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...
Don’t miss out on what’s trending in the deal market. Find out how dealmakers are navigating valuation uncertainties with increasingly nuanced adjustment provisions, from working capital metrics...
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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Ex parte reexamination may be used by either the patent owner or a third party to have a patent returned to the U.S. Patent and Trademark Office (USPTO) for further examination in light of prior art identified in the reexamination request. While inter partes review and post-grant review have been the favored proceedings over ex parte reexamination to challenge a patent's validity since the passage of the America Invents Act, ex parte reexamination has been increasing in popularity. Utilize this template to initiate a patent reexamination.
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