Not again! Treasury has issued proposed regulations concerning the foreign tax credit (again) that address the cost recovery, attribution for royalty payment withholding tax, and defining a reattribution asset for purposes of allocating and apportioning foreign...
Commercial real estate loans are commonly modified to accommodate changes in circumstances affecting the borrower, the lender, the real property, or the market. In entering modification agreements, lenders must ensure that their priority in the real property or...
Sometimes a seller makes a commitment to sell its business only to find that another party would have paid more for that business. Although fiduciary duties may play a role in a seller’s termination of a signed deal, buyers will try to include a breakup fee...
Understand the FDA’s final guidance addressing clinical decision support (CDS) software. Software intended for medical diagnosis or treatment has historically been considered a medical device subject to FDA regulation. Find out what makes a CDS product a...
Want to understand how best to handle religious accommodation requests under California law? Have faith and read our newly published practice note by FordHarrison shareholder David Cheng. View now » Related Content Religious Accommodation Requirements...
Review this letter agreement between a recording company and a recording artist to finance a demo tape and understand the services to be provided when recording a demo, the rights granted and retained, and how payment and costs are managed. Read now » ...
Discover nuances that occur when claims and lawsuits do not arise in the same state where a policy was issued. This article includes visuals depicting the states’ various approaches to choice of law and how states use the 2nd Restatement in the choice of...
This practice note will get you up to speed on special enrollment rules that require employer sponsors of group health plans to allow employees to enroll themselves or their eligible dependents in group health plans upon the occurrence of certain specified events...
Instituted by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (Dodd-Frank Act), the Consumer Financial Protection Bureau (CFPB) is responsible for ensuring compliance with federal consumer protection laws and regulations related to consumer...
It’s always good to remember the basics. Review this resource kit for a fresh primer on drafting, reviewing, and negotiating a credit agreement. This resource kit is your one-stop shop for quickly accessing Practical Guidance resources for all provisions...
With new SEC rules coming out for 2023 surrounding corporate environmental, social, and governance (ESG) disclosure obligations, you need to help your clients stay compliant in this ever-changing landscape. Learn about the latest trends in ESG compliance by reviewing...
In a company sale event transaction, you’ll need to consider issues like whether executives can cash out or roll over stock options into options of the buyer, the buyer's proposed ownership structure, providing employee liquidity and employee retention...
Check out Squire Patton Boggs partner Kristin Bryan’s podcast discussion of litigation trends and top-of-mind issues around the Illinois Biometric Privacy Information Act (BIPA), including virtual try-on litigation. Listen now » Related Content...
Our Federal Government Contracts Resource Kit provides guidance to federal contractors and their counsel on various aspects relevant to submitting proposals for and contracting with the federal government, as well as where to find practice notes, templates, checklists...
Private fund managers are not usually registered as brokers. Accordingly, they need to take care that certain activities, such as structuring and negotiation of portfolio transactions in exchange for fees from the portfolio company, do not rise to the level of...