According to recent studies, over 20% of Americans struggle with some form of mental illness. To help advise employers on legal and practical workplace mental health issues, see this superb practice note...
Under IRC § 103(b)(2) , interest which would otherwise be excluded from gross income under IRC § 103(a) is instead subject to federal income taxation if the obligation is classified as an arbitrage...
Landlords and tenants often negotiate rent abatement clauses. These clauses are used as a lease incentive and also as a remedy when tenants are prevented from using or profiting from the premises due to...
The Financial Crimes Enforcement Network (FinCEN) recently updated its Frequently Asked Questions page regarding beneficial ownership information reporting under the Corporate Transparency Act (CTA). The...
Explore the law on means-plus-function claiming with this practice note describing when a utility patent claim should be interpreted as a means-plus-function or step-plus-function claim (functional claims...
You represent a Chapter 11 debtor that is conducting a marketing process for the sale of substantially of its assets and you need to draft a confidentiality agreement that will protect the information provided by the debtor to interested parties. Check out this practice note for a discussion of provisions that should be in the agreement and practice tips.
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DID YOU KNOW? The famous jurist, Judge Learned Hand, was the first to use the phrase “indubitable equivalence”? For content on the indubitable equivalent, see Confirmation and Adequate Protection.
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