April 22, 2025

ACO-untable Care: Exploring ACOs in Healthcare.

Check out this practice note from Practical Guidance – Healthcare for an overview of Accountable Care Organizations (ACOs), including a discussion of the basic eligibility requirements for ACOs seeking to participate in the Medicare Shared Savings Program (MSSP). The practice note will assist attorneys representing healthcare organizations, including doctors, hospitals, and other healthcare providers, that are part...

April 22, 2025

Come Ride the Little Train Rolling Down the Tracks: Railroad Claims and Coverage State Law Survey

Do a deep dive into laws across the 50 U.S. states, the District of Columbia, and Puerto Rico on the construction, operation, and maintenance of electric, street, and industrial railroad lines. Read now » Related Content Transportation Service Providers Logistics Examine the role of transportation logistics service providers in the commercial supply chain, including transporting products and materials through...

April 22, 2025

Faux Real: Deepfakes Meet IP Law

Read this practice note explaining key IP issues associated with deepfakes, including potential claims under copyright, trademark, right of publicity, and tort law. Understand the current legislative and regulatory landscape as well as jurisdictional differences. Deepfakes, powered by rapidly advancing artificial intelligence (AI), create highly realistic and deceptive media. This note provides valuable insights into...

April 22, 2025

Employees Shouldn’t Be Bot-thered: States Seek to Protect Them from AI Discrimination

Do you need to understand how states are trying to protect employees from algorithmic and artificial intelligence (AI) discrimination? Read our newly published article, States Passing Laws to Prevent AI Discrimination in Workplace , by Brian Joseph, StateNet Correspondent. Read now » Related Content Generative Artificial Intelligence (AI) Resource Kit Access current guidance on generative AI, including with...

April 22, 2025

Federal 340B Prescription Drug Discount Program

Understand the prescription drug discount program established under Public Health Service Act Section 340B. Read now » Related Content Life Sciences Post-Closing Price Reporting Covenant Clause Use this template clause to comply with price reporting rules that a target may be subject to as a participant in government sponsored health care programs such as Medicare or Medicaid. Practical Guidance Updates...

April 22, 2025

Market Trends H2 2024: Fraud Carve-Outs in Private Target Deals

When drafting and negotiating an acquisition agreement, counsel should address potential issues arising from allegations of fraud to avoid potentially complex, time-consuming, and costly disputes after an acquisition agreement is signed. This new market trends practice note highlights the critical role of defining fraud to mitigate post-signing disputes and examines the interplay of fraud carve-outs with key contractual...

April 22, 2025

New Hotel and Hospitality Property Resource Kit

Hotel and hospitality acquisitions generally include additional operational concerns such as employee transitions, food and beverage operations, inventory, and guest baggage turnover, as well as franchise relationships. Check out our new resource kit for more information and links to Practical Guidance content focused on acquisition, ownership, and financing of hotel and other hospitality properties. Read now »...

April 22, 2025

What’s Your Taxable Income—If You Don’t Mind My Asking? Computing Taxable Income for Partnerships

The most prominent tax characteristic of a partnership or LLC is that these entities are flow-through entities for tax purposes. Consequently, the entities do not pay taxes themselves. Rather, they report to the IRS their income and the partners' or members' distributive shares of this income. who then pay their appropriate share of taxes, if any, on their own tax returns. But while partnerships and LLCs are not...

April 15, 2025

Courtroom Confidence: The Ultimate Flowchart for Exhibit Success

Enhance your courtroom strategy with our comprehensive flowchart for navigating federal court proceedings. This indispensable resource meticulously maps out the entire process of introducing trial exhibits into evidence, ensuring you are well-prepared at every stage. From the initial preparation and authentication of exhibits to addressing them at pretrial hearings and successfully introducing them at trial, this flowchart...

April 15, 2025

Market Trends 2024/25: Disclosure on the Holding Foreign Companies Accountable Act

Market Trends 2024/25: Disclosure on the Holding Foreign Companies Accountable Act Foreign companies accessing U.S. capital markets are required to provide audited financial statements as part of their periodic disclosure obligations. However, if the U.S. Public Company Accounting Oversight Board (PCAOB) determines that it cannot properly inspect accounting firms in a given foreign jurisdiction, it will create a list...

April 15, 2025

Keeping it Current: Essential Updates and Renewals for Franchise Disclosure Documents

Discover crucial steps to ensure your franchise disclosure documents remain compliant and effective. Learn about the latest amendments and renewal strategies to keep your franchise thriving in a competitive market. Read now » Related Content A Guide to the Franchise Disclosure Document Learn the essentials of franchise disclosure documents as required by the FTC Franchise Rule and state-specific guidelines...

April 15, 2025

California Data Broker Update Suggests Regulatory Pressure Ahead

This in-depth analysis of California's annual data broker registry, which includes nearly 500 companies from over 40 states and a dozen countries, discusses growing regulatory scrutiny and public awareness of data broker practices. Read now » Related Content California Consumer Privacy Resource Kit (CCPA and CPRA) Find Practical Guidance resources addressing compliance obligations imposed by the California...

