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THOMPSON COBURN LLPPEOPLESERVICESINSIGHTSNEWS & EVENTSDIVERSITY & INCLUSIONWOMEN'S INITIATIVE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

12/31/2021.

IRS CLARIFIES EMPLOYEE RETENTION TAX CREDIT RULES FOR Q1 The IRS issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit the CARES Act, as modified by the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Specifically, Notice 2021-23 clarifies rules for employers claiming ERTCs for wages paid after December 31, 2020 through June 30, 2021, and expands on prior guidance provided by the IRS in WHAT EMPLOYERS NEED TO KNOW ABOUT THE COBRA PREMIUM The recently passed American Rescue Plan Act offers workers who lost health insurance due to involuntary termination of employment or a reduction in hours a 100% COBRA premium subsidy for up to six months. Employers will need to swiftly take action to implement the Act’s COBRA subsidy provisions, and to claim related tax credits to offset COBRA premium costs. U.S., EU, AND UK EASE TRADE TENSIONS IN BOEING-AIRBUS The EU filed a retaliatory complaint against direct support to Boeing in the form of regional tax breaks and government grants. In 2019, the WTO paved the way for the U.S. to impose tariffs worth up to $7.5 billion annually. In 2020, the WTO authorized the EU to impose tariffs worth up to $4 billion on goods as a countermeasure for illegal U.S FREE TITLE IX COMPLIANCE CHECKLIST FOR INSTITUTIONS OF For inquiries regarding the Title IX Compliance Checklist, the Title IX Training Series, custom trainings and simulations, the development of updated policies or other issues relating to Title IX compliance, institutions are welcome to contact Scott Goldschmidt at sgoldschmidt@thompsoncoburn.com or Aaron Lacey at alacey@thompsoncoburn.com. DUE DILIGENCE CHECKLIST FOR COMMERCIAL REAL ESTATE Due diligence is a comprehensive, complex, and critical stage in any commercial real estate acquisition. You don’t want to leave any stone uncovered, and you want the most time available to review all documents and look for any and all possible red flags with the property, title, tenant relationships, and numerous other

considerations.

TRADE COMPLIANCE HANDBOOK 4 This Thompson Coburn LLP Trade Compliance Handbook is intended to provide an overview of international trade regulatory compliance

issues and related

areas of law.

12/31/2021.

considerations.

TRADE COMPLIANCE HANDBOOK 4 This Thompson Coburn LLP Trade Compliance Handbook is intended to provide an overview of international trade regulatory compliance

issues and related

COVID-19 AND EMPLOYEE MENTAL HEALTH: WHAT EMPLOYERS CAN DO The significant impact of COVID-19 on employees includes not only the many risks to physical health, but also the heavy toll on employee mental health. It is critical that employers include in their action plans regarding COVID-19, including “return to workplace”

rollouts, a

PERMANENT CHANGES FINALLY COMING TO TELEHEALTH Permanent changes finally coming to telehealth. As a result of the COVID-19 public health emergency, telehealth has evolved and will continue to evolve. As part of this evolution, CMS finalized a rule that expands Medicare coverage for telehealth services. This final rule, along with other new rules and waivers by the federal

government, state

THOMPSON COBURN RELEASES FREE TITLE IX TRAINING SERIES FOR Thompson Coburn’s Higher Education Practice has created a free, online lecture series that provides foundational training for those individuals who will be administering the new Title IX process this fall, including Title IX coordinators, investigators, advisors, hearing officers, and appeal officers. RABBI TRUSTS: TAXATION BASICS AND DRAFTING BEYOND THE It is important to understand the underlying rules of taxation when drafting rabbi trusts, particularly if the rabbi trust will contain provisions not included in the IRS model trust. Though the IRS may sanction variations on the model rabbi trust provisions, such provisions are more likely to be acceptable if they do not run afoul of the underlying tax doctrines that defer taxation of employees. IRS PROVIDES NEW GUIDANCE ON THE COBRA PREMIUM SUBSIDY The Internal Revenue Service (IRS) recently published IRS Notice 2021-31, which provides additional guidance on the COBRA premium subsidy established under the American Rescue Plan Act (ARPA) between April 1 and September 30, 2021. Through an extensive series of questions and answers, the IRS’ guidance clarifies eligibility criteria and other procedural elements of the subsidy. EEOC ISSUES NEW GUIDANCE ON COVID-19 VACCINATIONS IN THE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

BASIS STEP-UP: PLANNING FOR MARRIED COUPLES Basis step-up: Planning for married couples. Previously, I described key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business. For example, suppose you buy stock for $10 and sell it for $50. The sale generates a $40 gain, the excess of the $50 sale price over your $10 purchase price. THOMPSON COBURN LLPPEOPLESERVICESINSIGHTSNEWS & EVENTSDIVERSITY & INCLUSIONWOMEN'S INITIATIVE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

12/31/2021.

considerations.

