Waterfalls in private equity and venture capital dictate how investment returns are distributed among stakeholders. These structures determine who gets paid, in what order, and under what conditions. While all waterfalls aim to…
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/ Business Organizations, Finance & Banking, Mergers & Acquisitions
How often do we assume a victim controls the trajectory of a criminal case? In reality, although a victim may initiate the criminal complaint, their control ends there. Once the complaint is in the hands of the prosecuting body,…
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/ Criminal Law, Family Law
Adoption is a deeply transformative process, not only for the child but also for the birth parents and the adoptive parents. The decision to adopt or to place your child for adoption involves a range of legal, emotional and…
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/ Conflict of Laws, Family Law, International Law & Trade
A significant inducement in many new leases and lease renewals is landlord funding and/or constructing improvements that customize the leased premises to the needs of the tenant’s business. The allocation of cost for these…
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/ Commercial Law & Contracts, Construction Law, Real Estate - Commercial
Founders and executives with equity compensation need to be prepared for state tax exposure, even in states where they do not live. In a landmark decision that reverberates beyond Massachusetts, the Massachusetts Appeals Court…
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/ Business Organizations, Civil Procedure, Taxation
Practitioners, operators and investors in the commercial real estate space are well familiar with Opportunity Zones and how they can be utilized for preferential tax treatment on investments. First created under the 2017 Tax…
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/ Finance & Banking, Real Estate - Commercial, Taxation
With an estimated 34 people moving to the Charleston area each day and with South Carolina claiming one of the fastest-growing populations in the nation last year , the post-COVID increase in the number of private placement…
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/ Business Organizations, Finance & Banking, Securities Law
The blacklisting of condominium/condo associations by financial institutions and insurance providers has emerged as a pressing issue in the real estate finance and housing sector. This practice, which involves lenders or…
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/ Commercial Law & Contracts, Finance & Banking, Insurance, Real Estate - Residential
With Rhode Island municipal revaluations of property going into effect for the 2025 tax year, many homeowners and business owners are beginning to explore their options on challenging the new assessment, as most assessments have…
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/ Real Estate - Commercial, Real Estate - Residential, Taxation
Internal Revenue Code (IRC) Section 1202 offers a significant tax incentive for investors in qualified small business stock (QSBS). This provision allows eligible shareholders to exclude up to 100% of capital gains realized from…
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/ Business Organizations, Mergers & Acquisitions, Securities Law, Taxation
On March 12, 2025, the Securities and Exchange Commission (“SEC”) issued a significant no-action letter clarifying the use of high minimum investment amounts as a method for verifying accredited investor status under Rule 506(c)…
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/ Business Organizations, Finance & Banking, Securities Law
If a private equity buyer is exploring an acquisition of the company you manage, and you anticipate remaining involved in the business after the sale, there are a number of options that may be appealing to you. It is likely that…
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/ Business Organizations, Mergers & Acquisitions, Securities Law
The Seventh Circuit Court of Appeals recently clarified the evidentiary bar for employees bringing Fair Labor Standards Act (FLSA) overtime claims, requiring employees to provide specific, detailed evidence of their work hours…
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/ Civil Procedure, Commercial Law & Contracts, Labor & Employment Law
Times they are a-changin’ … with a flurry of moves and terminations, the new administration has signaled a reverse within the federal labor and employment landscape. These changes will have significant impacts on current…
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/ Administrative Law, Commercial Law & Contracts, Government Contracting, Labor & Employment Law
Land use matters in Rhode Island are often challenging to interpreappt and navigate. In fact, the Ocean State is known for having among the most restrictive policies for zoning and land use control in the U.S. It’s not hard to…
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/ Administrative Law, Real Estate - Residential, Zoning, Planning & Land Use
