Business Law and Corporate Law

Early decisions about a start-up's legal structure can dramatically affect tax outcomes and financial returns as the company grows and reaches liquidity events. Understanding the Qualified Small Business Stock (QSBS) exemption and implementing proper structuring from the outset can significantly enhance returns for both founders and investors.

The U.S. Department of Energy and Small Business Administration have launched a groundbreaking partnership to direct private investment toward small businesses developing energy and critical technologies. This new initiative combines federal expertise with private capital to accelerate commercialization of innovations in artificial intelligence, quantum computing, advanced manufacturing, and energy security. Fund managers and entrepreneurs in these strategic sectors now have access to expanded financing opp

Partners Laura Cicirelli and Eric Weiner explore the critical elements founders need to understand when entering their first priced preferred stock financing round. From liquidation preferences and governance rights to founder re-vesting and drag-along provisions, this discussion reveals how these initial equity decisions establish the power dynamics that will shape all future funding rounds.

The California Office of Tax Appeals examined whether a beverage distribution division operated as part of a unitary business with a taxpayer's other divisions, applying both the three unities test and the contribution and dependency test. The decision addresses critical questions about apportionability of income from asset sales and whether the tax benefit rule requires recovery of previously claimed deductions when operations are determined to be non-unitary.

Scott Ellis is a legal professional at Foley & Lardner LLP, where he provides counsel to clients across various practice areas. His expertise and experience position him to deliver strategic legal solutions tailored to complex business challenges. Contact information and professional details are available for those seeking his legal services.

On September 1, the Texas Department of Banking issued a consent order resolving allegations that an escrow service provider conducted money transmission activity in Texas without obtaining a license.

Skadden attorneys examine the unique legal considerations in insurance brokerage M&A transactions, exploring how deal structures must be carefully crafted to protect value in a people-driven business where client relationships and key personnel are paramount. The discussion covers earn-outs, reinvestment mechanics, restrictive covenants, and bespoke warranty packages tailored to the distinctive nature of brokerage deals.

Scott Ellis is a legal professional at Foley & Lardner LLP, where he provides counsel to clients across various practice areas. His expertise and experience position him to deliver strategic legal solutions tailored to complex business challenges. Contact information and professional details are available for those seeking his legal services.

Ankura's latest insights explore critical intersections of technology, security, and business strategy. From AI coding vulnerabilities threatening developer tools to the evolving challenges of trade secret protection in an AI-driven economy, these analyses examine how organizations must adapt their approaches to risk, compliance, and operational resilience in rapidly changing digital and regulatory landscapes.

The US Court of Federal Claims recently addressed a critical question for Canadian exempt organizations earning US-source income: can they rely on fiscal transparency rules to claim treaty benefits through investment vehicles? The court's ruling in The South Saskatchewan Community Foundation Inc. v. United States examines when charitable organizations may look through intermediary entities to access tax exemptions under the US-Canada tax treaty, with significant implications for cross-border investment

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Greenberg Traurig litigation associate Colin Kennedy discusses his unique pro bono relationship with the Atlantic White Shark Conservancy, where his childhood passion for great white sharks evolved into serving as outside counsel for the Cape Cod nonprofit. Kennedy shares how this work has enhanced his professional development while allowing him to contribute to shark research, public safety, and community education in a personally meaningful way.