The IRS has released the Internal Revenue Service Data Book, 2022 which details its activities during fiscal year 2022 (October 1, 2021 – September 30, 2022). A release on the IRS website reveals that more than 262.8 million tax returns were processed and...
In some states, landlords are legally permitted to change the locks and remove their non-paying tenants’ belongings without court intervention, but in other states, landlords must obtain a judgment before they can evict. Read this article to learn more about...
2022 proved to be less SPAC-tacular than anticipated for publicly held special purpose acquisition companies (SPAC) seeking business combinations with a private target (de-SPAC). While the market had its ups and downs in 2022, the use of earnouts in nearly half...
This checklist guides attorneys through drafting and submitting a controlled correspondence to the U.S. Food and Drug Administration (FDA). Controlled correspondence is correspondence submitted to the FDA, by or on behalf of a generic drug manufacturer or related...
Our document deconstruction videos show attorneys providing constructive criticism of real-life contracts and policies. Watch Davis Wright Tremaine attorney Jeff Bosley review, redline, and improve an independent contractor agreement on screen in our Independent...
Learn best practices for intellectual property protection of video games and virtual reality. This practice note suggests strategies for drafting video game-related patent applications and handling copyright issues pertaining to video games—including copyrightability...
Review the fundamentals of the Commercial General Liability (CGL) policy’s Part A coverage and its myriad exclusions. Read now » Related Content The Insurance War Risk Exclusion and Its Ukraine Invasion Implications Analyze “Exclusion...
Learn about de-identification of health information in the context of Canadian health information privacy laws, including the application of the legislation by province. Understand Canada’s data minimization obligations and how privacy regulators and Canadian...
A wave of bank mergers and acquisitions in 2023 puts a spotlight on the due diligence review that institutions should employ. Regulatory approval is required from banking agencies and the review process varies based on the complexity of the transaction. Review...
Review this practice note providing a step-by-step guide to determine whether a borrower or other loan party may make an acquisition under an existing credit agreement—whether an acquisition of equity interests, a new subsidiary, a business unit, or a hard...
We buy life insurance to protect our beneficiaries. With employee benefits, automatic payroll deduction makes the selection of group life insurance an easy annual election—then we can feel protected. Sometimes employers offer minimum coverage (maybe one-times...
Comprehensive consumer privacy laws seem to be flying off the shelves these days. Iowa was added to the growing patchwork on March 28, 2023, with Indiana following on May 2, 2023. No end is in sight as Montana and Tennessee seem likely to follow. With this continuing...
Every commercial contract poses inherent risks. Learn how to avoid them using this checklist. Read now » Related Content Risk Assessment Read about the importance and process of conducting risk assessments. Risk Allocation in Commercial Contracts...
Depending on the contractor’s role and project dynamics, counsel to a general contractor can be called upon to deal with everything from contract negotiation to dispute resolution. Learn the ins and outs of providing effective counsel to a general contractor...
Rule 3-12 of Regulation S-X requires companies engaging in a public offering to use financial statements dated after a set number of days before the filing becomes effective. The maximum number of days is based on which type of filer the company is and for which...