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California generally conforms to the federal provisions regarding net operating loss ("NOL") deductions. However, California’s seemingly endless battle with budget deficits has resulted in periodic suspensions of California taxpayers’ ability – both personal and corporate – to take NOL deductions.

Elizabeth Balfour is a litigator and partner at Sheppard Mullin's Del Mar office. Elizabeth represents clients in complex litigation and specializes in franchise law and healthcare regulatory...

In "a tale of wins and losses on both sides," the Delaware Court of Chancery reiterated that advance notice bylaws adopted amid an approaching proxy contest are reviewed through the lens...

In this case the Eleventh Appellate District affirmed in part and reversed in part a trial court's decision granting judgment to a Home Owner's Association on its complaint for damages.

Historically, the Federal Trade Commission (FTC) has shied away from regulating the substance of franchisor-franchisee relationships. A recent FTC press release, however, suggests this may soon change

The FDIC's proposed bank resolution planning rule would make significant changes to its current rule and would cover more banks—including banks that have been subject to a moratorium on filing for the past five years.

California is the birthplace of the franchise business model.

Restaurant owners, operators, franchisors, and franchisees face concerns and legal risks regarding potential joint employment claims on multiple fronts.

For many trademark practitioners, franchise laws are an inconvenience.

Legislation enacted in 2013 and recent guidance issued by the Texas Comptroller of Public Accounts allow taxpayers engaged in qualified research in Texas to claim

Internal Revenue Code ("IRC") section 41 provides for a federal research and development credit for certain qualified research expenses, basic research payments, and other enumerated expenses.

If you had invested in one of the North American sports franchises from 1991- 2022, you would have earned between a seven-fold return (NHL) or over a 14-fold return (NBA)...

In a recent article published by the Franchise Law Journal, authors Mary-Christine Sungaila and Martin M. Ellison survey the current status of joint employer liability in the franchise context...

Operating a business across state lines requires careful attention to foreign entity registration requirements. While maintaining an office or employing workers in another state almost certainly triggers registration obligations...

It would be difficult to find any person or business that has not been affected by COVID-19. Over the last few months, most states have issued "stay at home," "shelter-in-place,"

This article was originally written and published in a longer form by the American Bar Association on March 22, 2023. Non-fungible tokens (NFTs) are not likely to revolutionize all forms...

Reports that franchisors could avoid class actions through arbitration appear to have been greatly exaggerated.

Private equity is defining the future of the US$500-billion-plus global sports market...