TRADE COMPLIANCE HANDBOOK 4 This Thompson Coburn LLP Trade Compliance Handbook is intended to provide an overview of international trade regulatory compliance

issues and related

areas of law.

12/31/2021.

considerations.

TRADE COMPLIANCE HANDBOOK 4 This Thompson Coburn LLP Trade Compliance Handbook is intended to provide an overview of international trade regulatory compliance

issues and related

rollouts, a

government, state

areas of law.

COVID-19 AND EMPLOYEE MENTAL HEALTH: WHAT EMPLOYERS CAN DOSEE MORE ON

THOMPSONCOBURN.COM

12/31/2021.

IRS CLARIFIES EMPLOYEE RETENTION TAX CREDIT RULES FOR Q1 The IRS issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit the CARES Act, as modified by the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Specifically, Notice 2021-23 clarifies rules for employers claiming ERTCs for wages paid after December 31, 2020 through June 30, 2021, and expands on prior guidance provided by the IRS in U.S., EU, AND UK EASE TRADE TENSIONS IN BOEING-AIRBUS The EU filed a retaliatory complaint against direct support to Boeing in the form of regional tax breaks and government grants. In 2019, the WTO paved the way for the U.S. to impose tariffs worth up to $7.5 billion annually. In 2020, the WTO authorized the EU to impose tariffs worth up to $4 billion on goods as a countermeasure for illegal U.S WHAT EMPLOYERS NEED TO KNOW ABOUT THE COBRA PREMIUM The recently passed American Rescue Plan Act offers workers who lost health insurance due to involuntary termination of employment or a reduction in hours a 100% COBRA premium subsidy for up to six months. Employers will need to swiftly take action to implement the Act’s COBRA subsidy provisions, and to claim related tax credits to offset COBRA premium costs. WE’VE GOT ‘BEEF’: PLANT-BASED MEAT MAKER APPEALS DECISION We’ve got ‘beef’: Plant-based meat maker appeals decision in favor of Oklahoma’s new labeling law. Rachel Harris January 13, 2021. A plant-based meat company is appealing to the Tenth Circuit Court of Appeals a federal judge’s recent refusal to halt Oklahoma’s Meat Consumer Protection Act, which requires a disclaimer

on plant-based

areas of law.

COVID-19 AND EMPLOYEE MENTAL HEALTH: WHAT EMPLOYERS CAN DOSEE MORE ON

THOMPSONCOBURN.COM

12/31/2021.

IRS CLARIFIES EMPLOYEE RETENTION TAX CREDIT RULES FOR Q1 The IRS issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit the CARES Act, as modified by the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Specifically, Notice 2021-23 clarifies rules for employers claiming ERTCs for wages paid after December 31, 2020 through June 30, 2021, and expands on prior guidance provided by the IRS in U.S., EU, AND UK EASE TRADE TENSIONS IN BOEING-AIRBUS The EU filed a retaliatory complaint against direct support to Boeing in the form of regional tax breaks and government grants. In 2019, the WTO paved the way for the U.S. to impose tariffs worth up to $7.5 billion annually. In 2020, the WTO authorized the EU to impose tariffs worth up to $4 billion on goods as a countermeasure for illegal U.S WHAT EMPLOYERS NEED TO KNOW ABOUT THE COBRA PREMIUM The recently passed American Rescue Plan Act offers workers who lost health insurance due to involuntary termination of employment or a reduction in hours a 100% COBRA premium subsidy for up to six months. Employers will need to swiftly take action to implement the Act’s COBRA subsidy provisions, and to claim related tax credits to offset COBRA premium costs. WE’VE GOT ‘BEEF’: PLANT-BASED MEAT MAKER APPEALS DECISION We’ve got ‘beef’: Plant-based meat maker appeals decision in favor of Oklahoma’s new labeling law. Rachel Harris January 13, 2021. A plant-based meat company is appealing to the Tenth Circuit Court of Appeals a federal judge’s recent refusal to halt Oklahoma’s Meat Consumer Protection Act, which requires a disclaimer

