A typical buyout provision specifies the triggering events that require or permit a buyout, such as voluntary withdrawal, death, disability, or expulsion for cause. It also outlines who has the right or obligation to purchase the departing owner’s interest, often the company itself or the remaining owners, and the method for valuing that interest, which may be based on book value, fair market value, or an independent appraisal.

IRC Section 721 is a provision in the U.S. Internal Revenue Code that governs the tax treatment of property contributed to a partnership in exchange for an interest in that partnership.

The National Advertising Division (NAD) has fulfilled this need and introduced the Fast-Track SWIFT process - a streamlined path to tackle advertising allegations.

Dental caries-commonly known as tooth decay or cavities-remains one of the most prevalent chronic diseases globally. In the United States, the fight against cavities has been revolutionized by the widespread use of fluoride-containing products, especially toothpastes and mouth rinses.

The rise and fall of seller-financed notes in SBA transactions is a story of innovation, flexibility, and, ultimately, regulatory tightening that has dramatically reshaped how small business acquisitions are financed in the United States.

A Section 338(h)(10) election is a nuanced and powerful provision within the Internal Revenue Code, designed to provide flexibility in the tax treatment of certain corporate acquisitions.

Phantom employee fraud is a serious threat to organizations of all sizes, with profound legal, tax, and governance consequences. Whether perpetrated by a rogue executive or a business owner seeking to enrich family members, these schemes can result in criminal prosecution, civil liability, tax penalties, and lasting reputational damage.

Gum health is a vital, yet often overlooked, component of overall well-being. While much public attention is given to cavity prevention, the fight against plaque and gingivitis is just as crucial.

While the concept of one company buying another seems straightforward on the surface, the reality is far more intricate. Many M&A deals, especially those involving public companies or complex ownership structures, require a series of coordinated legal and financial steps to achieve the desired outcome.

The Federal Food, Drug, and Cosmetic Act (FD&C Act) is the cornerstone of food and drug law in the United States. Chapter III of the FD&C...

Oral health is a cornerstone of overall well-being, and millions of people rely on over-the-counter (OTC) products every day to prevent cavities, fight plaque and gingivitis, and manage tooth sensitivity.

The S-Corporation, or S-Corp, is a fixture in American business, prized for its tax efficiency and liability protections. Yet, confusion abounds-one of the most common errors is thinking of the S-Corp as a type of business entity, like an LLC or a C-Corporation.

When the Federal Trade Commission (FTC) identifies potentially deceptive marketing claims, they follow a structured enforcement process designed to protect consumers while encouraging voluntary compliance.

When it comes to protecting sensitive business information, two terms often come up: non-disclosure agreement (NDA) and confidentiality agreement.

Valuing a small business is a nuanced process that blends financial analysis with market insight and an understanding of the unique characteristics of each company.

In the world of business acquisitions, rarely does a deal come together with a one-size-fits-all approach. Buyers and sellers often have different priorities, and traditional financing sometimes falls short of meeting everyone’s needs.

The oral care industry is extremely competitive, with brands vying for consumer trust through bold claims about whiter teeth, cavity protection, and even broader health benefits.

he North Carolina Association of REALTORS® (NCAR) has made a significant change to Standard Form 580-T, the Offer to Purchase and Contract form, by removing the agent commission contingent on financing.

In this case study, we’ll walk through the real-world journey of representing a buyer in the acquisition of a business division.

The FDA Cosmetic Act, formally known as the Federal Food, Drug, and Cosmetic Act (FD&C Act), is the foundation of modern cosmetic regulation in the United States.