Transactions involving the disposition of partnership property or partnership interests can trigger rules that limit business interest expense deductions. Section 163(j) of the Internal Revenue Code generally limits the deductibility of a partnership’s business...
Interested in knowing what other partners are saying about how commercial lease agreements are evolving? Access exclusive market intelligence about private commercial lease agreements, as only told by other real estate partners like you. Answer an exclusive, partners...
The seller usually wants assurances that a buyer will be able to fund an acquisition at the closing, particularly if the closing is subject to a lengthy interim period between signing and closing. If a buyer is using third-party financing to fund all or a portion...
A company that receives a warning letter from the Food and Drug Administration (FDA) is on FDA's radar screen. In addition to responding appropriately to any actual or potential violations indicated in a warning letter, a company should be prepared for additional...
We just added Arbitration Q&A content to Practical Guidance’s State Law Comparison Tool! Compare state laws on arbitration both pre-dispute and once a dispute arises across five key arbitration questions. Click the link below, then select “Labor...
For clients in the early stages of selecting or registering a mark, head over to Practical Guidance’s two new videos on the fundamentals of trademark clearance searches and the federal trademark registration process. Tune in to watch how clients can better...
Learn about potential insurance coverage for tort and environmental liability arising from per- and polyfluoroalkyl compounds (PFAS), which are water soluble, appear to move through soil, and bioaccumulate in the human body. Read now » Related Content...
Review the requirements for association health plans (AHPs) imposed by the Employee Retirement and Income Security Act (ERISA). Understand how U.S. Department of Labor rules shape how you advise clients wishing to either establish a new AHP or reevaluate the operations...
As the Consumer Financial Protection Bureau (CFPB) sets it 2023 consumer protection rulemaking and examination agendas, mortgage lending, mortgage servicing, the credit card accountability responsibility and disclosure act, and fair lending take top priorities...
Are you a visual learner? Check out this visual checklist providing an overview of the due diligence to be performed by the lender and its counsel when evaluating a guarantor for a commercial real estate acquisition financing transaction. Read now » Related...
Do you have a client mired in complicated regulations who needs help navigating the endless paperwork? If so, check out our newest Practical Guidance feature, titled Upstream Oil and Gas Official Forms Chart (TX), to review official forms and instructions promulgated...
As reported in previous newsletters, the SECURE 2.0 Act (SECURE 2.0) provisions of the Consolidated Appropriations Act, 2023 ( Pub. L. No. 117-328 ), made numerous changes to retirement plans. Most of the changes are to the Internal Revenue Code, but there also...
Data Security and privacy expert Kirk Nahra of WilmerHale discusses the highlights of several key federal privacy laws, starting with an overview of the Gramm-Leach-Bliley Act (GLBA). This video details to whom and what the GLBA applies, key requirements, and enforcement...
Watch this video highlighting key points to consider when opening and operating a commercial cannabis business in the United States. Watch now » Related Content Cannabis Law Practice Overview Learn about the legal issues related to cannabis that generally...
Find everything you need to draft and negotiate your client’s next subcontract with confidence and ease. Read now » Related Content Construction Subcontract Agreement Use this template to draft your next construction subcontract agreement. ...