Category Archives: New Title!

New Title! Business Taxation Deskbook

Business Taxation Deskbook is a guide to the fundamental principles governing the federal income tax treatment of domestic and international business transactions involving the organization, operation, and disposition of the four principal forms of business entity.

The Deskbook includes important coverage of the dramatic changes for businesses made by the Tax Cuts and Jobs Act of 2017 (TCAJA). It also looks at the federal income tax treatment of both inbound and outbound cross-border transactions and provides a basic introduction to state law issues in business taxation.

This book is designed to provide an introduction to the basic principles of business taxation and not to be the “last word” on any of these highly complex topics.

This new treatise is available on PLI PLUS. If you would like to order a print copy, please contact libraryrelations@pli.edu.

New Title! Master the 10-K and 10-Q

The second in our SEC Compliance & Disclosure Series, Master the 10-K and 10-Q is your guide to preparing and filing the SEC’s annual Form 10-K and quarterly Form 10-Q, as required by the Exchange Act of 1934. Like its counterpart Master the 8-K, this step-by-step guide draws on the expertise of author Gary M. Brown to deliver clear coverage that highlights areas in which your company can implement or refine its disclosure controls and procedures in order to ensure accurate and timely filings. Key topics include:

  • Filing procedures and deadlines
  • Signature and certification requirements
  • Filing extensions
  • The impact of late filings
  • The “furnished” versus “filed” distinction
  • Technical aspects of incorporation by reference
  • Special rules for asset-backed issuers
  • Exhibit requirements

This standalone guide provides detailed analysis of both forms, as well as their related potential disclosure items, and is enhanced with compliance practice pointers and more than a dozen appendices containing related forms, regulations, and SEC guidance – everything you need to Master the 10-K and 10-Q.

This title is available on PLI PLUS. If you would like to order a print copy, please contact libraryrelations@pli.edu.

New Title! An Associate’s First Year: A Guide to Thriving at a Law Firm

An Associate’s First Year: A Guide to Thriving at a Law Firm is a new published title from PLI Press.

There is more to thriving as a new law firm associate than doing great legal work. Associates must also demonstrate commitment to law firm values; capably manage up and down within their firm; successfully interact with people of different generations, cultures, and backgrounds; champion diversity and inclusion; work smartly and efficiently; contribute to innovation within their firms; manage their workloads; continually learn about their clients’ businesses; and so much more.

An Associate’s First Year, edited by Jennifer L. Bluestein and featuring contributions from more than a dozen experts—including partners, professional developments directors, law firm associates, and other legal industry professionals—provides new associates first-hand insights and guidance on:

Each chapter is full of practical suggestions to help new associates navigate their first year of practice at a law firm.

If you would like to order a print copy, please email libraryrelations@pli.edu.

New Title! Arbitrating Commercial Disputes in the United States

PLI recently published a new title, Arbitrating Commercial Disputes in the United States.

Bringing or defending commercial arbitrations requires a clear grasp of the latest developments in the field, a practical understanding of how the arbitration process works, and knowledge of how the courts interpret and enforce arbitration agreements and treat arbitral awards. And participating in an arbitration demands a distinctive set of skills, different from those learned in the courtroom.

In Arbitrating Commercial Disputes in the United States, author/editor David Singer and his contributors—many of them arbitrators, and all of them deeply familiar with the arbitration process—provide the information and insights that will help readers master commercial arbitration.

Citing hundreds of cases, as well as drawing upon the extensive experience of the contributors, this book addresses the strategies that lead to success.

This essential new treatise is available on PLI PLUS, our research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877.900.5291.

 

PLI PLUS New Content Added in 2018

PLI PLUS, PLI’s online research database, provides unlimited access to PLI Press Treatises, Course Handbooks, Answer Books, Journals, in addition to Legal Forms and Program Transcripts. To reflect recent changes and the latest in legal developments, PLI PLUS is updated continuously with supplements and new editions as well as completely new titles.

Here is a list of new PLI titles added from 2015 through 2018:

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Questions? Email PLUS@pli.edu or call 877.900.5291.

New Title! Legal Guide to the Business of Marijuana

PLI recently published a new title, Legal Guide to the Business of Marijuana.

This title is a new and unique resource for lawyers who represent clients in what has been called the fastest growing industry in the United States. The majority of states have enacted laws legalizing medical marijuana — with nine states to date allowing for recreational use — but marijuana remains illegal under the Federal Controlled Substances Act, giving rise to constitutional challenges to these state laws under the doctrine of preemption. As a result, marijuana enterprises must operate in a legal and regulatory environment of uncertainty, and lawyers representing these enterprises must tread carefully when advising clients.

Written by James T. O’Reilly, a lawyer and public health specialist, Legal Guide to the Business of Marijuana offers critical guidance to help lawyers effectively represent their clients while steering clear of seen and as yet unseen perils implicit in the continued federal-state conflict. The guide provides discussion and analysis of:

• the complex and varying state regulation of medical and non-medical marijuana, including a survey of state cannabis laws, with summaries and citations

• federal law, enforcement, and preemption

• the various aspects of establishing and managing a marijuana enterprise, including the growing, licensing, labeling, transporting, and distribution of marijuana and related products

• the implications of preemption on employment, taxes, and banking

For lawyers new to representing marijuana clients, the author provides an understanding of the definitions of marijuana and other cannabis products, as well as a review of the policy and political issues that have led to the controversy and uncertainty of the current environment.

This essential new title is available on PLI PLUS, our online research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877.900.5291.

New Edition! Transfer Pricing Answer Book (2018 Edition)

PLI recently published the 2018 edition of Transfer Pricing Answer Book.

