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Miller Canfield

Are Wages for Research Credit Purposes Limited to “Reasonableness?”

Miller Canfield on

Smith v. Commissioner, a pending research credit case in the United States Tax Court, presents an issue of first impression: Is a partner’s self-employment income in a partnership allowable as a qualified research expense...more

Thomas Fox - Compliance Evangelist

Compliance Tip of the Day: Corporate Leaks and Compliance

Welcome to “Compliance Tip of the Day,” the podcast where we bring you daily insights and practical advice on navigating the ever-evolving landscape of compliance and regulatory requirements. Whether you’re a seasoned...more

McDermott Will & Emery

Unclaimed Property Laws and the Health Industry: Square Peg, Round Hole

McDermott Will & Emery on

Likely due to the tremendous number of healthcare mergers, acquisitions, and private equity deals that have been taking place, the industry has recently been the target of multistate unclaimed property audits. This increased...more

A&O Shearman

Southern District Of New York Grants Motion For Judgment On The Pleadings In Securities Class Action Against Software Company

A&O Shearman on

On March 7, 2025, Judge John P. Cronan of the Southern District of New York granted a motion for judgment on the pleadings in a putative class action asserting claims under Sections 11 and 15 of the Securities Act of 1933...more

A&O Shearman

New York State Court Finds Violation Of Donnelly Act Stemming From Ski Area Acquisition

A&O Shearman on

On February 26, 2025, the Supreme Court of the State of New York, County of Onondaga, rendered a decision involving an alleged anticompetitive acquisition under New York’s Donnelly Act. This decision demonstrates the...more

Conyers

Cayman Islands: Legitimate Interest Access of Beneficial Ownership

Conyers on

The Beneficial Ownership Transparency (Legitimate Interest Access) Regulations, 2024 commenced on 28 February 2025. Under these Regulations, the Cayman Islands Registrar (the “Registrar”) may provide access to the information...more

Dorsey & Whitney LLP

NYSE American Amends Shareholder Approval Requirements

Dorsey & Whitney LLP on

The NYSE American stock exchange requires a listed company to obtain shareholder approval prior to issuing shares pursuant to (i) stock-based compensation plans, (ii) certain acquisitions and change of control transactions,...more

HaystackID

Jaguar Land Rover Breach Highlights Growing Cybersecurity Risks in Automotive Sector

HaystackID on

A major cyberattack on Jaguar Land Rover (JLR) has cast a spotlight on the persistent threat of ransomware targeting global corporations. The HELLCAT ransomware group is behind this latest breach, exposing internal documents,...more

IR Global

Corporate Transparency Act – Reporting Obligations are Back in Effect

IR Global on

The Financial Crimes’s Enforcement Network of the U.S. Treasury Department (“FinCEN”) Beneficial Ownership Information (“BOI”) reporting obligations under the Corporate Transparency Act (“CTA”) are once again back in effect....more

Offit Kurman

Creative Ways to Avoid Litigation

Offit Kurman on

When disputes arise, parties very often go straight to filing a lawsuit. Sometimes, that tactic can be effective. However, it may not be so effective for those individuals or small businesses seeking to minimize costs. Costs...more

Benesch

Illinois Cannabis Outlook 2025: Where Are We and Where Are We Going?

Benesch on

The past year for the Illinois cannabis industry revealed continuing tensions and disparity between the rosy picture painted by officials; the reality for businesses on the ground; and the downstream impact to patients and...more

Ropes & Gray LLP

Share Class Structures for Mutual Funds/ ETFs: How Fund Groups Can Begin Preparing for Anticipated SEC Exemptive Relief

Ropes & Gray LLP on

This white paper is intended to guide and inform registered funds, their sponsors and other service providers and their boards (“Boards”) as they prepare to take advantage of potentially forthcoming exemptive relief (the...more

Vinson & Elkins LLP

Should You Consider Texas as Your Jurisdiction for a U. S. Corporation?

