The Tax Cuts and Jobs Act (the “Act”) has received considerable attention due to the lowering of the corporate tax rate to 21% and new tax deduction for pass-through entities.
Parties to a merger or similar transaction frequently need to provide information to another party in order to navigate
The Treasury Department issued proposed regulations yesterday addressing when a fee waiver will be treated as a disguised payment for services.
In two internal legal memorandums, the IRS has provided guidance on the taxation of executive compensation under Section 409A
Post-closing indemnities for breaches of representations, warranties and covenants are common features of most transactions.
The court in In re Nine Systems Corp. Shareholders Litigation, C.A. No. 3940-VCN (Del. Ch. Sept. 4, 2014) recently found three venture