Legal News

In the wake of record-setting volume and value metrics in 2018, practitioners eyed the 2019 deal market with healthy skepticism. Despite a slight downward tick in momentum and overall deal statistics, 2019 remained a robust, dynamic and competitive...By: Cooley LLP

This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code of 1986, as amended, with respect to incentive stock option exercises and transfers of stock acquired under employee...By: Cooley LLP

2019 was a banner year for billion-dollar life sciences M&A transactions. A wave of big-ticket transactions by global pharmaceutical companies drove life sciences M&A activity to its fourth-largest year on record in 2019, with aggregate deal value in...By: Cooley LLP

As reported in a previous Cooley alert, California Governor Gavin Newsom signed a law that was intended to limit the ability of employers to require mandatory arbitration of certain statutory employment claims as of January 1, 2020....By: Cooley LLP

Over the last decade the use of R&W insurance in merger and acquisition transactions has grown exponentially. From 2008 to 2018, the total R&W policies bound per year in North America rose from 40 deals, providing $541 million of coverage to 1500+...By: Cooley LLP

The Internal Revenue Service has announced the 2020 limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans, including deferred compensation plans that may be...By: Cooley LLP

On October 10, California Governor Gavin Newsom signed several notable new employment laws, effective on January 1, 2020....By: Cooley LLP

Important new UK tax rules will make businesses responsible for payroll taxes where individuals are engaged through an intermediary (such as the individual's own personal service company, or "PSC"), and impose a new compliance burden....By: Cooley LLP

In follow up to our previous posting regarding the June 11, 2019, delay to the start of the new Massachusetts Paid Family and Medical Leave (PFML) program, Massachusetts employers are reminded of the following deadlines for the PFML program...By: Cooley LLP

On September 18, California Governor Gavin Newsom signed AB 5 into law, and the new law will become effective on January 1, 2020. AB 5 codifies the "ABC test" from the landmark Dynamex case to determine whether a service provider is an independent...By: Cooley LLP