IRS guidance allows automatic accounting method changes for taxpayers who want to adopt a depreciation method conforming to the alternative depreciation system (ADS) for controlled foreign corporations (CFCs) under the global intangible low-taxed income (GILTI...
While no two retail lease transactions are identical, most follow the same general deal flow. First, the parties prepare a letter of intent outlining the business terms of the deal. Then, the landlord’s attorney prepares a draft lease and submits it to the...
A single-investor fund (SIF) is an entity created at the request of, and designed specifically for, an investor or group of affiliated investors (and sometimes called a “fund of one”). SIFs have become increasingly common in the alternative investment...
Absent regulatory approvals, material third party consents, and other conditions to closing, the parties to an asset transaction may prefer to use a short form asset purchase agreement to simplify negotiation. Under the right circumstances, the parties can achieve...
Regardless of the circumstances, separating an employee from an employer can be fraught with challenges. Are you prepared to draft a separation agreement under Connecticut law? Start with this newly published separation agreement as your template. READ NOW »...
Learn strategies for obtaining and defending against damage and profit awards in trademark litigation. This practice note discusses actual damages and disgorgement of a defendant's profits (also known as an accounting of profits) under the federal Lanham Act...
Discover the impacts that wellness programs are having on long-term care insurance claims and health outcomes with this practice note, which discusses leading edge wellness initiatives such as powered clothing, challenges in wellness program implementation (including...
As the Russian invasion of Ukraine continues, financial Institutions must be well-positioned to respond to continued economic sanctions imposed by the U.S. Executive Administration, U.S. Department of the Treasury Office of Foreign Assets Control (OFAC), and other...
Make sure you are up to date on the latest trends in increased costs and yield protection provisions in credit agreements. This practice note discusses current market trends in publicly filed credit agreements from the last quarter of 2021 and the beginning of...
With a worldwide energy crisis brewing and no end in sight, exploration and production companies are rushing to lease acreage and drill additional wells. Help your clients understand the ins-and-outs of due diligence for new lease transactions so they can focus...
A new prescription drug reporting mandate, which was adopted as part of the 2021 Consolidated Appropriations Act (CAA) ( Pub. L. No. 116-260 ), requires group health plans and health insurers to report detailed data about prescription drug pricing (including rebates...
Connecticut just became the fifth state with comprehensive consumer privacy legislation after California, Virginia, Colorado, and Utah. Passed by the General Assembly on April 28, 2022, SB 6 was signed by Governor Ned Lamont on May 10, 2022. The law will become...
Gain knowledge regarding measures that counsel for suppliers can take to contractually mitigate exposure with respect to third-party participants in the supply chain. READ NOW » Related Content Supply Chain Fundamentals Read an overview of the supply...
Forensic accountants are accounting specialists who analyze data to detect anomalies, questionable activity, and fraud. Use this practice note to identify the need for forensic accountants, learn how to retain them, and get best practices for working with them...
Check out our best practices for obtaining social media content through discovery. Read Now » Related Content E-discovery: Planning for and Conducting E-discovery (Federal) Find out how to plan and conduct electronic discovery (e-discovery) in a federal...