The most prominent tax characteristic of a partnership or LLC is that these entities are flow-through entities for tax purposes. Consequently, the entities do not pay taxes themselves. Rather, they report...
Hotel and hospitality acquisitions generally include additional operational concerns such as employee transitions, food and beverage operations, inventory, and guest baggage turnover, as well as franchise...
When drafting and negotiating an acquisition agreement, counsel should address potential issues arising from allegations of fraud to avoid potentially complex, time-consuming, and costly disputes after...
Understand the prescription drug discount program established under Public Health Service Act Section 340B. Read now » Related Content Life Sciences Post-Closing Price Reporting Covenant...
Do you need to understand how states are trying to protect employees from algorithmic and artificial intelligence (AI) discrimination? Read our newly published article, States Passing Laws to Prevent AI...
Only administrators of an ERISA employee benefit plan with at least 100 account balances (100 eligible participants for plan years beginning before January 1, 2023) are required to engage an independent Qualified Public Accountant (IQPA) to provide an opinion on an employee benefit plan’s financial statement, which is required to be appended to the annual Form 5500 filing. Read this practice note to learn more about the purpose of the audit and the duty of the plan administrator.
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