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On December 23, 2024, the United States Fifth Circuit Court of Appeals lifted a December 3 trial court injunction that had blocked enforcement of the Corporate Transparency Act (the "CTA") on a nationwide basis.

As we previously reported, in April 2024, the Federal Trade Commission (FTC) issued a Final Rule (16 C.F.R. § 910.1–.6) which, if it had become effective, would have banned virtually all worker "non-compete clauses."

"According to the IFRS, intangible assets are non-monetary assets without physical substance. Like all assets, intangible assets are expected to generate economic returns for the company in the future."

Baby Boomers are expected to transfer between $30T-$70T in wealth over the next two decades

Earlier this year, we shared an Employment Law Update featuring significant developments in labor and employment in 2023, including the Pregnant Workers Fairness Act

Growing up in the South, premarital agreements, also called prenuptial agreements, or prenups for short, have always been treated as a taboo topic.

Any company that has experience borrowing money is also almost certainly familiar with the voluminous stack of documents that must be executed in connection with the taking out of a new loan.

Provide an overview of how and why to conduct due diligence in connection with real estate acquisition, leasing, or expansion.

Corporate Transparency Act ("CTA")

Today's discussion will focus on some of the more interesting or important tax developments that have transpired over the last year or so.

As we previously reported, the U.S. Federal Trade Commission (FTC) issued a Final Rule which, as of its effective date (set for September 4, 2024)...

Beginning January 1, 2024, the Corporate Transparency Act ("CTA") goes into effect and will impose stringent Federal reporting requirements on many small businesses.

The 2023 Internal Revenue Service Data Book released in April 2024 contains audit statistics for years 2013 through 2021, as of the fiscal year ended September 30, 2023 (FY 2023).

With the 264th UNC-Duke basketball showdown quickly approaching, this article channels the intensity of college basketball's greatest rivalry into something just as intense...

Real estate professionals in North Carolina may already be familiar with memoranda of lease, but the average business owner may lack familiarity.

Today's discussion will focus on some of the more interesting or important tax developments that have transpired over the last year or so.

On April 23, 2024, the Federal Trade Commission ("FTC"), by a 3-2 vote, approved and issued a Final Rule, set to become effective 120 days after it is published in the Federal Register...

Must actually title assets in trust or have trust as beneficiary...