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- By: Martin LLP
- On: March 2, 2020
- Posted In: Opportunity Zone
We have previously published Client Alerts summarizing the new opportunity zones tax incentive program (OZ program)created by Sections1400Z-1 and1400Z-2 of the Internal Revenue Code (Code) and proposed regulations published by the Department of the Treasury and the Internal Revenue Service in October 2018 and April...
- By: Martin LLP
- On: December 6, 2019
- Posted In: CORPORATERestrictive Covenants
Recent national attention on the issue of non-competition covenants has once again highlighted the question of what criteria are necessary for a court to enforce restrictions on former employees to engage in competitive activities. Several recent news articles have detailed reactions to employers’ requiring low-level...
- By: Martin LLP
- On: December 3, 2019
- Posted In: CORPORATEPost-Closing Disputes
Post-closing disputes in private mergers and acquisitions (M&A) transactions can quickly turn what was thought to be a value creating decision into a source of frustration and value destruction. Thankfully, many post-closing disputes are due to a lack of appropriate planning and insufficient forethought prior...
- By: Martin LLP
- On: December 3, 2019
For a secured lender, cash is often the most critical piece of collateral. Borrowers generally keep cash in deposit accounts at a bank. Thus, a lender will want to obtain a perfected security interest in those deposit accounts in order to have a perfected security...
- By: Martin LLP
- On: December 3, 2019
Scenario: You are the chief financial officer of Greater Growth Company, a privately-owned middle market company with several subsidiaries (taken together, “GGC”) that has been growing rapidly over the past few years. You believe that GGC needs additional capital to make the necessary investments in working...
- By: Martin LLP
- On: December 3, 2019
- Posted In: CORPORATE
This article highlights certain U.S. federal and state laws and other issues that non-U.S. individuals or companies should consider when seeking to acquire a non-public U.S. company, or a subsidiary or assets of a public or non-public U.S. company. STRUCTURE OF TRANSACTION An initial decision...
- By: Martin LLP
- On: December 3, 2019
LIBOR Phaseout Implications for Credit Agreements Few things have generated comparable levels of mental anguish and attention among investors and finance professionals as the looming phase-out of LIBOR as a benchmark interest rate, which takes place by the end of 2021. This phase-out is expected...
- By: Martin LLP
- On: December 3, 2019
- Posted In: CORPORATE
Many privately held companies do not presently need or desire an independent board of directors. Frequently, these companies are managed and owned by a small group of individuals – or even a single individual – who are wary of ceding authority. However, the CEO of...
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