Insights

Supreme Court Rules Title VII Bars Discrimination on the Basis of Sexual Orientation and Gender Identity

Today, June 15, 2020, the Supreme Court of the United States issued a landmark decision in Bostock v. Clayton County, Georgia, holding that Title VII of the Civil Rights Act of 1964 (“Title VII”) protects lesbian, gay, bisexual, and transgender...

Treasury and the IRS Fuel Taxpayers' Confidence Regarding Section 45Q Credits following Call for Suspension of the Credits

On May 28, 2020, the Department of Treasury and the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) under Section 45Q of the Internal Revenue Code (Section 45Q) for the capture, utilization and storage of carbon oxide (Section 45Q...

UAE Economic Substance Regulations – Self Assessment Notifications

Co-authored by Brian Conn (Partner, BDO) and Verona Hoh (Associate Director, BDO) On 30 April 2019, the UAE Cabinet, in response to the European Union’s review of the UAE’s tax framework and the UAE’s commitment to the Organisation for Economic...

Regulation BI Challenged in Second Circuit

As we reported in a previous alert, the SEC and FINRA recently confirmed that Regulation Best Interest (“Regulation BI”) will go into effect on the scheduled compliance date of June 30, 2020, despite the impact of the COVID-19 outbreak. The...

Treasury Releases Long-Awaited Proposed Regulations under Section 45Q

On May 28, 2020, the Department of the Treasury issued proposed regulations (the Proposed Regulations) under Section 45Q of the Internal Revenue Code of 1986, as amended (Section 45Q), which provides a credit for the capture and sequestration of carbon...

Major Changes Coming To PPP With Paycheck Protection Flexibility Act

The Paycheck Protection Program Flexibility Act (PPFA), passed by both houses as of June 3, makes significant changes to the Paycheck Protection Program affecting both new and existing loans, including reducing the amount of loan proceeds that must be spent...

IRS Provides COVID-19 Relief for Taxpayers Seeking PTCs and ITCs

On May 27, 2020, the IRS released Notice 2020-41 (the Notice) providing relief to taxpayers seeking the production tax credit (PTC) or the investment tax credit (ITC) and encountering industry-wide construction and supply delays caused by COVID-19. Since the earliest...

Nigerian Marginal Fields: New Bid Round and New Guidelines

Energy Legal Blog®

Nigeria’s Department of Petroleum Resources (“DPR”) announced on 1 June 2020 the launch of a new marginal field bid round. Fifty-seven marginal fields have been made available, being a mix of onshore, swamp and shallow-offshore fields. The DPR also released new...

CARES Act Update: IRS Issues Guidance for Amending Partnership Tax Returns

On April 8, 2020, the IRS released Revenue Procedure 2020-23 (the Revenue Procedure), which provides guidance for partnerships subject to the centralized partnership audit regime under the Bipartisan Budget Act of 2015 (the BBA Audit Rules) to claim retroactive benefits...

Pandemic-Related OSHA Complaints: Return to Workplaces Only Escalates the Risks

Employees coping with health-related anxieties as workplaces reopen are commonly turning to OSHA for help. Resulting legal risks for employers can take several forms. This webinar will succinctly explain those OSHA-related legal concerns and how to avoid potential claims and...

Green Loans and Sustainability Linked Loans: New Guidance to the Green Loan Principles and Sustainability Linked Loan Principles jointly issued by the LMA, the LSTA and the APLMA

The present and future impact of climate change, human rights violations, corruption, environmental, labour and regulatory violations and poor corporate governance on the quality of investments and the associated credit risks has spurred widespread recognition by the finance community of...

FERC Proposes To Limit Availability Of Tariff Waivers

Energy Legal Blog®

At its May 21, 2020 meeting, the Federal Energy Regulatory Commission (“FERC” or “Commission”) issued an order soliciting comments on a proposed policy statement respecting the waiver of tariff requirements. [1] As discussed further below, the...

New Rules Issued Clarifying PPP Loan Forgiveness, Lender Responsibilities and SBA Review

On May 22, the SBA and Treasury released two additional interim final rules (IFRs) on PPP loan forgiveness, providing specific guidance to borrowers and lenders regarding their responsibilities, as well as information on the SBA’s process for reviewing loans for...

Keeping Your Plant Safe From COVID-19

Bracewell Legal Bites

If you’re a plant owner, you should be concerned about the health and safety not only of your employers but of your contractors’ workers. Bob Nichols, a partner in Bracewell’s labor and employment team, discusses why you need to be...

SEC Adopts Amendments to Improve Financial Disclosures related to Acquisitions and Dispositions of Businesses, Update “Significant Subsidiary” Test

On May 21, 2020, the Securities and Exchange Commission adopted amendments to the rules that govern the financial disclosures registrants must make upon the acquisition or disposition of certain businesses. The Commission also amended the definition of “significant subsidiary” in...

Industries

Practices

Insights

2020 Post-Election Analysis: Issue by Issue

Supreme Court Rules Title VII Bars Discrimination on the Basis of Sexual Orientation and Gender Identity

Treasury and the IRS Fuel Taxpayers' Confidence Regarding Section 45Q Credits following Call for Suspension of the Credits

UAE Economic Substance Regulations – Self Assessment Notifications

Regulation BI Challenged in Second Circuit

Treasury Releases Long-Awaited Proposed Regulations under Section 45Q

Major Changes Coming To PPP With Paycheck Protection Flexibility Act

IRS Provides COVID-19 Relief for Taxpayers Seeking PTCs and ITCs

Nigerian Marginal Fields: New Bid Round and New Guidelines

CARES Act Update: IRS Issues Guidance for Amending Partnership Tax Returns

Pandemic-Related OSHA Complaints: Return to Workplaces Only Escalates the Risks

Green Loans and Sustainability Linked Loans: New Guidance to the Green Loan Principles and Sustainability Linked Loan Principles jointly issued by the LMA, the LSTA and the APLMA

FERC Proposes To Limit Availability Of Tariff Waivers

New Rules Issued Clarifying PPP Loan Forgiveness, Lender Responsibilities and SBA Review

Keeping Your Plant Safe From COVID-19

SEC Adopts Amendments to Improve Financial Disclosures related to Acquisitions and Dispositions of Businesses, Update “Significant Subsidiary” Test

Industries

Practices

Insights

Filter

Type

Industries

Practices