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What are the differences between a right of first refusal, right of first offer and option?

USA - May 12 2011 In the real estate context, a Right of First Refusal (ROFR) and a Right of First Offer (ROFO) are contractual rights that permit the purchase of property, or the lease of space, upon the occurrence of certain events, often referred to as trigger events

AFTAP certification for single-employer defined benefit plans due by March 31, 2011, for calendar year plans

USA - February 17 2011 Effective for plan years beginning after 2007, the PPA requires actuaries of single-employer defined benefit plans to determine and certify the plan's adjusted funding target attainment percentage (AFTAP

IRS reviews tax consequences of plan disqualification

USA - May 7 2012 In its March 20, 2012 Employee Plans Newsletter, the IRS reviewed the five tax effects of plan disqualification

An investor overview of hostile takeovers in the United States

USA - July 11 2014 A hostile takeover is a transaction in which an acquirer gains control of the target company by going directly to its shareholders without the

Wisconsin's new omnibus law regarding real property leases

USA - March 23 2012 On March 21, 2012, Wisconsin Governor Scott Walker signed new legislation that significantly affects many different aspects of existing leasing laws in Wisconsin

Ebola preparedness: mission critical for hospitals and health systems

USA - October 21 2014 The urgency of having an effective Ebola response plan in place is underscored by public outcry in response to news that a second health care worker

Foreign investment in the United States

USA - October 20 2014 The purpose of this guide is to introduce foreign investors and their legal counsel to the types of legal considerations and issues that are most

The importance of estate planning for same sex couples

USA - October 16 2014 This past September, the Seventh Circuit Court of Appeals affirmed a decision out of the Western District of Wisconsin striking down Wisconsin's ban

Second Circuit grafts "predominance" test on to Morrison, precluding claims founded on domestic securities transactions manipulated by foreign conduct

USA - October 14 2014 In 2010, the United States Supreme Court issued its decision in Morrison v. National Australia Bank, Limited, 561 U.S. 247 (2010), which set forth a

HIPAA harvest? Be prepared to be picked by OCR for round 2 HIPAA "enforcement" audits

USA - October 9 2014 Citing widespread noncompliance with the Health Insurance Portability and Accountability Act of 1996 (HIPAA) Security Rule, the Department of Health