The Opportunity Zone Investment Program (the “Program”) was authorized by the 2017 Tax Cuts & Jobs Act (“TCJA”) as a mechanism to stimulate economic development in certain low-income community population census tracts designated as Opportunity Zones (“OZs”) by providing tax incentives to investors.[1] Congress intended to create three main incentives […]
Publications
Equity Compensation Alternatives: Keys for Retaining and Recruiting Talent
In this episode, Hannah Fischer Frey and Morgan Kreiser join David Kramer to discuss equity compensation alternatives for all types of employers and businesses. Hannah and Morgan have seen an increase of equity compensation arrangements by employers in an effort to attract and retain key employees, directors, and management. Tune in to […]
1782 Actions – Obtaining U.S. Discovery for Use in International Proceedings and Investigations
In this episode of Baird Holm Banter, David Kramer and Jeremy Hollembeak discuss an increasingly popular, international feature of U.S. law called “1782 Actions” (so-named because they are authorized by Section 1782 of title 28 of the United States Code). 1782 Actions allow parties to proceedings before courts or tribunals […]
Scope of On-Sale Bar “Commercial Purpose” Standard Clarified
In its recent decision in Sunoco Partners v. U.S. Venture, the Federal Circuit affirmed that non-monetary consideration can prove the existence of a “commercial offer for sale” for purposes of the on-sale bar and explained the circumstances under which equipment testing is sufficient to satisfy the experimental use exception. This […]
CPRA Rulemaking Process Officially Begins
As discussed in last month’s edition of the Technology & Intellectual Property Update, the California Privacy Protection Agency the (“Agency”) released CPRA draft regulations in late May that would promulgate the amendments made to the California Consumer Privacy Act (“CCPA”) by the California Privacy Rights Act (“CPRA”). On July 8th, the Agency […]

