Learn more about the tax restrictions and limitations on related-party transactions that apply to partnerships and other flow-through entities. Because partnership tax items generally flow through directly to partners/LLC members, and do not remain with the entity...
Real estate investment trusts (REITs) are companies formed to own and lease real property or hold debt secured by real property. They are attractive to foreign investors as they provide a vehicle for using foreign-owned domestic corporations to create domestically...
Avoid the March madness and score high on your next draft asset purchase agreement. In asset acquisitions, buyers can cherry-pick which assets and liabilities to assume in the transaction. The purchase agreement must be carefully drafted and customized for these...
This practice note discusses drug, medical device, and biologics clinical trials conducted outside the United States. Among the topics addressed are data use, export control, and clinical trial approval and conduct rules. Read now » Related Content ...
Do you need to advise your clients on federal and state labor and employment laws in light of recent bank failures and mass tech company layoffs? Start with our Reductions in Force Resource Kit, which contains well-organized links to Practical Guidance content...
Learn best practices for drafting and negotiating key provisions in a trademark license with this practice note, from both the licensor’s and licensee’s perspectives. Read now » Related Content Trademark Licenses: Licensing Fundamentals...
Learn about key considerations to address when acquiring insurance producers, including regulatory hurdles and operational issues that are significant in the due diligence process. Read now » Related Content 50 State Coverage of Producer Licensing...
Consult this practice note from Practical Guidance – Healthcare to learn about the key contractual considerations attorneys should address when advising clients on physician and healthcare practice acquisitions. Get up to speed on contractual considerations...
Student loan borrowers are increasingly looking for alternatives to government student loans. As the case over student loan forgiveness continues in the U.S. Supreme Court, federal regulators are cracking down on student loan originators who violate laws and regulations...
Unrestricted subsidiaries typically are designated by the borrower and excluded as subsidiaries for purposes of covenant compliance in the credit agreement. Unrestricted subsidiary provisions have become a very common feature in leverage lending, finding their...
Learn more about the problems that can arise during C-suite investigations of executives. Routine and typical questions, such as who is the client, who has a need to know, how to protect privilege, and how best to close the investigation, can quickly present atypical...
Biometric privacy law proposals are undoubtedly on the rise with state legislatures’ increased introduction of bills closely modeled after the Illinois Biometric Information Privacy Act (BIPA), 740 Ill. Comp. Stat. Ann. 14/1 through 14/99 . Set your alerts...
Gain an understanding of how the terms negligence, gross negligence, and willful misconduct are defined and differentiated by courts in New Jersey. This practice note also discusses contractual applications of the terms when drafting commercial agreements governed...
A liquidating agreement is a settlement agreement between parties that includes an agreement to pass through some or all of the claims to a third party. In the construction sphere, liquidating agreements are often executed between the general contractor and a subcontractor...
At-the-market (ATM) programs are shelf offerings that can provide issuers with more flexibility and control, lower share price impact, and lower costs, when compared to a traditional underwritten offering. These features come at the cost of a smaller overall size...