In mergers and acquisition (“M&A”) transactions, disclosure is a critical component of the due diligence process and overall deal success. Seeing what is “under the hood,” so to speak, can separate a deal from going through, stopping in its tracks, or potentially haunting parties post-closing. With this, sellers face an
We’ve previously written about Qualified Small Business Stock (QSBS) and the potential tax benefits that come with it if you structure your entity appropriately. The One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025, expands the tax exemption available for QSBS and now further
When it comes to owning stock, most people think about the ups and downs of share prices – not the paperwork behind their ownership. However, how your stock is recorded can have real implications. In today’s digitized world, the distinction between certificated and uncertificated stock is more relevant than ever,
It is simple to sign a lease and stuff it away to (hopefully) never be seen again. It is decidedly less simple to make sure the document protects your business’ interest (and where you are signing a personal guaranty, as is often the case, your personal interests too).
During the height of the COVID-19 pandemic, the Small Business Administration (SBA) launched various loan programs, such as the Paycheck Protection Program (PPP) and the Economic Injury Disaster Loan (EIDL) program, to support businesses grappling with unprecedented economic challenges. These programs were lifelines for many, providing essential funds to keep
As a transactional attorney, I focus my practice on helping clients plan for and react to business events much more so than I do on interpreting statutes or legislation. Sometimes, however, a statutory change or judicial ruling will have a wide-ranging—and retroactive—impact that is impossible to ignore.
As previously posted by Jonathan Milgrom, the Corporate Transparency Act (CTA) went into effect when the clock struck midnight on January 1, 2024. This transformative piece of legislation, will reshape the corporate landscape,ushering in a new era of transparency and accountability. This landmark legislation marks a significant step forward in
As a member of the Baby Boom generation, I am advising more and more Millennials who are exploring business acquisitions; primarily involving companies owned or controlled by my Boomer peers. A majority of the estimated 15 million privately owned business in the United States are owned by people born before
In the rapidly changing landscape of corporate governance, the Corporate Transparency Act stands out as a significant piece of legislation aimed at curbing illicit activities and enhancing transparency in company operations. For businesses, investors, and legal practitioners, understanding the Act is vital not only for compliance but also to stay
If you follow the crypto space and read the headlines about the recent decision in SEC vs. Ripple Labs, Inc., you will be grossly disappointed by the delta between hype and reality. Crypto-promoters will tell you that Ripple “won,” that tokens are not securities, and that crypto can now go