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An Oldie but a Goodie: Liability for COBRA Continuation Coverage in M&A Transactions

USA - October 18 2016 Regardless of the number of employees involved, M&A transactions raise a number of important business and legal issues centered on the employment…

IRS changes course and provides safe harbor for "real estate professionals" in net investment tax final regulations

USA - March 4 2014 Section 1411 of the Patient Protection and Affordable Care Act (the "ACA") levies a new 3.8% tax on "net investment income" (the "NII Tax"). Among…