Insights
The One Big Beautiful Bill: Opportunities and Challenges for Clean Energy Investment in a New Era
Financial Regulation: July 2025 Edition
Digitisation Taskforce Unveils the End of Paper Share Certificates
Resource
Demystifying Spinoffs: Complex “IPOs” With a Sophisticated Tax Overlay
Key considerations when spinning off a business segment or division.
Latham in Focus Video Series
The Book of Jargon Series – Word of the Day®
The Book of Jargon® is a series of practice area and industry-specific glossaries published by Latham & Watkins.
Synthetic MLP
an MLP whose sole or primary asset is a less than 100 percent interest in an operating company. The Sponsor often owns the remaining interest and intends to transfer it, over time, to the MLP through Dropdowns.
Binding Offer
an obligatory Offer of the prospective Purchaser to enter into an Acquisition Agreement regarding the Acquisition of a company or assets (generally made in an Auction). Also called a Binding Bid.
Risk Free Rate
theoretical return on a risk-free investment, usually a US treasury Security.
Pending Civil Action
district court litigation involving the same patent pending in a PTAB Proceeding. Parties often seek a Stay of Litigation for a Pending Civil Action until the PTAB Proceeding concludes.
Occupancy Rate
a numerical value calculating the percentage of occupied or unoccupied units or rooms in a rental or hotel Property compared with the total available units. Occupancy Rate is based on the percentage of occupied units. See also Vacancy Rate.