April 15, 2025

A Roth is Really Special—But Know the Rules

For plan years beginning in 2026, higher-compensated participants (not highly compensated employees under Section 414(q)) in 401(k) plans and salary reduction 403(b) plans will not be allowed to make catch-up contributions on a pre-tax basis. But they will be permitted to make them to a designated Roth account up to the applicable catch-up limits. The restriction applies to individuals whose FICA wages for the preceding...

April 15, 2025

Due Diligence: It’s Not Just for First Year Associates Anymore

The oil and gas leasing and exploration and production landscape has become more competitive now that prices are stabilizing, demand is up, and energy needs are increasing significantly year-over-year. With new fields in Pennsylvania, Ohio, and elsewhere coming online, you may have clients wanting to enter this leasing and energy production space. If so, you need to stress the importance of conducting sufficient due diligence...

April 15, 2025

MFN Clauses in Credit Agreements: What’s Trending?

Read this practice note discussing how a borrower may exercise its additional permitted debt capacity under a credit agreement. This practice note also looks at market trends in most favored nation (MFN) clauses in publicly file credit agreements through 2024. Read now » Related Content The Client Asks: How Do We Exercise an Incremental Facility? Check out this practice note providing a step-by-step guide...

April 15, 2025

A Primer on Pass-Through FDIC Insurance Coverage

The Federal Deposit Insurance Corporation (FDIC) recently proposed changes to custodial deposit accounts with transactional features, aiming to ensure the prompt payment of deposit insurance to depositors. The proposed rule seeks to define FDIC pass-through insurance coverage and enhance transparency in the management of custodial deposit accounts. Explore this practice note providing a comprehensive overview of pass...

April 15, 2025

False Claims Act and Qui Tam Litigation

Check out this practice note from Practical Guidance – Healthcare discussing the use of the False Claims Act and qui tam actions to combat fraud in the Medicare and Medicaid programs. Read now » Related Content Healthcare Fraud and Abuse Compliance Resource Kit Consult this resource kit to find resources addressing key healthcare fraud and abuse issues related to your representation of healthcare organizations...

April 15, 2025

“Straight Outta” Washington: Executive Orders and Tariffs “Drop it Like It’s Hot” in the Insurance Sector

Discover some of the executive orders issued and tariffs implemented by President Donald J. Trump since his inauguration on January 20, 2025, and their potential impact on the insurance industry. Read now » Related Content Presidential Executive Actions Tracker Explore President Trump’s executive actions with this tracker spanning multiple areas of law. The tracker provides the name and a link to the...

April 15, 2025

Unlock the Blocking Power of the ITC in Non-Patent Section 337 Investigations

Discover the expansive scope of Section 337 investigations beyond patent infringement. This practice note provides key insights into leveraging non-patent causes of action to protect domestic industries from unfair competition. Equip yourself with the knowledge to navigate these nuanced proceedings effectively with expert guidance from Robert Niemeier and Daniel Yonan of Sterne Kessler Goldstein & Fox PLLC. Read...

April 15, 2025

Save a Penny and a Pound: Learn How AI Affects Employers’ Wage and Hour Policies and Procedures

Do you need guidance on how artificial intelligence (AI) affects wage and hour legal issues and how employers can use AI for wage and hour purposes? Read our newly published practice note, AI and Wage and Hour Issues: Key Considerations for Employers , by Sean T. Kingston of Fisher & Phillips LLP. Read now » Related Content Generative Artificial Intelligence (AI) Resource Kit Access current guidance...

April 15, 2025

Responding to a Complicated Antitrust Complaint

Antitrust complaints are infamous for their complexity. Can you really call a hundred-page pleading a “short and plain statement”? But Bell Atlantic Corp. v. Twombley was after all an antitrust case. If you are answering an antitrust complaint or even drafting one, check out this sample complaint in Practical Guidance Antitrust, the Civil Antitrust Litigation topic detailing responses to a complicated online...

April 15, 2025

Hatch-Waxman Safe Harbor Checklist

This checklist covers how the Hatch-Waxman safe harbor provision applies to the drug development process. Read now » Related Content Hatch-Waxman Act Fundamentals Get an overview of the approval process for prescription drugs under the Hatch-Waxman Act and understand the scheme for patent litigation between brand-name drug companies and generic drug companies. Practical Guidance Updates Featuring the...

April 15, 2025

Key Negotiating Points in Private M&A: What You Need to Know

In today's fast-paced deal-making environment, clients rely on their counsel to possess extensive knowledge of transactional negotiations, encompassing the full range of typical buyer and seller positions. They anticipate this expertise will be harnessed to effectively solve problems and ensure the timely delivery of agreements. This checklist provides an overview of key negotiating points to keep in mind when negotiating...

April 15, 2025

Having Difficulty Obtaining Real Estate Acquisition Financing?

Explore installment land contracts, which are alternatives to traditional mortgages and deeds of trust, where the seller finances the sale. The purchaser agrees to make installment payments to the seller with the seller retaining title as security for the buyer’s obligations. Refer to this installment land contracts state law survey for state-specific laws governing these types of agreements. Read now »...

April 15, 2025

Tariffs Bring Move toward Regressive Taxation

Tariffs are generally considered a regressive form of taxation—that is, a tax burden that falls more heavily on lower-income individuals than on higher-income individuals, relative to their incomes. When tariffs are applied, the cost of goods subject to the tariffs typically increases—unless absorbed in full by the seller. Since lower-income households spend a larger proportion of their income on goods and...