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...
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...
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...
The most robust due diligence disclosures are keyed to the company’s industry, stage of growth, and other particular circumstances. Pharmaceutical companies operate in a highly-regulated space, while development-stage companies in that industry face high costs of entry and often a lack of familiarity with the details of the approval process for their products. Use this template as a basis for getting the information you need from management to make all appropriate disclosures in the offering documents.
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