Tax-exempt organizations, nonexempt charitable trusts, and I.R.C. Section 527 political organizations file Form 990 to provide the IRS with the information necessary to comply with I.R.C. Section 6033(e) , which imposes reporting and notice requirements on certain...
When real estate owners swap real property held for investment or productive use in trade or business for like-kind real property under Section 1031 of the Internal Revenue Code, no tax gain or loss is recognized. Investors and entrepreneurs use this tax deferral...
This practice note outlines preemptive steps that should be considered by in-house and outside counsel to maximize a drug company’s regulatory and patent exclusivities and the company’s chances of success in future patent litigation against generic...
Kickoff your spring cleaning by brushing up on corporate spin-offs and divestitures. Divestitures involve a parent company selling one or more subsidiaries, divisions, or specific sets of assets rather than a sale of the entire enterprise. Driven by strategic,...
Do you need step-by-step guidance on the most common tasks associated with the settlement and mediation phases of a federal employment litigation? Start with Practical Guidance’s Employment Litigation Process Map: Settlement Discussions and Mediation. Read...
Review an API license agreement between a software supplier and an app developer. Drafting notes in this template help you to understand how to tailor the license grant to express how the licensor wants others to use—and not use—the API. Read now...
Explore possible coverage issues under homeowner’s policies for devastation caused by hurricanes with the self-described realist Randy Maniloff, who understands that money is what rebuilds property and lives, and that insurance is by far the first and principal...
Stay current on the status of state laws regarding women’s reproductive health via this state law survey from Practical Guidance – Healthcare. Access information—and links to relevant authority—on issues including the time permitted by the...
We continue to share updates and new content on the fallout from the recent failure of Silicon Valley Bank. This week, explore this practice note which examines the recent U.S. bank failures and the associated risk of cryptocurrency assets at insured depository...
Be sure to watch this video when planning a financing transaction! It provides an overview of two segments of the loan market: investment grade loans and leveraged loans. Investment grade loans represent the safest segment of the loan market for lenders. On the...
New regulations dealing with Form 5500 filings (for 2023 plan years and after) could reduce filing requirements for small employer plans. 88 Fed. Reg. 11,984 (Feb. 24, 2023) . The agencies modified the participant counting methodology for small/large plan status...
Proper data breach notification is essential. Save time and ensure compliance with this new resource kit including practice notes, templates, checklists, trackers, and state law surveys discussing best practices for planning for and managing a data breach, state...
Review this guidance on the use of confidentiality agreements in commercial transactions under Arizona law, as well as developing internal systems and controls to protect confidential information from unauthorized use or disclosure. Read now » Related...
Once a construction project begins, changes are inevitable. Learn to anticipate and deal with these changes through proper planning and contract drafting. Read now » Related Content Changes in Work Clause (Construction Subcontract Agreement) Include...
The SEC recently adopted several amendments to Rule 10b5-1, modifying the conditions necessary to use the affirmative defense to insider trading liability available under that rule. Read this article for more information on the amendments, the new requirements...