The Treasury and IRS issued proposed regulations under I.R.C. Section 951A providing guidance on passive foreign investment companies (PFICs) and controlled foreign corporations (CFCs) held by domestic partnerships and S corporations. 87 Fed. Reg. 3,890 (Jan. 25...
Our Residential Leasing Resource Kit offers a wealth of information for attorneys handling residential leasing transactions. Access the resource kit now for detailed guidance on drafting and negotiating a residential lease, including state-specific practice notes...
When a private equity fund or other owner of a private business undertakes an exit transaction, it does so after much planning and preparation. An exit transaction is a dramatic event in the life of a business, and the controlling shareholder(s), the board, and...
Whether you represent a buyer, seller, or investor, the due diligence investigation is a critical part of all M&A transactions. Due diligence findings may influence purchase price, representations and warranties, and indemnities, and, in some instances, unearthed...
The NY Health and Essential Rights (HERO) Act requires employers to adopt an airborne infectious disease exposure plan. Are you ready to help your clients adopt such a plan and policy? This plan and policy template includes practical guidance and drafting notes...
Review the four key questions to ask when deciding whether to send a cease and desist letter for trademark infringement and get tips on how to strategically draft the letter to get the best outcome for your client with this cease and desist letters video. VIEW...
Explore the types of insurance coverage that may be available under policies when an insured suffers physical loss or damage to insured property as a result of civil unrest. Policy terms, riot and vandalism exclusions, and the impact the cause of loss has on applicable...
The Office of Foreign Assets Control (OFAC), a department of the U.S. Treasury Department, sets forth U.S. sanctions including applicability, targeted parties, prohibited actions, and penalties. Who is required to comply with U.S. sanctions? This practice note...
We’ve got you covered. Check out this practice note providing an overview of refinancing amendment provisions in publicly filed credit agreements from 2021. Refinancing amendment provisions allow a borrower to refinance all or a portion of its outstanding...
Liquified natural gas has become a very important export commodity for the United States, especially with the excess natural gas being produced from shale regions throughout the country. Review project financing structures for liquified natural gas facilities to...
Beginning in 2019, Congress zeroed out the Affordable Care Act (ACA) assessment that individuals must pay if they don’t maintain health coverage which qualifies as minimum essential coverage, commonly referred to as the “individual mandate.” However...
The federal Children’s Online Privacy Protection Act and Rule (COPPA) ( 15 U.S.C. §§ 6501-6506 ) places parents and legal guardians in control of the collection, use, and disclosure of their children’s personal information (PI). Violating...
Learn about signature requirements for an enforceable contract, including contracts governed by the statute of frauds, the UCC, the Electronic Signatures in Global and National Commerce Act, the Uniform Electronic Transactions Act, the Electronic Signatures and...
Brokers and dealers rely on a set of safe harbors to publish research reports related to the securities of individual issuers. Use this chart to keep track of the requirements applying to offering participation, compensation, types of securities to be reported...
Your judge won’t be in a laughing mood if your client destroys discoverable electronically stored information (ESI). Find out your obligations to make sure it doesn’t happen. READ NOW » Related Content E-discovery: Planning for and Conducting...