The phenomena of increasingly global business enterprises with valuable intangible property expose companies to transfer pricing enforcement by different countries around the world. Many of these countries are increasingly aggressive in enforcing their local transfer pricing rules, as they attempt to protect their tax revenue base. To avoid double taxation of the same income in this environment, companies often are required to deal with the highly specialized, bilateral treaty-based competent authority process developed to prevent double taxation at a time when trade mainly involved only two established countries. Even more challenging today, companies and tax authorities increasingly are faced with the potential for multiple taxation of the same income, as supply chains cross many borders and as the tax authorities of emerging countries become players in the global taxation process, and the resulting stresses, strains, and limitations of the bilateral treaty-based competent authority process have become more apparent.

In light of the high-dollar risks presented by the increased enforcement efforts of tax authorities worldwide, the complexity of the ever-changing, inherently uncertain transfer pricing standards, and the continually evolving business models of businesses adapting to the constantly changing global economy, companies need practical guidance to permit them to develop and defend their transfer pricing strategies.

Transfer Pricing Answer Book gives companies such guidance by discussing all aspects of transfer pricing, from initially planning a transfer pricing strategy, to alternative ways to defend the strategy from attack by two or more tax authorities, to resolving a case before competent authorities, to bringing a transfer pricing case to court. It also provides an overview of the IRS’s approach to transfer pricing enforcement. The book’s non-technical discussion is presented in a question-and-answer format that will appeal to readers regardless of their prior level of experience or familiarity with taxes in general and transfer pricing in particular.

Transfer Pricing Answer Book is an invaluable resource for company executives and their advisors who are seeking to better understand this important area of tax law–one that has become  an important economic facet of so many businesses.

The new edition is available on PLI PLUS, our research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877.900.5291.

Trial Handbook (Spring 2018) Now Available!

Trial Handbook is the one-stop resource you can trust for the planning, trial, and post-trial stages of litigation. Designed for quick reference in the courtroom, Trial Handbook is keyed to the Federal Rules of Evidence and focuses on the presentation of proof and the evidentiary problems faced by counsel.

Packed with practical checklists, charts, outlines, and sample jury selection questions, Trial Handbook gives you the knowledge and tools to:

New to the Spring 2018 Edition are a discussion of the amendment limiting the “ancient documents” exception to the hearsay rule and a discussion of the amendments to Rule 902 that allow certain electronic evidence to be authenticated by a written pre-trial certification of a qualified person.

At the heart of Trial Handbook is its unique Evidence Guide, also included as a laminated fold-out, which clearly explains the meaning, purpose, operation, and history of every rule, including how each rule applies to other cases and how leading cases construe a particular rule.

This essential title is available on PLI PLUS, our online research database. If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877-900-5291.

New Publication! Business-Related Provisions of the 2017 Tax Cuts and Jobs Act

PLI has recently made available a new publication, Business-Related Provisions of the 2017 Tax Cuts and Jobs Act.

This Special Alert discusses the impact of many of the complex provisions of the 2017 Tax Cuts and Jobs Act (“TCAJA”) on domestic and international business operations of C corporations, S corporations, and partnerships. It is organized in ten sections and covers:

  1. Introduction
  2. The individual “Rate Structure Changes” for both ordinary income and capital gains
  3. The corporate rate structure changes, including the individual tax on dividends and the dividends received deduction
  4. New Section 199A, which provides for a deduction for certain flow-through business income of sole proprietorships, partnerships, and S corporations
  5. A “First Take” on the impact of the TCAJA on the choice of form decision for domestic operations: C corporation, or flow-through entity
  6. The new limitation on the deduction for business interest
  7. The treatment under the TCAJA of carried interest, that is, profits interest earned by certain hedge fund and private equity managers
  8. Several significant changes impacting both individuals and corporations: (1) the depreciation rules, (2) the Section 179 deduction, (3) changes to the net operating loss deduction, (4) the limitation on excess business losses of an individual, and (5) changes to the like kind exchange provision, Section 1031
  9. Several changes in the international tax arena, including (1) the adoption of a territorial system, (2) the tax on the elimination of the deferral benefit, (3) the taxation of foreign high return amounts, (4) the anti-base erosion rules, and (5) restrictions on income shifting through transfers of intangibles
  10. A “First Take” on the TCAJA’s impact on the domestic M&A, that is, (1) taxable asset acquisitions, (2) taxable stock acquisitions, and (3) acquisitive reorganizations.

Business-Related Provisions of the 2017 Tax Cuts and Jobs Act is available on PLI PLUS, our online research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877.900.5291.

New Title! Master the 8-K

Master the 8-KMaster the 8-K is the first publication from PLI’s new SEC Compliance and Disclosure series. It is a clear, concise, and comprehensive guide to filing the SEC’s Current Report on Form 8-K that every securities lawyer will want to have close at hand.

This handbook begins with an overview of the Form 8-K requirements and principles generally applicable to all Form 8-K Items, such as:

In this easy-to-use handbook, each Form 8-K Item is broken down and begins with “highlights” that, at a glance, alert you to critical matters about that Item, such as whether the “safe harbor” applies, whether there are exhibit requirements, whether there are possible update requirements, and whether there are critical definitions to consider. Then, you will find step-by-step instructions and expert practice tips on:

  • Triggering events and disclosure requirements for every Form 8-K Item
  • The requirements for effective disclosure controls
  • Filing procedures and deadlines
  • Possible 8-K “traps”, such as update requirements, and how to avoid them

Master the 8-K also includes sample disclosure language, and detailed appendices containing the Form 8-K itself, key regulations, and SEC Compliance and Disclosure Interpretations (C&DIs)—it is intended to be a stand-alone resource for those attempting to master the Form 8-K.

This essential title is available on PLI PLUS, our online research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call (877-900-5291).