Insights
EPA Proposes Repeal of GHG Reporting Program, Grants Arizona Primacy for UIC Wells
Healthcare & Life Sciences: Drug Pricing Digest — Number 55
Fraud’s Next Frontier: Assessing and Mitigating Tariff and Customs Fraud Risks in the New Policy and Enforcement Landscape
Report
One Big Beautiful Bill: Key Business and Investment Impacts
The Act makes permanent many expiring TCJA provisions and changes key features of US tax law applicable to businesses and investments.
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.
Raiden Network
technology that allows near-instant and low-fee transactions of Cryptocurrency using Ethereum’s technology.
Tax Shield
the inverse of the ratio of taxable income to cash distributions, expressed as a percentage. The higher the percentage, the lesser the amount of a cash distribution will be currently taxable to an MLP Unitholder.
Data Map
a representation of an entity or organization’s sources of ESI and data systems. At the start of a litigation or investigation, it is often helpful to gain a full picture of an entity or organization’s Data Map.
Par/Par Value
in Bond land, Par Value is the stated value or face value of a Bond. So if a $1,000 Bond is redeemed at Par, it is redeemed for the full $1,000 (plus accrued Interest up to the redemption date). Bonds are said to be redeemed “above Par” or “below Par” if redeemed for more or less (as applicable) than their Par Value. The term is also used in loan world to describe the stated principal amount of a loan.
Immunotherapy
a treatment to stimulate or restore the ability of the immune system to fight infection and disease. The passive immunization of a person by administration of preformed Antibodies actively produced in another individual.