Last week, the National Labor Relations Board (NLRB) issued a Notice of Proposed Rulemaking, seeking to narrow the circumstances under which two or more separate employers may be joint-employers [...]
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The American Arbitration Association has introduced Alternative Fee Arrangements for arbitrators. In lieu of the traditional hourly rate billing, for any two party commercial or construction [...]
Non-convertible, straight preferred stock is the most basic type of preferred stock. It is called “straight” preferred stock because it has a fixed dividend (often 8%) that continues to accrue if [...]
The SEC announced today (Sept. 11, 2018) a pair of enforcement actions, the first of their kind, both in the digital securities or “coin” space. In 2017, the SEC issued its DAO Report, [...]
On September 5, 2018, the Superior Court filed an Opinion in American Express Bank, FSB v. James Martin and Amazing Masonry, LLC, No. 181 EDA 2018 (Pa.Super. filed Sept. 5, 2018) [PDF], [...]
Preferred stock provides flexibility in structuring investments. It can furnish various dividend and participation rights (such as rights to participate with common stock in proceeds from company [...]
On August 13, 2018, the Foreign Investment Risk Review Modernization Act (FIRRMA) was signed into law. FIRRMA substantially expands the scope of transactions eligible for review by the Committee [...]
The IRS has warned taxpayers against state sponsored funds some states have designed to circumvent the new $10,000 limitation on deductions for state and local taxes (Notice 2018-54). States have [...]
The U.S. Treasury Department (under whom the Internal Revenue Service (“IRS”) works) just issued proposed regulations to explain and govern complicated application of the exciting 20% [...]
Both the House of Representatives and the U.S. Senate are working on a tax bill which, among other changes, aims to protect taxpayers from identity theft and the tax fraud that can follow. If the [...]
