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Searching Content by Sarah McLean from Shearman & Sterling LLP ordered by Published Date Descending.
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Texas Supreme Court Agrees To Review Controversial Ruling Regarding Texas Partnerships
On June 28, 2019, the Texas Supreme Court agreed to review a ruling from the Fifth Court of Appeals in Dallas in the case of Energy Transfer Partners LP et al. v. Enterprise Products Partners LP et al, No. 529 S.W.3d 531...
United States
8 Jul 2019
2
IRS Guidance On Taxation Of Professional Team Trades
The Internal Revenue Service ("IRS") issued Revenue Procedure 2019-18 that provides a safe harbor provision for professional sports teams that allows a team to treat the value of a traded player,
United States
30 Apr 2019
3
Fraud Carve-Out Provisions For M&A Agreements
One of the most heavily negotiated provisions of a private M&A transaction agreement is the indemnification provision, which governs each party's remedies in the event ...
United States
23 Nov 2018
4
A Comparison Of Divisive Merger Statutes In Delaware And Texas
Effective August 1, 2018, the Delaware Limited Liability Company Act (DLLCA) was amended to include a new divisive merger statute.
United States
29 Oct 2018
5
Delaware Divisive Merger Statute
Effective August 1, 2018, the Delaware Limited Liability Company Act (DLLCA) was amended to include a new § 18-217.
United States
27 Sep 2018
6
IRS Issues Guidance Affecting Tax-Exempt Investments In Private Equity Funds
Under the Tax Cuts and Jobs Act (TCJA, December 22, 2017), tax-exempt investors must now calculate unrelated business taxable income (UBTI) separately with respect to each trade or business.
United States
11 Sep 2018
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