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...
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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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M&A activity has been strong in the telecom industry in recent years, a trend that is likely to continue as we become increasingly connected in new and innovative ways. Check out this practice note discussing factors relevant to mergers and acquisitions in the U.S. telecom industry, focusing in particular on key considerations relevant to a due diligence review of a telecom target’s business, applicable regulatory matters, and industry-specific areas that may apply to the discussion, negotiation, and drafting of the principal transaction documents.
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