In allowing a taxpayer to carryforward and carryback its net operating losses, the IRC recognizes the variability in corporate profits and the many reasons for this variability, especially for newly formed and restructured businesses. The IRC does not totally whipsaw...
Developers seeking a valuable and lucrative way to expand their own footprints, and simultaneously help meet the ever-growing need for affordable housing—particularly in urban centers—might want to consider the appeal of building affordable housing...
The Securities and Exchange Commission (SEC) adopted a new marketing rule that will significantly impact the advertising and solicitation practices of SEC-registered investment advisers that sponsor private funds. The marketing rule modernizes the regulatory regime...
M&A activity has been strong in the telecom industry in recent years, a trend that is likely to continue as we become increasingly connected in new and innovative ways. Check out this practice note discussing factors relevant to mergers and acquisitions in...
Are your employees refusing to get vaccinated based on claims of religious exemption? Read this practice note from Proskauer Rose attorneys Kate Gold, Philippe Lebel, and Dixie Morrison, originally published by LexisNexis partner Law360. READ NOW » Related...
Plaintiffs opposing a motion to dismiss or transfer for improper venue under 28 U.S.C. § 1400(b) have several tools for seeking early discovery of facts to support a finding that venue is proper. Included among those tools are interrogatories and requests...
Track the latest developments from appellate courts across the nation with the COVID-19 Business Interruption Claims State Law Survey, which links to recent motions, briefs, and orders filed in post-COVID-19 business interruption coverage cases. READ NOW »...
The U.S. Securities and Exchange Commission (SEC) and FinCEN acknowledged that federal securities laws raise novel and complex regulatory and compliance questions when applied to a digital assets lending platform. This practice note provides an overview of the...
Get the guidance, templates, and clauses you need for closing the deal. This resource kit provides an overview of the closing and post-closing process, addressing the individual documents and deliverables due at closing, payoff and funding mechanics, preparing...
The oilfield is one of the most dangerous workplaces on earth. Heavy equipment, loud noises, and the inherently dangerous process of drilling into a highly-pressurized rock strata often combine to cause injuries and even death. Help your clients understand how...
The purpose of a lifestyle spending account (LSA) is for employers to offer employees access to funds that reimburse the cost of common and beneficial expenses incurred during ordinary life. The LSA concept is flexible enough that there is no uniform definition...
Check out this new Q&A practice note covering the key requirements of comprehensive consumer data privacy legislation in Utah. It answers questions as to what law governs data privacy, when that law is effective, covered entities, exemptions, definitions of...
Gain information on output and requirement contracts under Article 2 of the Uniform Commercial Code, including the impact of material changes in the seller's output or the buyer's demand, good faith requirements, the use of estimates, and important contract...
Auditor due diligence questions help your clients assess the auditor’s relationship with the company, the company’s internal controls, critical accounting policies and estimates, and more. Use this template to draft a set of due diligence questions...
Learn all about making Rule 11 motions for sanctions. 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 case, including the permitted...