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Department of Treasury Releases Proposed Regulations Offering Pandemic Relief to Qualified Opportunity Zone Businesses

On April 14, 2021, the Department of Treasury (“Treasury”) released proposed regulations (the “Proposed Regulations”) that, if adopted, would allow flexibility for qualified opportunity zone businesses (“QOZBs”) to revise or...more

Tennessee Supreme Court Announces New Approach to Exculpatory Contracts

Last week, the Tennessee Supreme Court revised the factors for determining the enforceability of releases signed before participation in an activity or obtaining a service. These releases, often called exculpatory agreements,...more

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