The Cummings & Cummings Law Journal

Tuesday, July 14th, 2026

Search for:

---

How to Value Intellectual Property for Contribution to a Joint Venture

Published on June 3, 2026

Legal and Tax Considerations of Cross-Border Cash Pooling

Published on June 2, 2026

Legal Strategies to Overcome the Prohibited Transaction Rules in Self-Directed IRAs

Published on June 1, 2026

Legal Requirements for Corporate Address and Registered Office Disclosures

Published on May 31, 2026

How to Segment Business Divisions Into Separate LLCs for Risk Management

Published on May 30, 2026

Tax Consequences of Dividend Equivalent Payments Under IRC § 871(m)

Published on May 29, 2026

Legal Requirements for Crafting a Detailed Shareholders’ Agreement

Published on May 28, 2026

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

Published on May 27, 2026

Understanding State Decoupling From Federal Bonus Depreciation

Published on May 26, 2026

How to Achieve “Subchapter T” Cooperatives Status for Patronage Dividends

Published on May 25, 2026

How to Avoid Thin Capitalization Issues in Cross-Border Transactions

Published on May 24, 2026

How to Document an Investment Policy Statement (IPS) for ERISA Plans

Published on May 23, 2026

Strategies for Managing Unrelated Business Taxable Income (UBTI) in Retirement Accounts

Published on May 22, 2026

How to Implement Hybrid Arrangements for Cross-Border Financing

Published on May 21, 2026

How to Set Up a Special Taxing District for Infrastructure Funding

Published on May 20, 2026

How to Structure a Limited Partnership for Real Estate Syndication

Published on May 19, 2026

Legal Strategies for Corporate “Sunset” Provisions in Shareholder Agreements

Published on May 18, 2026

The Benefits of Offshore Tax Planning

Published on May 17, 2026

Understanding Tax Implications of Dividend Distributions

Published on May 16, 2026

Estate Planning and Tax Implications

Published on May 15, 2026