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...
Often an M&A transaction will include real estate assets as part of the deal. While real estate specialists may weigh in on the purchase agreement, it will ultimately be up to M&A counsel to understand and ensure that any real property issues are adequately addressed in the definitive document. Check out this practice note discussing key real estate provisions typically found in M&A transaction agreements and explaining important differences between these agreements and traditional real estate purchase and sale agreements.
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