on plant-based

FREE TITLE IX COMPLIANCE CHECKLIST FOR INSTITUTIONS OF For inquiries regarding the Title IX Compliance Checklist, the Title IX Training Series, custom trainings and simulations, the development of updated policies or other issues relating to Title IX compliance, institutions are welcome to contact Scott Goldschmidt at sgoldschmidt@thompsoncoburn.com or Aaron Lacey at alacey@thompsoncoburn.com. BASIS STEP-UP: PLANNING FOR MARRIED COUPLES Basis step-up: Planning for married couples. Previously, I described key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business. For example, suppose you buy stock for $10 and sell it for $50. The sale generates a $40 gain, the excess of the $50 sale price over your $10 purchase price. IBA CONFIRMS CESSATION OF LIBOR TENORS In our January 22, 2021 article, we discussed that on November 30, 2020, ICE Benchmark Administration (IBA) announced that it would “consult” with its regulator (the Financial Conduct Authority (FCA)) on its intention to cease publication of the various existing LIBOR tenors (in U.S. Dollars and other currencies).. On March 5, 2021, IBA confirmed, the timetable for the cessation of LIBOR IRS PROVIDES NEW GUIDANCE ON THE COBRA PREMIUM SUBSIDY The Internal Revenue Service (IRS) recently published IRS Notice 2021-31, which provides additional guidance on the COBRA premium subsidy established under the American Rescue Plan Act (ARPA) between April 1 and September 30, 2021. Through an extensive series of questions and answers, the IRS’ guidance clarifies eligibility criteria and other procedural elements of the subsidy. EEOC ISSUES NEW GUIDANCE ON COVID-19 VACCINATIONS IN THE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

U.S. GOVERNMENT RESPONSE IN CHINA SECTION 301 MASTER On March 12, 2021, the U.S. government provided its Master Answer responding to allegations and listing its anticipated defenses in the recent China Section 301 litigation. The Master Answer merits attention for several reasons, prime among them being an indication that the Biden Administration will defend and possibly continue the previous administration’s aggressive use of U.S IRS CLARIFIES EMPLOYEE RETENTION TAX CREDIT RULES FOR Q1 The IRS issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit the CARES Act, as modified by the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Specifically, Notice 2021-23 clarifies rules for employers claiming ERTCs for wages paid after December 31, 2020 through June 30, 2021, and expands on prior guidance provided by the IRS in WE’VE GOT ‘BEEF’: PLANT-BASED MEAT MAKER APPEALS DECISION We’ve got ‘beef’: Plant-based meat maker appeals decision in favor of Oklahoma’s new labeling law. Rachel Harris January 13, 2021. A plant-based meat company is appealing to the Tenth Circuit Court of Appeals a federal judge’s recent refusal to halt Oklahoma’s Meat Consumer Protection Act, which requires a disclaimer

on plant-based

WEST TEXAS PLAINTIFF-FRIENDLY PATENT DECISIONS KEEP COMING U.S. District Judge Albright in the Western District of Texas recently demonstrated that he is not afraid to make big decisions. Judge Albright issued the “death-penalty sanction” of default judgment against a patent litigation defendant who committed extensive discovery misconduct. WITH A LITTLE HELP FROM MY FRIENDS: APPLE WINS TRADEMARK When Apple Inc. sought to register the mark APPLE MUSIC for a variety of music distribution services, a lone jazz musician refused to let it be. But after an April 2021 decision by the Trademark Trial and Appeal Board (TTAB), the long and winding road of the trademark dispute comes to end, and Apple Inc. feels fine. SEC EXPANDS PRIVATE PLACEMENT AVAILABILITY BY EASING The Securities and Exchange Commission (the “SEC”) recently amended several rules, mostly under the Securities Act of 1933, in an effort to improve and harmonize its exempt offering framework. While the amendments were wide-ranging – affecting nearly every exempt offering permitted under the SEC rules – the impact of the new rules on expanding the use of Rule 506(b) and 506(c LESSONS FROM A LONG-AGO DEEPFAKES PROSECUTION Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

KEY CONSIDERATIONS FOR TARGET COMPANIES IN A SPAC MERGER Private companies that are looking for a liquidity option or a path to go public might consider merging with a Special Purpose Acquisition Company. In this article, we outline what a SPAC is, and the advantages and disadvantages of utilizing one in a merger. IRS CLARIFIES EMPLOYEE RETENTION TAX CREDIT RULES FOR Q1 The IRS issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit the CARES Act, as modified by the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Specifically, Notice 2021-23 clarifies rules for employers claiming ERTCs for wages paid after December 31, 2020 through June 30, 2021, and expands on prior guidance provided by the IRS in FREE TITLE IX COMPLIANCE CHECKLIST FOR INSTITUTIONS OF For inquiries regarding the Title IX Compliance Checklist, the Title IX Training Series, custom trainings and simulations, the development of updated policies or other issues relating to Title IX compliance, institutions are welcome to contact Scott Goldschmidt at sgoldschmidt@thompsoncoburn.com or Aaron Lacey at alacey@thompsoncoburn.com. WHAT EMPLOYERS NEED TO KNOW ABOUT THE COBRA PREMIUM The recently passed American Rescue Plan Act offers workers who lost health insurance due to involuntary termination of employment or a reduction in hours a 100% COBRA premium subsidy for up to six months. Employers will need to swiftly take action to implement the Act’s COBRA subsidy provisions, and to claim related tax credits to offset COBRA premium costs. RABBI TRUSTS: TAXATION BASICS AND DRAFTING BEYOND THESEE MORE ON

