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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Explore today a suite of new copyright content related to copyright infringement, including claims and defenses. For direct copyright infringement claims, explore topics such as preemption; the elements to establish a claim including ownership, standing and validity; the registration prerequisite for litigation; and how to prove infringement of one or more of the exclusive rights granted to copyright owners.
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Further get up to speed on common defenses including statutes of limitations, laches, public domain, lack of copyrightability, independent creation, fair use, de minimis use, and copyright misuse.
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