The United States has tax treaties with nearly 70 countries to prevent double taxation and curb tax evasion. These treaties, based on Article II, Section 2 of the U.S. Constitution, are reciprocal and...
Real estate activities are highly regulated, and each state has laws governing specific prohibited practices as well as liabilities and penalties for violations. Explore this state law survey covering...
Contractual disputes regarding allegations of fraud are often complex, time-consuming, and expensive to litigate. Parties may amicably negotiate an acquisition agreement without even considering whether...
This practice note covers FDA prior notice requirements for imported food, including scope and exceptions, notification contents and timing, methods of submitting notice, and consequences for failing to...
Do you need guidance on drafting international employment contracts? Read our International Employment Agreements: Key Drafting Tips practice note, by John L. Sander, Michael Watts, and William Ellis,...
Review the requirements for association health plans (AHPs) imposed by the Employee Retirement and Income Security Act (ERISA). Understand how U.S. Department of Labor rules shape how you advise clients wishing to either establish a new AHP or reevaluate the operations of an existing AHP. Get answers to two threshold questions that any association seeking to establish an AHP must address: (1) whether the association qualifies as a bona fide association under ERISA and therefore meets the definition of employer capable of sponsoring an ERISA health plan, and (2) depending on the association’s qualifications, whether it can adopt a viable AHP.
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