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,...
Will—and how will—your fund clients accommodate benefit plan investors? What portion of a private fund’s investor base will be comprised of pension plan assets? Navigating these questions is critical for any fund manager and their legal counsel, and our Private Equity Fund ERISA Resource Kit provides guidance on the issues that arise when ERISA pension plan assets are invested in pooled investment funds. Department of Labor “look-through” rules mean that a pooled investment fund such as a private equity fund that is not normally subject to ERISA or the prohibited transaction rules can become subject to these rules, and fund managers can be deemed to be ERISA fiduciaries. Our Practical Guidance resource kit includes materials for ERISA fiduciaries and for private equity fund managers concerning ERISA compliance and exemptions, including detailed practice notes, forms, and checklists.
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