When making a Rule 506 securities offering, although state registration or qualification is not required, issuers must still follow state notice requirements. States generally require a Form D and a filing...
In 2025, navigating the IRS's tax collection process is more critical than ever, as changing tax laws and economic shifts demand vigilance from both individuals and businesses. The IRS, armed with...
Every state regulates common interest ownership, which may include condominiums, townhomes, cooperatives, and planned communities. Refer to Practical Guidance’s survey for state laws covering topics...
Special purpose acquisition companies (SPAC) that raise funds through an initial public offering must hold those funds in a trust account. SPACs have no business operations, but the proceeds in the trust...
This state law survey, covering the 50 U.S. states, the District of Columbia, and the U.S. Territories, addresses key topics related to the administration of vaccines and immunizations by pharmacists,...
Do you need to review state laws prohibiting employers from harming workers who refuse to attend mandatory workplace meetings focused on union organizing or political or religious matters (so-called captive audience laws)? Review and set an alert on our newly published survey, Captive Audience State Law Survey.
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The court granted in part and denied in part plaintiffs' motion for a preliminary injunction enjoining enforcement of the Termination, Certification, and parts of the enforcement Threat provisions. See Nat'l Ass'n of Diversity Officer s in Higher Educ. v. Trump, 2025 U.S. Dist. LEXIS 31747 (D. Md. Feb. 21, 2025).
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