The U.S. Securities and Exchange Commission (SEC) frequently focuses its examination and enforcement efforts on how private fund managers disclose the allocation of fees and expenses to investors. Since 2012, the start of the SEC’s Presence Exam Initiative...
In the news is “carried interest”, which is taxed at a lower 20% capital gains rate, rather than the top 37% marginal tax rate that applies to ordinary income. The special rate on carried interest owes its continued existence in the tax code to Arizona...
Want more data on the commercial leasing market? Visit Practical Guidance’s Private Market Data: Commercial Leasing ! Complete a short questionnaire and access private data from hundreds of recently negotiated commercial leases, giving you up-to-date market...
Earn-outs are a useful tool when transaction parties do not agree on the value of the target company. An earn-out is a compromise that makes a portion of the purchase price contingent on performance of the target business post-closing. Earn-outs are deal-specific...
Are your clients in compliance with the Equal Pay Act? Do they know if they are paying their employees fairly? Watch this newly released video, Pay Equity Audits Video , by Robert J. O’Hara of Epstein Becker & Green. WATCH NOW » Related Content...
Resolve your copyright litigation today with a template settlement agreement. With two forms, one written from the perspective of a copyright holder and the other from that of a defendant, you can choose the form with the terms most favorable to your client. Forms...
Learn about the various implications of Dobbs v. Jackson Women's Health Org. for employers, their relationships with employees, and the employment benefits furnished within the employment context. READ NOW » Legal Developments Insurance Issues...
Earlier this month, the federal government deemed monkeypox a national public health emergency, and it continues to make efforts to stretch its vaccine supply to combat the virus. Meanwhile, daily cases of COVID-19 remain above 100,000. In June, the Centers for...
The federal banking agencies recently issued a proposal to revamp areas of the Community Reinvestment Act of 1977 (CRA), which is a federal banking law requiring banks to not only meet the credit needs of their communities, but do so in a fair and equitable manner...
FATCA represents an effort by the United States to tackle perceived tax evasion by U.S. citizens that hide their investments in accounts in financial institutions based outside the United States. Review this practice note on FATCA so you can counsel your clients...
But, other times, the wind may be blowing, but your client’s wind development counterparty may not be living up to its expectations under a wind lease. Learn what you need to do to hold defaulting counterparties accountable under a wind lease by reviewing...
Health plan sponsors and insurers have increasingly added anti-assignment clauses in their health plans in large part to help avert lawsuits by out-of-network healthcare providers who dispute a coverage decision, or the reimbursement rate offered by the plan or...
Check out this podcast practice note for a discussion with Andreas T. Kaltsounis, co-leader of the Digital Risk Advisory and Cybersecurity Team at BakerHostetler, on recent high-profile cybersecurity incidents and the Biden Administration's actions related...
Gain knowledge about product liability laws in this 50-state survey, including laws addressing statutes of limitations, admissibility of product modifications, seller indemnification, and statutes of repose. READ NOW » Related Content Product Liability...
Boards of directors of many exchange-listed companies, including those listed on the NYSE, are required to perform evaluations of their performance. Even without such a requirement, most exchange-listed companies go through the self-evaluation process. Use this...