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,...
The new DOL rule on Environmental, Social, and Governance (ESG) investing and proxy voting removes the cumbersome weights that the prior rule imposed in considering ESG factors when selecting or monitoring plan investments. Plus, it’s a good thing that most active plans are of the defined contribution variety with participant-directed investment for all or some of a participant’s plan balance. Fiduciaries don’t violate their duty of loyalty to participants if they consider participant preferences for ESG-friendly investments in choosing to include such investment options in a prudently-selected plan menu, so, happy eco-investing!
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