By: Neil Aragones , Sean Craig , and Patricia Tyler , Lexis Practice Advisor Tax Team This article discusses action taken by Congress and the IRS to provide coronavirus tax relief, including H.R. 6201 and high deductible health plan guidance. Also included...

By: Abram Ellis , John Terzaken , and Jonathan Myers , Simpson Thacher & Bartlett LLP This article addresses the extraterritorial reach of U.S. antitrust laws—that is, their application to international trade or commerce—specifically...

By: Jessica Millett , Duval & Stachenfeld, LLP AS KNOWLEDGE OF THE OPPORTUNITY ZONE PROGRAM (the OZ Program), which was tucked away inside the 2017 Tax Reform package, 1 trickled out to the real estate community, ears began to perk up all over the...

By: Linda Curtis and Andrew Cheng , Gibson, Dunn & Crutcher LLP. Equity Equity financing for a business acquisition can take many forms and is highly dependent on the structure of the acquisition. For example, a public or private company may purchase...

By: David Azarkh and Sean Dougherty, Simpson Thacher & Bartlett LLP There are fundamental differences between the covenants of high yield and investment grade debt securities. While investment grade covenants tend to be less restrictive and more...