective...
Also known as “bought deals,” block trades are securities offerings in which the underwriters, after going through a bidding process, have agreed to buy a “block” of the securities to be offered before any marketing has been done. Read this...
This holiday season, keep things civil during discovery with Civil Litigation’s checklists. Click the link below to make sure you know what you owe, to whom, and when with our interactive federal Deadlines in Civil Litigation Chat Bot Checklist. Our bot will...