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Analysis PRO In-house

Lexology PRO | European Union, United Kingdom | 25 May 2021

UK NCA: Bribery and corruption risk to rise

In a new report, the agency has warned that criminals are using encrypted messaging services to thwart its investigations, that fintech banks are popular among money launderers, and that the pandemic and Brexit may lead to increased corruption risks for UK companies.

Proskauer Rose LLP | USA | 1 Jul 2020

Precious Metals Now Deemed Tangible Personal Property in Florida

Effective July 1, 2020, there is a new law in Florida (Section 731.1065 of the Florida Probate Code) that treats "precious Metals in any tangible…

Squire Patton Boggs | USA | 4 Nov 2019

Nothing Cheesy About Needing to Allege Personal Injury for Coverage

Nearly all commercial general liability and excess liability insurance policies require in their coverage grants that the damages the insureds are…

Holland & Hart LLP | USA | 29 Jul 2019

Best Practice Tip: TPP Memos

When viewing an estate as a whole, Tangible Personal Property (“TPP”) is not usually the most financially significant component. However, it is often…

Kilpatrick Townsend & Stockton LLP | USA | 25 Apr 2019

Treasury Issues Second Round of Proposed Regulations Providing Additional Guidance for Making Investments in Qualified Opportunity Zones

On April 17, 2019, the Treasury Department issued a second round of proposed regulations (the “Proposed Regulations”) addressing investments in…

Nutter McClennen & Fish LLP | USA | 22 Apr 2019

The IRS and Treasury Department Issue Further Guidance on Qualified Opportunity Zones

The Tax Cuts and JOBS Act of 2017 (“TCJA”) established a program to provide preferential tax treatment for new investments made after December 31…

McBrayer McGinnis Leslie & Kirkland PLLC | USA | 16 Apr 2019

Tax, Intangible Assets, and the Value of Taking A Closer Look: A Case Study

In the buy-vs.-lease consideration, the overall tax burdens and advantages of each option must include a clear-eyed approach as to the precise…

Windels Marx Lane & Mittendorf LLP | USA | 26 Mar 2019

Opportunity Zone Funds: A New Fund Frontier

The term "Opportunity Zone Fund" has been part of the real estate industry parlance for over a year and, for much of that time, the industry had more…

Carrington Coleman | USA | 28 Feb 2019

Premises defect versus condition of tangible personal property

Plaintiff Slaver alleges she was injured when a water-meter cover flipped open under her, causing her to fall. The City of Richardson argued Slaver’s…

Mayer Brown | USA | 5 Feb 2019

Blue Book Confirms Bonus Depreciation for Equipment Leased to Utilities

The recently released Joint Committee on Taxation’s Blue Book explanation of the Tax Cuts and JOBS Act confirms that qualifying tangible property…
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