Insights

The present and future impacts of climate change, human rights violations, environmental, labor and regulatory violations and poor corporate governance on the quality of investments and credit risks have spurred widespread recognition of the importance of environmental, social and governance...

On January 10, 2020, the U.S. Department of Justice and the Federal Trade Commission released draft Vertical Merger Guidelines for public comment. The new guidelines, which will replace the outdated 1984 Non-Horizontal Merger Guidelines, are intended to assist the business...

Good news for tax-exempt organizations! The “Further Consolidated Appropriations Act, 2020” (H.R. 1865 — 116th Congress (2019-2020)) (the “Act”) signed into law on December 20, 2019, retroactively repealed Section 512(a)(7) of the Internal Revenue Code of 1986, often referred to...

Bracewell Partner Robert Nichols tackled the layers of drug testing laws and regulations affecting employers. Our webinar explored trends we see across the country and explain how to stay complaint no matter where your business operates. Special emphasis was given...

Leslie Selig Byrd and Amber Dodds discuss the increasing number of state laws and local ordinances requiring paid leave benefits to employees. Many of these require a minimum number of hours of accrued paid time off for illness or preventative...

On November 5, 2019, Bracewell attorneys Amy Karff Halevy and Becky Baker discussed the ways in which sexual harassment and discrimination laws are dramatically changing at the state and local level in the wake of the #MeToo movement. The webinar...

Since the 2017 announcement that the London interbank offered rate (“LIBOR”) may be phased out after the end of 2021, the municipal finance industry has been concerned that changes to debt obligations and related financial products necessary to address the...

With all of the talk about the need for infrastructure legislation, public-private partnerships (or “P3s”) are receiving increased national attention. What exactly constitutes a P3 is an ever-evolving question, and the answer you get often depends upon whom you ask...

Bracewell is pleased to host a webinar about how the bills passed during the 86th Legislative Session affect Texas governmental entities, the debt issuance process and ongoing disclosure and transparency requirements. Please join us on August 14 to hear analysis...

The Bipartisan Budget Act of 2019 (the “Act”), which suspends the federal debt limit through July 31, 2021, was signed into law on August 2, 2019. As a result, the U.S. Department of the Treasury has announced that it will...

On 30 April 2019, the UAE Cabinet issued the Cabinet of Ministers Resolution No. 31 of 2019 concerning Economic Substance Regulations in the UAE (“Regulations”). Why has the UAE issued the Regulations? The implementation of the Regulations is a result...

In a major policy shift, the Antitrust Division of the Department of Justice recently announced that it will now credit companies for effective corporate antitrust compliance programs in making charging decisions and penalty recommendations. In conjunction with this change, the...

According to the IRS website, the sequester reduction rate applied to payments made to issuers of direct pay tax credit bonds in fiscal year 2020 will be 5.9 percent. This percentage will apply to all subsidy payments scheduled to be...

In connection with the purchase and sale of the stock of a target corporation (a Corporate Target), the target often incurs various transaction costs (Transaction Costs) that may yield significant tax deductions (Transaction Tax Deductions). If such Transaction Tax Deductions...