Plan sponsors have a fiduciary obligation to prudently select and manage the investment options they offer participants in a retirement plan, and the obligation is under special scrutiny by participants in a plan with participant-directed investments...

Wind leases generally contain an option or development phase, where a wind developer runs tests and maintains the ability to make a decision whether to proceed with the wind development. This period of years is all-important, as a nine or ten figure investment...

The U.S. branch profits tax (BPT) is a critical component of the federal tax system, ensuring foreign corporations with U.S. branches face a tax burden similar to U.S.-incorporated subsidiaries. Imposed at a 30% rate on the "dividend equivalent amount...

The Federal Deposit Insurance Corporation (FDIC) recently proposed changes to custodial deposit accounts with transactional features, aiming to ensure the prompt payment of deposit insurance to depositors. The proposed rule seeks to define FDIC pass-through...

This practice note includes an overview of FDA medical device regulatory requirements including premarket notification and approval, investigational device exemptions, and quality system regulations. Read now » Related Content FDA Medical...

As the population ages and more taxpayers live on fixed incomes, both federal and state governments face challenges in determining the appropriate level of taxation for retirees. For federal income tax purposes, retirement income is generally fully includable...

Unlock the secrets to successfully drafting printed matter and game patent claims. Learn how to establish crucial functional or structural relationships between printed matter and other elements to ensure your claims hold patentable weight. Discover strategies...

CA Bill Focuses on Mental Health of Wildfire Victims A bill ( AB 1032 ) introduced in the California Assembly would require healthcare service plans and insurers to reimburse enrollees or insureds who live in a county where a state or local emergency...

Do you need to stay up to date with privacy-related federal legislation proposed after January 1, 2025, including workplace privacy? Review and set an alert on the Federal Privacy Legislation Tracker . Read now » Related Content Employee...