Publicly traded companies can offer their employees access to purchase employer stock on a discounted basis, using an employee stock purchase plan that complies with I.R.C. § 423 . These plans are...
After experiencing the hottest summer on record, many municipalities are enacting laws requiring landlords to provide air conditioning and other cooling mechanisms to ensure that rentals are habitable...
The Corporate Transparency Act (CTA), which went into effect on January 1, 2024, provided an initial grace period for existing entities to file their Beneficial Ownership Information (BOI) reports. For...
This practice note discusses key legal and regulatory issues, questions to ask, and documents to review in due diligence for drug company transactions. Read now » Related Content Alternative...
Need guidance on key issues related to whistleblower workplace investigations? Watch this Whistleblower Workplace Investigations Video . Watch now » Related Content Whistleblower Policies...
The Inflation Reduction Act of 2022 contained many tax code reforms and changes, but few have received as much attention from the corporate world as a new 1% excise tax on stock buybacks and share redemptions by covered corporations. What is a “covered corporation,” and what kinds of transactions are ''economically similar” to buybacks and redemptions? Find out with this new practice note!
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