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: 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: Mark A. Chertok and Elizabeth Knauer This article discusses considerations for developers contemplating the purchase or development of real property that contains or is likely to contain regulated wetlands. The presence of regulated wetlands on...

By: John Popeo Overview Brokered deposits are often viewed by insured depository institutions (IDIs) as a cost-effective source of liquidity and funding. Federal bank regulatory agencies, however, consider brokered deposits to be a less stable source...

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...