An S corporation can provide certain tax benefits that are unavailable to a C corporation. The relatively new qualified business income deduction, for instance, offers S corporation shareholders the ability to shelter up to 20% of their qualified business income...
Underground storage tanks (USTs) containing motor fuels, oils, kerosene, and other petroleum products are a key component of many commercial and noncommercial facilities’ infrastructure. Learn about the risks posed by USTs and how these risks can be remediated...
There has been a recent and notable uptick in single asset recapitalizations—transactions in which a fund sells its interest in a portfolio investment to another entity controlled by the same sponsor. These transactions are valuable tools for sponsors looking...
The New York Stock Exchange extended through March 31, 2021 the waiver of certain shareholder approval requirements applicable to related-party issuances and private placements of more than 20% of a listed company’s common stock. It has also proposed amendments...
Although the gender pay gap has narrowed since the enactment of the Equal Pay Act (EPA), employers should still strive to limit exposure for equal pay violations and adopt policies and procedures that satisfy the EPA. Are you prepared to advise employers on the...
Learn about the background, structure, and operations of managed care plans. This practice note focuses on the common threads of managing the delivery of healthcare, including the scope of medical services, as well as accessing and financing those services. READ...
If your client plans to file a foreign patent application before filing a U.S. application for their invention (or does not intend to file a patent application in the U.S.), they must petition the USPTO for a foreign filing license Review the circumstances that...
Learn about the fees that are generally incurred in connection with a loan financing. This practice note also provides practice tips on formulating the fee letter that documents these and related provisions, including market flex, securities demand, and alternative...
Access this practice note for guidance on minimizing the risk of a ransomware attack and reducing the harm that a successful attack can cause. READ NOW » Related Content Identity Theft State Law Survey Use this state law survey for an overview of...
Are your clients engaged in any sweepstakes, contests, and prizes to promote their goods and services? Learn about important issues relating to games of chance, and help ensure your clients are in compliance with applicable laws and regulations. READ NOW »...
Post-2020, folks are likely still wondering: what’s ordinary? While there doesn’t appear to be a ready answer for this question generally, the Delaware Court of Chancery has provided guidance for M&A practitioners to consider when drafting ordinary...
A California surgeon recently appeared for a virtual trial wearing hospital scrubs. When the court clerk noted that it looked like he was in an operating room, the doctor confirmed that he was, but said he was nonetheless available for the hearing, and then proceeded...
It is inevitable. You have been trying to restructure your client’s debt for the past few months, but it is starting to look like the client will need to file a Chapter 11 proceeding. You need to make sure that you follow all the rules to be retained and...
Practical Guidance provides great resources for antitrust litigators, including templates for filing a summary judgment motion. READ NOW: Motion for Summary Judgment in an Antitrust Case » Related Content Summary Judgment Motions in Antitrust Cases...