Vinson & Elkins LLP on

In the United States, companies can incorporate in any state of their choosing, regardless of where the company is headquartered or operates. The corporate law of the selected state will govern the internal affairs of the...more

Tannenbaum Helpern Syracuse & Hirschtritt LLP

SEC Resolves Uncertainty around Verification Requirement for Private Offerings under Rule 506(c)

On March 12, 2025, the Division of Corporation Finance (the “Division”) of the SEC issued a no-action letter (the “No-Action Letter”) providing new guidance on Rule 506(c) of Regulation D under the Securities Act....more

DarrowEverett LLP

Unlocking Tax-Free Gains: The Power of QSBS in Mergers & Acquisitions

DarrowEverett LLP on

Internal Revenue Code (IRC) Section 1202 offers a significant tax incentive for investors in qualified small business stock (QSBS). This provision allows eligible shareholders to exclude up to 100% of capital gains realized...more

Carlton Fields

No Password Required Podcast: Chief Product Officer at ThreatLocker and Advocate of Buc-ee’s, Mascots, and Buc-ee Mascots

Carlton Fields on

On this episode, we sit down with Rob Allen, chief marketing officer at ThreatLocker, live from the 2024 Sunshine Cyber Conference. From his early days “locked” in an IT closet to his current role in the C-suite, Rob’s...more

Verrill

Monitoring the Activities of a Plan Fiduciary Committee: Recommendations to a Board of Directors

Verrill on

It is axiomatic that a person who has fiduciary responsibility with respect to an ERISA benefit plan must monitor the performance of any plan service provider or other person to whom it has delegated fiduciary duties on an...more

Thomas Fox - Compliance Evangelist

All Things Investigations: Terrorism Designations of Mexican Cartels Fundamentally Enhances Risk for All Companies

Welcome to the Hughes Hubbard Anti-Corruption & Internal Investigations Practice Group’s podcast, All Things Investigation. In this podcast, host Tom Fox is joined by Jeremy Paner and Diego Durán de la Vega to discuss the...more

Thomas Fox - Compliance Evangelist

Daily Compliance News: March 18, 2025, The Slack Channel Edition

Welcome to the Daily Compliance News. Each day, Tom Fox, the Voice of Compliance, brings you compliance-related stories to start your day. Sit back, enjoy a cup of morning coffee, and listen in to the Daily Compliance...more

International Lawyers Network

Establishing a Business Entity in India (Updated)

1. Types of Business Entities - 1.1 Description of the types of entities available in India through which to conduct business: A foreign entity may establish a business presence in India by: • opening a liaison...more

Morris, Manning & Martin, LLP

GC Forum: Building a Case for the CLO of the Future

General Counsels face increasing pressure. They must manage evolving data privacy laws, ever-present cybersecurity threats, and the disruptive impact of generative AI. Tasked with controlling costs and boosting operational...more

DLA Piper

Extended Producer Uncertainty: Groundbreaking California Packaging Law Faces Setbacks

DLA Piper on

Two significant developments have recently emerged concerning California’s Extended Producer Responsibility (EPR) law, SB 54, which aims to phase out single-use plastics. The landmark law for packaging and plastic food...more

Akin Gump Strauss Hauer & Feld LLP

Corp Fin Breathes New Life into 506(c)

On March 12, 2025, the U.S. Securities and Exchange Commission’s Division of Corporation Finance issued a no-action letter providing a new safe harbor for Rule 506(c) offerings, which may enable broader public outreach and...more

DLA Piper

Chile: Comisión para el Mercado Financiero Define Nuevos Requisitos para Directores Independientes

DLA Piper on

La Comisión para el Mercado Financiero (CMF) de Chile publicó la Norma de Carácter General Nº533 (NCG 533) el 12 de marzo de este año, que define requisitos y condiciones para ser considerado director independiente y que...more

Farrell Fritz, P.C.

Winter Case Notes: Nice Try, But the Agreements Say What They Say

Farrell Fritz, P.C. on

Spring is soon upon us. March Madness is at our doorstep. The Formula 1 season is underway. Baseball season will be in full swing shortly. And my allergies are already in bloom....more

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