The Cummings & Cummings Law Journal

Tuesday, July 14th, 2026

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How to Conduct a Compliance Audit for Anti-Boycott Regulations

Published on July 13, 2026

Understanding the Right of Rescission Under Regulation Z (Truth in Lending Act)

Published on July 12, 2026

Legal Requirements for a Post-Closing Adjustment in Stock Purchase Agreements

Published on July 11, 2026

How to Structure a Sliver Equity Deal to Retain Management Incentives

Published on July 10, 2026

Understanding the Tax Traps of Constructive Dividends

Published on July 9, 2026

Legal Risks of Non-Disclosure Agreements (NDAs)

Published on July 8, 2026

Understanding the Federal Insurance Office (FIO) and Its Impact on Insurers

Published on July 7, 2026

How to Structure a Success Fee for Business Brokers to Avoid Conflicts of Interest

Published on July 6, 2026

How to Manage Preemptive Rights in Early-Stage Financing Rounds

Published on July 5, 2026

Legal Risks of Asset Stripping in a Leveraged Recapitalization

Published on July 4, 2026

Understanding the Nexus Expansions from the Wayfair Decision

Published on July 3, 2026

Tax Consequences of a Section 338(h)(10) Election for S-Corp Targets vs. C-Corp Targets

Published on July 2, 2026

How to Draft Effective MAC (Material Adverse Change) Clauses in M&A Agreements

Published on July 1, 2026

How to Properly Use a Land Trust in Real Estate Deals

Published on June 30, 2026

Legal Issues in Recharacterizing Preferred Returns in Private Equity Funds

Published on June 29, 2026

Tax Consequences of U.S. Partnerships Owning Canadian or Mexican Entities

Published on June 28, 2026

Tax Implications of a “Cashless Exercise” of Stock Options

Published on June 27, 2026

How to Implement a “First Refusal” vs. “First Offer” Provision in Share Transfers

Published on June 26, 2026

Tax Consequences of a Private Letter Ruling Request to the IRS

Published on June 25, 2026

Tax Consequences of a “Dividend Note” Issued to Shareholders

Published on June 24, 2026