When structuring the sale or acquisition of a business, understanding the tax implications is crucial because they can significantly affect the overall value of the transaction for both buyers and sellers. Among the various tax provisions available, two stand out for their ability to transform stock sales into asset sales for tax purposes: Section 336(e) and Section 338(h)(10) of the Internal Revenue Code.

The Oral Health Products Inclusion Act represents a significant bipartisan step toward improving Americans’ access to essential oral...

In May 2025, the U.S. Food and Drug Administration (FDA) announced its intention to remove ingestible fluoride prescription drug products such as tablets and drops for children from the market, pending the completion of a safety review by October 2025.

Whether you’re a food business seeking to navigate regulatory requirements or a consumer wanting to understand how your food is regulated, Chapter IV is the key to understanding how food safety, labeling, and quality are maintained in the U.S. market.

Behind the minty freshness and bold marketing claims lies a complex regulatory landscape, where both the ingredients used and the promises made can determine whether a product glides smoothly to market or faces the rigorous scrutiny of clinical trials and New Drug Applications (NDAs).

The 21 CFR 356 monograph for antiplaque and antigingivitis drug products represents a comprehensive, evidence-based approach to regulating OTC oral health products in the United States. By clearly defining which active ingredients are safe and effective, specifying allowable claims, and outlining the circumstances under which a New Drug Application is required, the monograph provides a transparent framework for manufacturers, clinicians, and consumers alike.

The National Advertising Division plays a pivotal role in the world of OTC drug advertising, working alongside the FDA and FTC to ensure that advertising claims are truthful, substantiated, and not misleading.

Whether you’re launching a classic manual brush, a high-tech powered model, or an innovative new design, compliance is your key to building trust with consumers, dental professionals, and regulators alike. Stay informed, stay compliant, and you’ll be well-positioned to make a positive impact in the world of oral care.

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.

When businesses change hands, the structure of the acquisition has profound tax consequences for both buyer and seller. From the buyer’s perspective, the choice between an asset purchase and a stock purchase is not merely a technical distinction-it can dramatically affect the after-tax value of the deal.

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.

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.

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.

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.

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.