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...
The Federal Trade Commission issued a final rule that prohibits new non-compete agreements with workers, with limited exceptions for business transactions. The rule provides that existing non-compete agreements with non-senior executives become unenforceable as of the effective date. Existing noncompetes with senior executives can remain in force but no new noncompetes (outside the limited exception) with any worker may be entered into after the effective date (120 days after the final rule is published in the Federal Register). The rule is expected to come under legal attack.
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