This practice note discusses joint authorship and ownership of copyrights under U.S. federal law, including the elements of joint authorship, the default rules that apply to joint authors, and drafting considerations for collaboration agreements. READ...

Read up on the implications of the Supreme Court’s recent pronouncement in Minerva Surgical, Inc. v. Hologic, Inc., 141 S. Ct. 2298 (2021), to advise employers on timing title transfers and increasing the likelihood of assignor estoppel. VIEW...

The final I.R.C. Section 451 regulations issued in December 2020 address the timing of income recognition for accrual basis taxpayers. 86 Fed. Reg. 810 (Jan. 6. 2021) . In August 2021, the IRS and Treasury issued two new revenue procedures to help clarify...

As we pass the mid-year point and companies share their 2021 interim results, it’s vital to reevaluate the major tax accounting and auditing issues that individuals and entities may face in 2021. How these accounting and auditing issues tie into...

As record numbers of travelers move through airports this summer and airlines release details of record numbers of flight additions for July and August, it is important to brush up on the tax implications of excise taxes on air transportation of people...

Learn about the application of various insurance coverages of collisions with animals, especially large animals like deer. Read now » Related Content Automobile Insurance Coverage Issues (First-Party) Review the fundamental nature of each...

As the momentum in COVID-19 business interruption litigation may be shifting toward policyholders, learn how to best navigate an evolving landscape in which state appellate court decisions are acknowledging pre-pandemic precedent holding that losses from...

Learn about the potential environmental, social, and corporate governance risks that could impact officers and directors in the cannabis business. READ NOW » Related Content Cannabis State Regulatory Agencies Gain a greater understanding...

This practice note provides guidance on investigating and defending tort claims brought against businesses based upon the conduct and actions of its employees or agents. Learn about vicarious liability for business tort claims, defenses to such claims...

Acquire knowledge about various conditions that may arise before contract formation that will justifiably excuse a party's performance obligations. READ NOW » Related Content Excuses for Nonperformance: Conditions Following Contract...