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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Consumer mortgage protections are aimed at preventing exploitative fees charged by financial institutions. Companies are required to disclose all fees associated with consumer mortgages and reflect the true costs of their products or services in advertisements. Practical Guidance Financial Services Regulation now offers the Mortgage Servicing Fees state law comparison tool with coverage beginning in five key states (CA, DC, PA, IA, and WI) with more coming soon. Access this the State Law Comparison Tool (Mortgage Servicing Fees topic) for key information on permissible mortgage servicing fees and statutory fees that may be charged by a company that services consumer residential mortgages.
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