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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
The first returns have arrived in the battle between copyright holders and technology companies over whether AI training on artist data, or the use of AI to simulate artist styles constitute copyright infringement, and they are not encouraging for those who like their art human.
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 incentivizes business owners to structure their qualifying companies in a manner that will take advantage of the new rules.