Succession planning is a critical aspect of managing small, closely held businesses, as the unexpected departure of a key leader can significantly disrupt operations and challenge the business's legal...
Entering into a letter of intent for an office lease agreement? Consult our playbook for valuable key provisions, alternative language provisions, and guidance for both landlords and tenants. Download...
In the complex world of M&A transactions, transition services agreements (TSAs) serve as critical bridges between deal closing and operational independence thus creating stability during organizational...
This practice note covers key legal and regulatory issues to evaluate, questions to ask, and documents to review in medical device or diagnostic technology deals, including M&A, investments, financings...
Employers who adopt an employee stock purchase plan (ESPP) have a chance to give employees a stake in their employer’s success by purchasing employer stock at a discounted price. On the employee’s / former employee’s sale or disposition of the shares acquired under the ESPP, the employee will have taxable income (or a deductible loss) in an amount equal to the difference between the amount the employee paid for the shares and the amount the employee receives on the sale or disposition. Normally, the difference will be treated as capital gain income (or loss), but in certain circumstances the employee may also have ordinary income. There’s a lot to learn.
Read now »
Related Content
Practical Guidance Updates
Featuring the latest updates from your Practical Guidance account.
PRACTICAL GUIDANCE CUSTOMER EMAIL EDITION ON THE WEB
Experience results today with practical guidance, legal research, and data-driven insights—all in one place.Experience Lexis+
* The views expressed in externally authored materials linked or published on this site do not necessarily reflect the views of LexisNexis Legal & Professional.