Flexible spending arrangements (aka flexible spending accounts or FSAs) operate under cafeteria plans that are established under IRC § 125 . A health FSA is the most popular FSA, allowing funds contributed by the employee and/or employer (often as flex credits...
New York State recently enacted the “Good Cause” Eviction Law limiting evictions and rent increases in New York City and potentially other municipalities within the state. Read this article to familiarize yourself with the definition of “Good...
Practical Guidance’s M&A Trends & Insights has the articles, client alert digests, and expert insights you need to stay up to date on important legal developments in M&A, including coverage of the Delaware Supreme Court’s recent ruling on...
Draft an agreement with a research institution to perform clinical research on behalf of a manufacturer. This template includes helpful drafting notes and alternate clauses. Related Content Institutional Review Board (IRB) Formation, Organization, and Operation...
Do you need guidance on key legal issues related to the collective bargaining process and practical information for employers about how to best handle those issues during collective bargaining agreement (CBA) negotiations? Read our new practice note, Collective...
Review this checklist providing recommended considerations for copyright litigants negotiating a stipulated protective order. This quick reference covers requesting a protective order, timing, confidentiality, filing procedures, use of experts, inadvertent disclosure...
Learn about the potential risks and insurance implications of the burgeoning gaming and gambling industry in the United States. Includes an NCOIL map depicting states’ approaches to iGaming in 2023-24. Read now » Related Content Playing To Win...
Provide this HIPAA Special Enrollment Rights Notice to your employees who have become eligible to participate in your group health plans subject to the Employee Retirement Income Security Act (ERISA). Comply with ERISA by notifying your employees of their special...
The U.S. Treasury Department is seeking information on the uses, opportunities, and risks of continued artificial intelligence (AI) development in the financial services sector. The use of AI in financial services is quickly evolving. This article provides a summary...
Check out this new resource kit providing an overview of sustainable finance and environmental, social, and governance (ESG) reporting, disclosure, and regulatory issues. This resource kit includes Practical Guidance content on these issues, including detailed...
Stock purchase agreements and asset purchase agreements will differ in how the parties approach the target's 401(k) plan(s). Generally, there are three options: (1) continue operations, (2) terminate the target 401(k) plan, or (3) merge the target 401(k) plan...
Several states have proposed bills, enacted health data privacy laws, or amended existing privacy laws to protect "consumer health data." Some characteristics of these new state health privacy laws raise interesting questions and could create difficult...
Explore guidance on the different articles of the Uniform Commercial Code (UCC), including for the sale of goods governed by Article 2, negotiable instruments governed by Article 3, documents of title under Article 7, and the creation and enforcement of security...
Construction involves management of many risks, including the risk that the owner will fail to compensate the contractor for its work. Contractors often attempt to spread this risk down the contracting chain to subcontractors by including pay-if-paid and pay-when...
Corporate whistleblowers have certain rights and procedural requirements under Sarbanes-Oxley, when reporting their complaints to the SEC or another federal regulatory agency. Use this template to draft a policy that is compliant with Sarbanes Oxley’s anti...