Recognizing the need for liquidity due to the economic effects of the COVID-19 pandemic, the IRS has provided temporary guidance on the treatment of certain stock distributions by publicly offered real estate investment trusts (REITs). Rev. Proc. 2021-53 modifies...
Following a thorough evaluation process, ASTM International's Environmental Assessment, Risk Management and Corrective Action Committee has revised its standard practice for Phase I environmental site assessments for the first time since 2013. The revisions...
The legal due diligence undertaken by a private equity buyer is largely the same procedurally and substantively as that of a strategic buyer, but there are some nuances worth noting. A financial buyer or sponsor may or may not already have portfolio companies operating...
After the year comes to a close (along with the year-end deals), senior lawyers may consider directing first year and junior M&A associates to virtual resources focused on the fundamentals of M&A. COVID-19 measures, such as delayed return to work schedules...
Do you work on employment discrimination, harassment, or retaliation settlements or severance agreements? In this expert interview , David S. Warner, Co-Chair of the Labor & Employment department at Dorf & Nelson LLP, provides his unique insights on employment...
Copyright-owning clients can benefit from this pro-licensor agreement granting a non-exclusive license for certain rights in a copyright-protected work … even Christmas carols. Key clauses include exclusivity, term, territory, and payment. READ NOW »...
When the red-nosed reindeer is unable to assist, understand how insurance might save the day with a practice note addressing the nature and coverage implications of the supply chain. READ NOW » Related Content Supply Chain Fundamentals Get an overview...
A growing trend is financial technology (fintech) companies partnering with banks for deposit placement arrangements. FDIC has set forth rules and regulations for these brokered deposits. Click to read about the latest FDIC amendment for brokered deposits and more...
Know who your client is lending to! Review this practice note, which discusses third party credit rating agencies and the credit ratings issued by those credit rating agencies. Credit ratings are assessments by the credit rating agencies of an entity’s creditworthiness...
Are you faced with a transaction in the new year that you’re unsure about? If so, review our energy resource kits to get you up-to-speed on everything from labor and employment issues to mergers and acquisitions, including our Energy Real Estate Resource...
The buyer in an M&A transaction will often seek to retain key employees of the target business, either for the short-term, to ensure a smooth transition following the closing of the transaction, or for the long-term, to continue to manage the business going...
Explore this practice note to examine the requirements, and rights provided to individuals, set out in the General Data Protection Regulation, Regulation (EU) 2016/679 (EU GDPR), which remains applicable in the European Economic Area, and the United Kingdom General...
If your client has been subject to fraud allegations stemming from a commercial transaction, learn about how it can defend against a common law fraud claim and gain an understanding of the potential defenses a defendant can raise against each element of the fraud...
Rule 3-12 of Regulation S-X and related rules require financial statements included in a registration statement to be dated within a certain time period prior to the expected effective date of the registration statement. Use this checklist to keep track of which...
Transitioning from the litigation department at a firm to an in-house gig can feel like going from the front lines of a war to the Pentagon. Put down your bazooka, and check out our In-House Civil Litigation Resource Kit. READ NOW » Related Content ...