By: Emily D. Zimmer and Lynne S. Wakefield , K&L Gates LLP. This article discusses how to design and operate compliant employer-sponsored health reimbursement accounts (HRAs) under the Internal Revenue Code (I.R.C.), with a particular focus on the...

By: Mark Haut , Lexis Practice Advisor This article provides general guidance for counsel retained to represent a party in interest in a bankruptcy proceeding. Bankruptcy cases involve myriad issues so coverage in this article is limited to certain...

By: Mark W. Brennan , Hogan Lovells US LLP. AS THE USE OF MOBILE DEVICES SUCH AS SMARTPHONES and tablets has become increasingly prevalent, mobile applications (mobile apps or apps) have also proliferated. Consumers use mobile apps to access social...

By: Marc E. Bernstein , Paul Hastings LLP This article addresses initial preparations for drafting a separation agreement and common terms that employers ordinarily should include, or at least consider including, in separation agreements. WHEN TERMINATING...

By: Timothy Murray ONE TIME, I WAS REVIEWING THE TERMS OF A PROPOSED contract with an executive for a client that was buying a product for a significant sum of money. The document had been drafted by the seller, and it contained the customary provision...