This practice note discusses the principal U.S. federal income tax consequences to a private fund and its investors of owning common stock or American Depository Shares (ADSs) of a foreign corporate issuer...
Whether you’re in need of a refresher or are learning the area of consolidated tax returns for the first time, the Federal Income Taxation of Corporations Filing Consolidated Returns (2d ed.) treatise...
Commercial landlords and tenants should negotiate lease rent escalation provisions with rising inflation in mind. In this changing economy, it is critical to balance both parties’ interests when...
Double dummy mergers are commonly used in friendly public company acquisitions when the acquiror and target are relatively equal in size. The acquiring corporation usually acquires the target corporation...
Are your clients prepared for a Department of Labor (DOL) wage and hour investigation? Watch our new video by attorney Rex Fennessey of McMahon Berger, entitled DOL Wage and Hour Investigation Preparation...
On July 27, the U.S. Court of Appeals for the Eleventh Circuit issued its decision in Drazen v. Pinto, No. 21-10199, 2022 U.S. App. LEXIS 20766 (11th Cir. July 27, 2022), confirming for the first time that absent putative class members must have Article III standing. Check out this article for expert insights on this decision’s potentially broad, sweeping implications for not only Telephone Consumer Protection Act (TCPA) class actions but any class action where Article III standing is called into question and circuit splits exist.
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