SBA’s New WOSB / EDWOSB Certification Requirement and 8(a) Economic Disadvantage Criteria Revisions
I-15 – Turning the Table: An Interview with the Podcast Host on Protected Employee Activity
In Iyengar v. Liberty Insurance Corporation, No. SA-21-CV-1091-FB, 2024 WL 5505300 (W.D. Tex. Dec. 13, 2024), District Judge Biery denied Plaintiffs’ Motion for Clarification regarding Magistrate Judge Bemporad’s...more
You may have heard recently about proposals for Congress to remove the exclusion from gross income of interest on state and local bonds, usually referred to as “repealing the tax exemption on municipal bonds.” This issue...more
In EE Ltd v. Virgin Mobile Telecoms Ltd, the Court of Appeal upheld the High Court’s decision that EE’s claim against Virgin was excluded under the terms of the parties’ telecommunications supply agreement. While the decision...more
Manufacturing construction is anticipating an uptick in 2025 with expected domestic economic protections and the continued consumer demand. Texas will remain a hotbed for this activity with continued business relocations,...more
The United States District Court for the Central District of California, applying California law, has held that a lending exclusion in a bankers professional liability policy barred coverage for underlying lawsuits alleging...more
As we enter 2025, it’s important to stay informed about the current federal estate and gift tax laws, including annual exclusion limits and significant changes anticipated by the end of this year. Annual Exclusion Amount- ...more
As we start the new year, this Federal Tax Update highlights estate planning-related federal tax information as you consider 2025 planning options. ...more
A total of 185 Section 301 exclusion requests for machinery used in domestic manufacturing have been filed as of Dec. 19, 2024. Of those, 136 requests remain open for opposition or support from interested parties or for...more
Strike 3 Holdings is an adult pornography company located in California that has literally filed over 10,000 federal court copyright infringement cases across the United States for nearly a decade now. No company files more...more
For several years now, Section 301 and 232 tariffs have impacted the cost of production, resulted in price increases, shifted global supply chains and increased domestic investments in manufacturing. With new potential...more
Estate planning is a lot like putting together a puzzle. The client provides you with their box lid showing what they want the ultimate result of their plan to look like. Then, estate planners are tasked to identify and...more
In a notice published on September 18,Globe 2024, the U.S. Trade Representative (USTR) announced 14 temporary exclusions for solar manufacturing equipment and a list of subheadings eligible for consideration of temporary...more
Our corporate team outline the latest developments within the corporate and finance market in Bermuda including Bermuda’s Corporate Income Tax Act 2023, Cyber risk management and The Bermuda Monetary Authority's enhancements...more
On October 15, 2024, the Office of the U.S. Trade Representative (USTR) began collecting requests for exclusions from Section 301 tariffs for Chinese-made machinery imported for use in domestic manufacturing. As noted in our...more
On Wednesday, October 16, 2024, the Office of the U.S. Trade Representative (USTR) published a Federal Register notice announcing that the agency opened an electronic portal for exclusion requests for "Certain Machinery Used...more
As we will see shortly, it is often “better to give than to receive,” though this statement begs the obvious question of whether it is better to do so during one’s lifetime or upon one’s death. Many well-to-do individuals...more
On September 16, 2024, the Office of the United States Trade Representative (“USTR”) announced the final modifications on China 301 tariffs after completing its statutory four-year review in May 2024....more
As the Atlantic hurricane season reaches its peak in September, bringing with it rainfall and flooding, a recent New Jersey court held a sewer overflow resulting from rainfall was not caused, directly or indirectly, by a...more
In a victory for Texas health care providers, in Baylor All Saints Medical Center dba Baylor Scott & White All Saints Medical Center‑Fort Worth et al. v. Xavier Becerra, case number 4:24‑cv‑00432, the United States District...more
On August 15, 2024, the Office of the U.S. Trade Representative (USTR) published an information collection request (ICR) with respect to its proposal, first announced in May, to allow importers to request temporary exclusions...more
For an active business in the post-Tax Cuts and Jobs Act (TCJA) world of lower corporate tax rates, buyers and shareholders considering a future exit should always consider C corporations and the availability of potential...more
In an effort to provide Americans with various forms of tax relief, in 2017 Congress enacted the Tax Cuts and Jobs Act (“Tax Act”). This act provided tax reductions in many different categories, but one of the most...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more
Shareholder proposals submitted for 2024 annual meetings continued to cover a wide range of environmental, social and governance (ESG) topics. And companies seeking to exclude shareholder proposals they deemed inappropriate...more
On April 25, 2024, the U.S. Department of Labor (DOL) released regulations redefining who is an investment advice fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code...more