The Internal Revenue Code imposes a variety of limitations and obstacles to individual taxpayers’ ability to deduct certain types of losses. There are generally three different types of losses covered in this practice note: casualty and theft; net operating;...
A mezzanine loan is a type of subordinate loan that is indirectly secured by real property. Unlike a mortgage loan, which is directly secured by real property, a mezzanine loan is secured by a pledge of equity interests in an entity that owns real property and...
Rely on this new visual checklist from Practical Guidance – Healthcare to determine whether a data breach constitutes a reportable breach of protected health information (PHI) under the Health Insurance Portability and Accountability Act (HIPAA) Breach Notification...
Mergers and asset sales can be viable alternatives for companies in financial distress seeking to avoid bankruptcy. Financially distressed companies also present unique opportunities for investors and firms seeking high returns from restoring a distressed company’s...
Check out checklists for necessary steps for cancelling trademark proceedings or issuing a notice of opposition at the Trademark Trial and Appeal Board (TTAB). The checklists include coverage of general cancellation and notice of opposition requirements, filing...
Watch this video for best practices insurance companies can use to gather information needed to form an environmental, social, and governance (ESG) strategy. Watch now » Related Content ESG: The New Corporate Conscience for Insurers Learn about the...
Need to advise your clients on how to respond to unpaid off-the-clock wage and hour claims? In-house counsel Carly Barratt of XPO Logistics provides her insights in this one-minute Quick Tips video. Watch now » Related Content Timekeeping Policies...
The financial services industry is experiencing shock waves following the recent Federal Deposit Insurance Corporation (FDIC) insured bank failures. At a rate unseen since the 2008 financial crisis, three regional banks have succumbed to liquidity challenges and...
Shock waves are being felt across the financial services industry as three regional banks, Silvergate Capital Corporation, Silicon Valley Bank, and Signature Bank, succumb to liquidity challenges and were placed into receivership with the Federal Deposit Insurance...
The oil and gas production, transmission, and processing landscape has become more competitive. Fields in Pennsylvania, the Dakotas, Ohio, and even New York require new and innovative ways to transport natural gas from well to processing facility. Any new transportation...
Starting in 2025, mandatory automatic enrollment is the rule for new 401(k) and 403(b) plans, as provided under the SECURE 2.0 Act of 2022 ( Div. T of Pub. L. No. 117-328 ). The rule applies to plans established after December 28, 2022, which will need to offer...
Fisher Phillips attorneys Nazanin Afshar, Ariella T. Onyeama, and Nan Sato provide a five-step plan for businesses with operations in China, or for those who manage information from that country, to stay compliant with China's new Personal Information Protection...
Acquire an overview of personal jurisdiction, including the requirements for obtaining general and specific personal jurisdiction over individuals and business entities, as well as defending a lack of personal jurisdiction. Read now » Related Content...
BDCs are closed-end investment companies that choose to register as investment companies. They are exempt from certain requirements of the Investment Company Act. Read this practice note for notable transactions, deal structures, trends, and regulatory updates...
… and out like a lamb? If only settlement were so easy. To smooth your path, however, we offer you a visual process map that will provide an overview of all things settlement in your federal court case. The process map provides links to additional comprehensive...