When making a Rule 506 securities offering, although state registration or qualification is not required, issuers must still follow state notice requirements. States generally require a Form D and a filing...
In 2025, navigating the IRS's tax collection process is more critical than ever, as changing tax laws and economic shifts demand vigilance from both individuals and businesses. The IRS, armed with...
Every state regulates common interest ownership, which may include condominiums, townhomes, cooperatives, and planned communities. Refer to Practical Guidance’s survey for state laws covering topics...
Special purpose acquisition companies (SPAC) that raise funds through an initial public offering must hold those funds in a trust account. SPACs have no business operations, but the proceeds in the trust...
This state law survey, covering the 50 U.S. states, the District of Columbia, and the U.S. Territories, addresses key topics related to the administration of vaccines and immunizations by pharmacists,...
Summer associates will arrive in just a few weeks! And we have handy resources available for them. Check out our updated Real Estate Summer Associates Resource Kit, including a Summer Survival Guide and Top 10 Secrets of Success written by associates, partners, and executives from top law firms. The resource kit includes links to detailed practice notes, templates, and checklists for various commercial real estate transactions with step-by-step guidance for tasks summer associates typically perform. See the Related Content section below for additional resource kits.
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