The IRS recently announced transition relief in its News Release IR-2022-38 and frequently asked questions regarding conditions under which eligible passthrough entities will not have to file new Schedules K-2 and K-3 for tax year 2021. Schedules K-2 and K-3 are...
Learn all about key issues related to real estate brokerage. We will walk you through the most common types of brokerage agreements and give you an overview of brokerage licensing laws and requirements. READ NOW » Related Content Real Estate Brokerage...
For at least two decades, legislators have expressed concerns that investment fund managers who receive payments attributable to carried interests (e.g., partnership interests in a partnership received for certain investment management services) are obtaining the...
On January 18, 2022, the Federal Trade Commission and Antitrust Division of the Department of Justice launched a joint initiative to modernize the antitrust merger guidelines. As part of this effort, the agencies are soliciting comments from the public with the...
Diversity and inclusion are more than just buzz words: they are increasingly imperative for your business, customers, and stakeholders. Yet pitfalls remain. Are you ready to create a more diverse and inclusive work environment? This practice note will help get...
Get tips from this new video on responding to nonfinal or final office actions and what a trademark applicant can do to move the application forward in the registration process. VIEW NOW » Related Content Trademark Examination Process Learn about...
Learn about the potential liability of brokers and agents as insurance intermediaries begin to find themselves in the crosshairs of COVID-19-related claims. READ NOW » Related Content COVID-19 Liability of Insurance Intermediaries Checklist Review...
Financial institutions, money service businesses, and money transmitters are increasingly engaging in virtual currency activity. New York was one of the first states in the country to establish a virtual currency licensing process and require a business license...
We can help. Use this easy-to-follow checklist of items you should consider when implementing and documenting non-LIBOR interest rates in commercial loan transactions. This checklist serves as a general guideline for counsel representing a party in a commercial...
The war that Russia is not waging right now is a cyber war against Western energy interests. However, this may be around the corner. Learn how to protect your clients from cyber warfare, and educate yourself about the ongoing discussions surrounding European energy...
The U.S. Departments of Labor, Health and Human Services, and Treasury (the agencies) issued a 2022 report to Congress regarding their enforcement activities under the Mental Health Parity and Addiction Equity Act (MHPAEA) , as required under the Consolidated Appropriations...
2021 was a busy year in the data security and privacy world, and there isn’t likely to be a letup in 2022. Access this article for reflections from 2021, along with trends that will likely continue in 2022. READ NOW » Related Content New York...
Gain an understanding of various issues relating to the use of expert witnesses in commercial litigation matters, including the use of testifying and non-testifying experts, admissibility and reliability of expert testimony, disclosure requirements, and deposing...
A public company’s proxy statement is one of its most important documents addressing shareholders. It is due 120 days after the company’s fiscal year end. Use this form check checklist to ensure compliance, line-by-line, with Regulation 14A and Schedule...