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 FTC has exclusive authority to enforce Section 5 of the FTC Act, 14 U.S.C. § 45, which prohibits unfair methods of competition. The FTC may seek preliminary injunctive relief in federal court for incipient violations of the FTC Act, but may also seek final relief in its own internal administrative proceedings. The FTC has promulgated rules that govern these administrative proceedings, similar to how the Federal Rules of Civil Procedure govern procedure in federal district court. Our checklist lays out the relevant timing and deadlines pursuant to the FTC Part 3 Rules.
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