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...

In the past, private equity funds made frequent use of bridge financing as a tool to provide cash necessary to complete fast-moving transactions. As bridge financing grew in popularity, competition in the bridge lending space resulted in more market participants...

Watch this video, which provides attorneys with best practices to understand a loan transaction, including the documents and parties involved in any given transaction. Watch now » Related Content Credit Agreement Resource Kit Check out this...

One of the most important topics affecting all businesses, globally, is Environmental, Social and Governance (ESG) compliance. Regulators, investors and society at large all increasingly expect businesses to address and report on ESG matters. How well...

Cyberattacks are an increasingly common risk for corporations in the modern age. As a result, sophisticated buyers in a mergers & acquisitions (M&A) transaction often need to do more than perform cyber due diligence when mitigating cyber risks...

This article discusses the key changes to trademark law contained in the Trademark Modernization Act of 2020 (TMA), including a rebuttable presumption of irreparable harm, a process for submitting third-party evidence during trademark examination, shortened...

With new SEC rules coming out for 2023 surrounding corporate environmental, social, and governance (ESG) disclosure obligations, you need to help your clients stay compliant in this ever-changing landscape. Learn about the latest trends in ESG compliance...

A recent LexisNexis® survey found that in-house teams are growing in size and scope, with many larger legal departments acquiring specialist knowledge akin to what you’d expect to find at a traditional law firm. This report reveals 5 key trends...

Your in-house job is often worlds apart from your old law firm gig, so check out our In-House Civil Litigation Resource Kit to find what you’re looking for. READ NOW » Related Content E-discovery: Planning for and Conducting E-discovery...

Tax plays a critical role in many M&A transactions. Attaining the desired tax consequences is a significant consideration when planning and structuring an acquisition. This resource kit collects Practical Guidance that addresses tax considerations...