ArticleLien And Bond Claims In March 2025: Dates To RememberUse this guide as a reference when filing lien and bond claim notices for the month of March. If you have any questions about the lien and bond claim process...United StatesReal Estate and ConstructionGray Reed
ArticleLien And Bond Claims In May 2024: Dates To RememberUse this guide as a reference when filing lien and bond claim notices for the month of May. If you have any questions about the lien and bond claim process...United StatesReal Estate and ConstructionGray Reed
ArticleLien And Bond Claims In November 2024: Dates To RememberUse this guide as a reference when filing lien and bond claim notices for the month of November. If you have any questions about the lien and bond claim process...United StatesReal Estate and ConstructionGray Reed
ArticleLien And Bond Claims In July 2024: Dates To RememberUse this guide as a reference when filing lien and bond claim notices for the month of July. If you have any questions about the lien and bond claim process, don't hesitate...United StatesReal Estate and ConstructionGray Reed
ArticleThe PPP Meets M&A: Pitfalls For The Unwary Borrower And LenderThe Small Business Administration (SBA) issued a Procedural Notice on October 2, 2020, detailing required procedures impacting Paycheck Protection Program United StatesFinance and BankingGray Reed
Article3 Recent Estate Tax Court Cases On Split-Dollar Life InsuranceUnder a split-dollar life insurance arrangement, a third party pays the insurance premiums on an insured person but maintains a right to reimbursement of some or all of the premiums.United StatesInsuranceGray Reed
ArticleIf You Missed A Tax Election Deadline, Consider Section 9100 ReliefThere are many different tax elections available to taxpayers under federal tax law. And, often, these elections are advantageous. For example, taxpayers can make a qualified electing fund (QEF) election to avoid adverse.United StatesTaxGray Reed
ArticleNew To Texas? Considerations For Moving Your Business To The Lone Star StateIf you're new to Texas, you're not the first from California to sing about it. In their 1964 album, The Beach Boys sang about being a "Long Tall Texan."United StatesTaxGray Reed
ArticleHow To Survive An IRS Employment Tax AuditIn recent years, the IRS has devoted more resources to employment tax matters.United StatesTaxGray Reed
ArticleTax Court Finds That SECA Limited Partner Exception Requires 'Functional Analysis Test'A recent U.S. Tax Court decision provides clarity to what the Internal Revenue Service ("IRS") considers a limited partner for purposes of the ‘limited partner exception...United StatesTaxGray Reed
ArticleWhere Have All The Theft Losses Gone?Regrettably, theft losses are on the rise. According to the federal government, senior citizens lost almost $1 billion in Internet and other scams in 2020.United StatesTaxGray Reed
ArticleDepartment Of Labor Issues New Guidance On Independent Contractor ClassificationEarly this year, we updated you about rule changes regarding independent contractor classifications from the federal Department of Labor (DOL).United StatesEmployment and HRGray Reed
ArticleWhat Did We Just Acquire? An Introduction To The Taxation Of Acquired IntangiblesIn addition to being developed in-house, intellectual property ("IP") can obviously be acquired from third parties.United StatesIntellectual PropertyGray Reed
ArticleLandmen As Independent Contractors: Is The Government's Voluntary Settlement Program Too Good To Pass Up?The days of the lone landman driving around the back roads taking leases and visiting courthouses are becoming a thing of the past.United StatesEmployment and HRGray Reed
ArticleA Guide To The Texas Data Privacy & Security ActThe TDPSA is a comprehensive privacy law that regulates how businesses and individuals engage in the collection, use, processing, sale and sharing of personal...United StatesPrivacyGray Reed
ArticleThe Basis Matrix: Navigating The Interplay Of Sections 743(b) And 734(b)Real estate funds and family offices are two types of investors that often (i) purchase equity interests in partnerships and (ii) make in-kind asset distributions...United StatesTaxGray Reed
ArticleThat's All Capital Gain Right? Income Taxes And Intellectual Property MonetizationIntellectual property ("IP") is typically monetized either by sale or (royalty generating) license agreements.United StatesIntellectual PropertyGray Reed
ArticleLandmen As Independent Contractors: Is The Government's Voluntary Settlement Program Too Good To Pass Up?The days of the lone landman driving around the back roads taking leases and visiting courthouses are becoming a thing of the past.United StatesEmployment and HRGray Reed
ArticleFederal Income Taxation Of Intellectual Property Development And Cost RecoveryIntellectual property ("IP") development can cost millions of dollars so cost recovery timing can be financially material.United StatesTaxGray Reed
Article2020's Bad Guys In EnergyLarceny, that business enterprise with a knack for (fleeting) success regardless of the state of the economy, was busy last year. As Obi-Wan Kenobe would say it: You will never find a more...United StatesEnergy and Natural ResourcesGray Reed