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,...
Wind leases generally contain an option or development phase, where a wind developer runs tests and then maintains the ability to decide whether to proceed with the wind development. This period of years is all-important, as a nine or ten figure investment is predicated on the outcome of testing during this phase. Learn how to negotiate an option phase clause on behalf of your clients by watching our Wind Leases: Option or Development Phase Video.
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