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On November 2, President Obama signed the Bipartisan Budget Act of 2015 (the "Act"), which significantly changes the procedures for tax audits of partnerships.

TCJA provisions—including individual and business tax cuts—are now permanent.

If Mark Zuckerberg is to be believed, the Metaverse is the next step in our digital evolution, a virtual reality space where users can interact with a computer-generated environment and socialize among user-created avatars.

HRSA is launching its first-ever pilot program to test 340B rebate models under strict, agency-controlled safeguards.

This is the second in a series of updates addressing the 340B Drug Pricing Program Omnibus Guidance published by the Health Resources and Services Administration (HRSA) on August 28, 2015 (Guidance).

After a tortured process taking years, the California Privacy Protection Agency has finalized the long-awaited amendments to the CCPA Regulations. The final package of regulations, now spanning more than 100 pages...

A recent federal appeals court decision has cast a shadow over the protection provided by the forward looking statement safe harbor provided by the Private Securities Litigation Reform Act of 1995.

New York's amendments provide helpful clarity but stop short of resolving all conflicts with the evolving federal framework.

On January 1, 2016, California's minimum wage will increase to $10 per hour from the existing minimum wage of $9 per hour. As a result, numerous other pay practices will be affected by the increase...

On August 16, 2022, President Biden signed the Inflation Reduction Act (IRA) into law. The IRA includes a myriad of tax credits, grants and loan programs aimed at accelerating the transition to clean energy.

While the constitutionality of Michigan's new marijuana wholesale tax is being reviewed by the Michigan Court of Claims, the Michigan Department of Treasury has released what Treasury is calling "preliminary information" and FAQs about the administration of the tax

On November 15, 2021, President Biden signed into law the bipartisan Infrastructure Investment and Jobs Act.

Fielding questions from many interested persons within the past few days (no one affiliated with Twitter or Musk in any way) served as inspiration to provide a brief synopsis of Elon Musk's offer...

HB 4963 would require licensees to pay for cannabis products at the time of transfer.

As we covered in a prior post, Michigan law gives Treasury the authority to issue revenue administrative bulletins (RABs).

Crowdfunding is an innovative means of raising capital in which small investments are widely solicited from the public at large through internet-based platforms.

The district court grants the defendants' motion to dismiss the appeal for being untimely. The debtor filed his notice of appeal outside the 14-day period.

On December 9, 2022, the Office of Chief Counsel of the Internal Revenue Service ("IRS") issued a General Legal Advice Memorandum ("Memorandum") challenging the 1994 Tax Court decision...