According to recent studies, over 20% of Americans struggle with some form of mental illness. To help advise employers on legal and practical workplace mental health issues, see this superb practice note...
Under IRC § 103(b)(2) , interest which would otherwise be excluded from gross income under IRC § 103(a) is instead subject to federal income taxation if the obligation is classified as an arbitrage...
Landlords and tenants often negotiate rent abatement clauses. These clauses are used as a lease incentive and also as a remedy when tenants are prevented from using or profiting from the premises due to...
The Financial Crimes Enforcement Network (FinCEN) recently updated its Frequently Asked Questions page regarding beneficial ownership information reporting under the Corporate Transparency Act (CTA). The...
Explore the law on means-plus-function claiming with this practice note describing when a utility patent claim should be interpreted as a means-plus-function or step-plus-function claim (functional claims...
As the commercial real estate industry continues to adapt to new COVID-19 realities, developer clients are looking to their attorneys for guidance on how to protect themselves from risk while getting the deal done. Read up on best practices for representing a real estate developer, from the initial stages of due diligence and entity selection through creation of the development.
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