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...
With Republican commissioners Melissa Holyoak and Andrew Ferguson joining the FTC in March, the Commission has GOP input for the first time in nearly a year. On April 22, the now-full-strength FTC voted unanimously to challenge a merger between “accessible luxury” handbag eminences Tapestry, maker of Coach and Kate Spade, and Capri, maker of Michael Kors. Besides railing against the merger’s impact on consumers, the FTC complaint cites as unlawful the effects on employee wages and working conditions. Helping labor has been an antitrust priority for Chair Lina Khan and her fellow Democrats, who still command a majority. But going forward, the political direction of the Commission on this and other matters deserves a closer look. Check in with the DOJ/FTC Antitrust Case Tracker (Merger), which tracks this and other merger challenges.
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