Hashtags are ubiquitous and appear on storefronts, in advertisements and on packaging.

The IRS has issued final regulations (TD 9926) clarifying withholding requirements for foreign persons who sell or transfer their interest in a partnership conducting a U.S. trade or business.

Amicus briefs are a staple of appellate practice, especially in the U.S. Supreme Court and in a state's highest court.

The IRS, in Notice 2020-75, announced that it, along with the U.S. Department of the Treasury, intends to issue proposed regulations to clarify that State and local income taxes (SALT) imposed...

Echoing last year's opinion in Sivolella, finding no liability for allegedly excessive fees charged by Axa advisers to mutual fund investors, the District of New Jersey again ruled in favor of...

IRS Provides Safe Harbor for Deducting Expenses if PPP Loan Is Not Forgiven

Effective on Jan. 2, 2021, the U.S. Patent and Trademark Office (USPTO) will increase fees for certain filings.

This practice note discusses borrower default and lender remedy provisions in commercial real estate financing documentation used in Pennsylvania...

This alert summarizes the adopted rules and highlights some key observations and issues for investment advisers to consider.

This article briefly summarizes major legislative and regulatory initiatives through May 2009 that focus, at least in part, on consumer affairs.

On October 23, 2020, the International Swaps and Derivatives Association, Inc. published and opened for adherence the ISDA 2020 IBOR Fallbacks Protocol.

Here we continue our discussion with first-party liability insurance.

Banks, trust companies, third-party administrators and other financial services firms seeking to act as "pooled plan providers" (PPPs) for "pooled employer plans" (PEPs) under the U.S. Employee...

Last year, plaintiffs filed an unprecedented 412 new federal class-action securities cases, meaning that the "likelihood of securities litigation against U.S. exchange-listed companies was greater in 2017...