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...
A Missouri jury recently found that defendants National Association of Realtors (NAR) and a group of real estate brokerages were guilty of conspiring to inflate real estate broker commissions in violation of the antitrust laws and awarded damages of $1.785 billion to the plaintiff home buyers. Read this article focusing on important takeaways of that verdict as well as a 2020 settlement that the Antitrust Division of the Department of Justice reached with NAR, regarding similar issues, which was subsequently withdrawn in 2021.
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