Business Assets

News & Analysis as of

Significant developments in Canadian energy – for the month of March 2016

Conventional - March 9, 2016 – Encana Corporation is exploring the sale of more non-core assets in the United States and Canada that could net proceeds of approximately $1 billion. Encana is open to offers on all of...more

Energy Sector Alert Series: As Oil Prices Descend, Patent Enforcement Litigation Increases Within Energy Industry

n this eight-week alert series, we are providing a broad look at current and emerging issues facing the energy sector. Attorneys from across the firm will discuss issues ranging from environmental disclosures and risk...more

"European M&A: Multifunctional Stichtings"

The use of “stichtings,” or Dutch foundations, in the M&A context became more widely known outside of Europe in 2015 in connection with Mylan N.V.'s use of a Dutch poison pill defense against Teva's unsolicited offer. The...more

Drafting and Litigating Post-Employment Restrictive Covenants in Australia – Tailoring Your Restraint to Ensure the Right Fit

We will now look at the different types of post-employment restrictive covenants, and work through a checklist of questions employers should ask themselves when drafting a restraint to make sure it’s the right fit....more

Recent Tax Extenders and Modification Package Signed into Law

On December 18, 2015, President Obama signed into law the "Protecting Americans from Tax Hikes Act of 2015" (the Act). The Act extends a number of tax provisions that expired on December 31, 2014 and makes some of the...more

When assets might be an 'enterprise' (UK merger control)

Under the Enterprise Act 2002, the Competition and Markets Authority (CMA) only has jurisdiction to review a transaction if a "relevant merger situation" has been created. A key criterion of a "relevant merger situation" is...more

Protecting Intellectual Property Throughout Its Lifecycle

Across industries ranging from pharma to entertainment to electronics, the success of an organization is often directly tied to its intellectual property. However, many companies don’t effectively determine whether their...more

MoFo Tax Talk - Volume 8, No. 3

Final and Temporary Dividend Equivalent Regulations Issued – Some Good, Some Bad, And Some Ugly: On September 17, 2015, the Internal Revenue Service (“IRS”) released final and temporary regulations under Section 871(m),...more

Key EU Employment Decision Impacting On Aviation And Wider Transport Sector

Within the EU and wider EEA significant employment legislation often derives from EU directives which individual member states are then required to implement into their national law. Of particular significance is the Acquired...more

CR&B Alert: Commercial Restructuring & Bankrtupcy News - October 2015, No. 3

Welcome to the October 2015 issue of the CR&B Alert, the newsletter produced by Reed Smith's Commercial Restructuring & Bankruptcy Group. Readers who wish to print and read the newsletter in its entirety may do so by...more

I DECCS: La Bce Introduce Una Nuova Classe Di Attività Stanziabili

Il 27 agosto 2015 il Consiglio direttivo ha adottato l'Indirizzo BCE/2015/27 che modifica l'Indirizzo BCE 2015/510 sull'attuazione del quadro di riferimento della politica monetaria dell'Eurosistema (BCE/2014/60) (le...more

Companies: Five Steps to Protecting Trade Secrets

If your management team knows it needs to better protect company trade secrets but isn’t sure where to start, take note. CREATe.org and PwC have put together a five-step framework to guide companies on how to identify, assess...more

More Withdrawal Liability for Unsuspecting Business Owners

I recently blogged about a Seventh Circuit Court of Appeals decision that tagged a buyer of the assets of a company contributing to a multiemployer plan with withdrawal liability that the seller had not paid. A recent Ninth...more

Whose Property Is The Corporate Social Media Account?

As we have discussed in previous posts, the issues surrounding ownership rights to an employer’s social media account and its contents continues to be a moving target without definitive answers. A federal bankruptcy court...more

"Preferences - Mining the Ordinary Course of Business Defense"

The 10th U.S. Circuit Court of Appeals issued an important preference decision on August 10, 2015. What You Need to Know - Payments to creditors arising from a recent, single business transaction can be protected by...more

New IRS Guidance Expands Application of Section 956 to Controlled Foreign Corporations that Own Partnerships

Earlier this week the IRS published two sets of regulations addressing when a US owner of a Controlled Foreign Corporation (CFC) has a deemed repatriation through the use of a CFC-owned foreign partnership. The regulations...more

Unusual Like-Kind Exchanges

Like-kind exchanges are well-known events in the field of investment real estate. The tax law has spent about the last 30 years refining the deferred like-kind exchange, in which the taxpayer is given time to locate the...more

Transferring Customer Data in an Asset Sale

Be careful what you’ve promised your customers…or what has been promised about data you buy! In today’s world, consumer data is a huge asset for companies across all industries, in particular those in...more

Banking Disputes Quarterly - Q2 2015

Welcome to the summer issue of Banking Disputes Quarterly, keeping you informed about the latest news and legal developments in banking disputes. In On the Horizon we look ahead to an important appeal to be heard by...more

Profile of a Malicious Insider: Top Warning Signs

How are your company’s crown jewels – trade secrets, digital assets and the like – most likely to be compromised? Although coverage in the media would suggest that nation states or competitors are most likely to be the...more

Code Section 1031 Exchanges – Held for Productive Use in a Trade or Business or for Investment

Under Code Section 1031(a), the relinquished property must have been held by the taxpayer for productive use in a trade or business, or held for investment. Likewise, the replacement property, at the time of the exchange,...more

Blog: Should You Invest in Patent Protection?

Patent protection is an investment in technology. Like other investments, it can be expensive and uncertain. But for a technology startup, patent protection can also yield an outsized return by attracting investors,...more

Corporate Housekeeping Tips: Keeping Your Website in Tip Top Shape

Among the other areas of your business that you need to keep in order, don’t forget your website. Your website is the company’s digital storefront to the public. Protecting it is paramount to protecting your brand. Below is a...more

Goodwill and Section 1031 Exchanges Do Not Mix Well

The goodwill of a business can never be exchanged for the goodwill of another business. Goodwill is not like kind property. Treasury Regulation 1.1031(a)-2(c)(2) makes that crystal clear, providing: "The goodwill or...more

FAQ: Recent Developments in US Law Affecting Pension and OPEB Claims in Restructurings (2015)

From theory to practice, planning to enforcement, the answers to 42 of the most frequently asked questions can help you prepare, cope, or respond to a restructuring. This Client Alert answers some of the most...more

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