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IRS Begins Formal Assessment of CAP Program
  • McDermott Will & Emery
  • USA
  • August 29 2016

On August 26, the Internal Revenue Service (IRS) announced that its Large Business & International (LB&I) division is in the process of assessing the


En Banc Court Ties On-Sale Bar to Commercial Sale in Accordance with Uniform Commercial Code
  • McDermott Will & Emery
  • USA
  • August 29 2016

In a unanimous en banc decision, the US Court of Appeals for the Federal Circuit established the circumstances under which a product manufactured


Scott Singer Informs on the Effect of Loans to Financially Troubled Subsidiary in a Debt-Equity Analysis
  • McDermott Will & Emery
  • USA
  • August 26 2016

One often overlooked debt-equity issue is presented by continuing transfers to a subsidiary that is reasonably creditworthy at the inception but


Advantages of Using ESOPs To Structure Acquisitions and Divestitures In An Uncertain Economy
  • McDermott Will & Emery
  • USA
  • August 25 2016

M&A advisors are becoming increasingly familiar with leveraged ESOP transactions and are routinely considering the ESOP platform in structuring


BREAKING NEWS: Discussion Draft of Online Sales Simplification Act of 2016 Released
  • McDermott Will & Emery
  • USA
  • August 25 2016

Today, the Chairman of the House Judiciary Committee, Rep. Goodlatte from Virginia, released the long-anticipated discussion draft of the Online


Augmented Reality
  • McDermott Will & Emery
  • USA
  • August 25 2016

If you haven’t heard about newest gaming craze yet, it’s based on what is called “augmented reality” (AR) and it could potentially impinge on your


Massachusetts Legislation Spurs Offshore Wind Power Development
  • McDermott Will & Emery
  • USA
  • August 24 2016

On August 8, 2016, Massachusetts Governor Charlie Baker signed into law a major energy bill aimed at putting Massachusetts at the forefront of states


Taxpayer Argues First Circuit Should Not Follow Tax Court Decision by Judge Indicated for Tax Fraud
  • McDermott Will & Emery
  • USA
  • August 23 2016

On August 15, 2016, the taxpayer in Santander Holdings USA filed its brief to the US Court of Appeals for the First Circuit in its case involving


Michigan Health Insurance Claims Assessment Act is Not Preempted by ERISA
  • McDermott Will & Emery
  • USA
  • August 23 2016

The Sixth Circuit, has decided, on remand from the Supreme Court, that the Michigan Health Insurance Claims Assessment Act (Act) is not preempted by


Sixth Circuit Defines ‘Corporation’ for Purposes of Overpayment Interest
  • McDermott Will & Emery
  • USA
  • August 22 2016

The US Court of Appeals for the Sixth Circuit recently held in U.S. v. Detroit Medical Center that a nonprofit entity incorporated under state law