Intangibles › Intangible Property

Commercial General Liability Policies and the Risk of "Intangible" Losses

Commercial general liability (CGL) policies are designed to protect policyholders against bodily injury and property damage. “Property damage” requires physical damage to tangible property or a loss of use of tangible...more

Spotlight on Tennessee: Factoring Transactions Are Not Subject to Related Party Intangible Expense Add-Back Statute

In 2012, Tennessee amended the excise tax statute to require prior approval before allowing intangible expenses to be deducted from net earnings for intangible expenses paid by one related party to another related party. In...more