Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
Read this practice note discussing factoring transactions, the parties involved, and the reasons for factoring. This practice note specifically discusses the distinguishing features of advance and discount...
Land banking transactions are an alternative financing structure where the land banker (typically an investment group) purchases the land shortly before or soon after the homebuilder acquires it. The parties...
Don’t miss out on what’s trending in the deal market. Find out how dealmakers are navigating valuation uncertainties with increasingly nuanced adjustment provisions, from working capital metrics...
Check out this video discussing best practices for responding to FDA Form 483 inspectional observations. Watch now » Related Content Life Sciences FDA Matters Representation and Warranty Clause...
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Advise your clients on compliance issues under the Genetic Information Nondiscrimination Act of 2008 (GINA), Pub. L. No. 110-233, for employer welfare plans, specifically group health plans and wellness programs. Ensure individuals are protected against discrimination in health insurance coverage and employment based on their genetic information. Get up to speed on key definitions and concepts under GINA, review the prohibitions on the collection and use of genetic information and other rules in the context of group health plans, and compare GINA’s requirements to your clients’ wellness programs and health risk assessments.
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