The best way to learn about the tax considerations for buyers and sellers in M&A transactions is to study the different M&A deal types. This practice note focuses on the typical tax consequences...
While landlords initiate many evictions for rent payment defaults, they also evict tenants for other lease breaches and violations of federal, state, or local laws. Both landlords and tenants should familiarize...
Representations and warranties insurance (RWI) continues to evolve to meet the challenges of today’s M&A market. Keep your skills and knowledge sharp with RWI resources from Practical Guidance...
Are you interested in recent key legal developments in transgender law in the workplace? Watch our new Transgender Employee Compliance in the Workplace: Key Employer Steps Video , by Kimberley E. Lunetta...
A conservation easement is a legal agreement between a landowner and an eligible entity that imposes restrictions and/or affirmative obligations on the landowner's property to retain or protect natural or historic resources for the public good. Like a traditional common law easement, a conservation easement is a grant of less than the landowner's entire interest in the property and its terms are binding upon the successors and assigns of the original parties. Typically, donations of partial interests in real property are not tax-deductible, but the donation of a conservation easement is one of the narrow exceptions to this rule.
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DID YOU KNOW? Trying to address misrepresentations by companies advertising to taxpayers that their food plans are “tax deductible,” the IRS released FAQs on medical expenses related to nutrition, wellness, and general health to determine whether a food or wellness expense is a reimbursable (by a health FSA or an HSA) medical expense.
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