Under IRC § 103(b)(2) , interest which would otherwise be excluded from gross income under IRC § 103(a) is instead subject to federal income taxation if the obligation is classified as an arbitrage bond. Arbitrage bonds are one of several exceptions to...
Landlords and tenants often negotiate rent abatement clauses. These clauses are used as a lease incentive and also as a remedy when tenants are prevented from using or profiting from the premises due to a condition of the leased property or a landlord violation...
The Financial Crimes Enforcement Network (FinCEN) recently updated its Frequently Asked Questions page regarding beneficial ownership information reporting under the Corporate Transparency Act (CTA). The new FinCEN comments provide insight on the breadth of “reporting...
According to recent studies, over 20% of Americans struggle with some form of mental illness. To help advise employers on legal and practical workplace mental health issues, see this superb practice note, Mental Health Issues at Work, by Jennifer Mathis, Lewis...
Explore the law on means-plus-function claiming with this practice note describing when a utility patent claim should be interpreted as a means-plus-function or step-plus-function claim (functional claims) in accordance with 35 U.S.C. § 112(f) and the sixth...
Check out the final episode in Tom Bentz’s four-part video series for insight on how to pick the right broker and the right carrier to advise on acquiring the right cyber liability policy. Watch now » Related Content Cyber Insurance: Basics...
Add this template to your clients’ existing contract lifecycle management processes. This template provides a request form to be used by all members of a healthcare organization's workforce when requesting any contract involving the organization. This...
Following high-profile bank failures that reverberated through the banking industry in 2023, bank mergers and acquisitions (M&A) continue to be a focal point in 2024. Institutions looking to acquire or merge with a banking institution must obtain regulatory...
Check out our Finance Fundamentals Resource Kit today! This resource kit provides an overview of a financing transaction from the negotiation of commitment papers to the documentation of the loan documents to closing and post-closing mechanics. Read now »...
Solar power development is the hottest renewable resource and technology right now. Solar lessees often must interact with mineral owners or lessees in an effort to accommodate the dominant mineral interests which may exist on leased property. Learn how to help...
ERISA and tax-favored retirement plans are primarily intended to provide retirement income to plan participants and their beneficiaries. Unrestricted access to retirement savings before retirement generally is not permitted, but plans, particularly 401(k) plans...
Learn about the broad scope of India's Digital Personal Data Protection Act in this article by Bird and Bird attorneys, examining the law’s extraterritoriality, covered organizations and data, processing obligations, and data protection principles. ...
Acquire guidance on legal claims and relief available to employers to protect their trade secrets and confidential information from misappropriation by employees and others, including claims under the Defend Trade Secrets Act (DTSA), state and common law contract...
Shadow trading is a form of insider trading that refers to trading in the securities of one company based on material nonpublic information about another company. In a recent verdict, a jury in the Northern District of California found that insider trading occurred...
Use our tracker to keep up with the rules and standing orders implemented by certain federal and state court judges, court administrations, and bar associations governing the use of generative AI in court filings. The tracker also identifies situations where a...