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Social distancing: When states decouple from the federal CARES Act

The CARES Act provides for special federal tax treatment for “coronavirus-related distributions” from most types of tax-qualified retirement plans and IRAs. The distribution must be made between January 1, 2020 and December...more

2020 is hereby incorporated by reference - Maximizing deal value through thoughtful disclosure

When the last of the cool spring days are behind us, stay-at-home orders are lifted, and M&A activity begins to resume in earnest, the high of the seemingly unending “seller’s market” of the past few years may very likely...more

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