THOMPSONCOBURN.COM

A CHECKLIST FOR DRAFTING SECTION 457(F) PLANS FOR TAX A version of this article previously appeared in the September 2019 issue of Employee Benefit Plan Review. Section 457(f) of the Internal Revenue Code (“Code”) governs “ineligible” deferred compensation plans or arrangements maintained by tax-exempt employers. Section 457(f) does not apply to retirement plans that are qualified under Section 401(a), Section 403(b) plans, or deferred BASIS STEP-UP: PLANNING FOR MARRIED COUPLES Basis step-up: Planning for married couples. Previously, I described key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business. For example, suppose you buy stock for $10 and sell it for $50. The sale generates a $40 gain, the excess of the $50 sale price over your $10 purchase price. TRADE COMPLIANCE HANDBOOK 4 This Thompson Coburn LLP Trade Compliance Handbook is intended to provide an overview of international trade regulatory compliance

issues and related

KEY ISSUES IN NEGOTIATING FINANCEABLE GROUND LEASES Priority of Ground Lease over Fee Mortgages: The ground lease should include a requirement that any mortgage or deed of trust placed on the fee owner’s interest in the property is subordinate to the ground lease so that a foreclosure sale by the fee lender does not terminate the ground lease. The provisions above are just a sample of the THOMPSON COBURN LLPPEOPLESERVICESINSIGHTSNEWS & EVENTSDIVERSITY & INCLUSIONWOMEN'S INITIATIVE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

THOMPSONCOBURN.COM

issues and related

KEY ISSUES IN NEGOTIATING FINANCEABLE GROUND LEASES Priority of Ground Lease over Fee Mortgages: The ground lease should include a requirement that any mortgage or deed of trust placed on the fee owner’s interest in the property is subordinate to the ground lease so that a foreclosure sale by the fee lender does not terminate the ground lease. The provisions above are just a sample of the COVID-19 AND EMPLOYEE MENTAL HEALTH: WHAT EMPLOYERS CAN DO The significant impact of COVID-19 on employees includes not only the many risks to physical health, but also the heavy toll on employee mental health. It is critical that employers include in their action plans regarding COVID-19, including “return to workplace”

rollouts, a

government, state

12/31/2021.

IRS PROVIDES NEW GUIDANCE ON THE COBRA PREMIUM SUBSIDY The Internal Revenue Service (IRS) recently published IRS Notice 2021-31, which provides additional guidance on the COBRA premium subsidy established under the American Rescue Plan Act (ARPA) between April 1 and September 30, 2021. Through an extensive series of questions and answers, the IRS’ guidance clarifies eligibility criteria and other procedural elements of the subsidy. RABBI TRUSTS: TAXATION BASICS AND DRAFTING BEYOND THE It is important to understand the underlying rules of taxation when drafting rabbi trusts, particularly if the rabbi trust will contain provisions not included in the IRS model trust. Though the IRS may sanction variations on the model rabbi trust provisions, such provisions are more likely to be acceptable if they do not run afoul of the underlying tax doctrines that defer taxation of employees. EEOC ISSUES NEW GUIDANCE ON COVID-19 VACCINATIONS IN THE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

WITH A LITTLE HELP FROM MY FRIENDS: APPLE WINS TRADEMARK When Apple Inc. sought to register the mark APPLE MUSIC for a variety of music distribution services, a lone jazz musician refused to let it be. But after an April 2021 decision by the Trademark Trial and Appeal Board (TTAB), the long and winding road of the trademark dispute comes to end, and Apple Inc. feels fine. JANETTE LOHMAN SELECTED AS STATE TAX LAWYER OF THE YEAR BY Finance Monthly, a global publication for financial executives, has selected Thompson Coburn partner Janette Lohman as its 2021 State Tax Lawyer of the Year. She is the only attorney recognized in the 2021 edition for her experience in state and local tax (“SALT”) controversies and national leadership on state tax issues. LESSONS FROM A LONG-AGO DEEPFAKES PROSECUTION Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

COVID-19 AND EMPLOYEE MENTAL HEALTH: WHAT EMPLOYERS CAN DOSEE MORE ON

THOMPSONCOBURN.COM

KEY CONSIDERATIONS FOR TARGET COMPANIES IN A SPAC MERGER Private companies that are looking for a liquidity option or a path to go public might consider merging with a Special Purpose Acquisition Company. In this article, we outline what a SPAC is, and the advantages and disadvantages of utilizing one in a merger. U.S. GOVERNMENT RESPONSE IN CHINA SECTION 301 MASTER On March 12, 2021, the U.S. government provided its Master Answer responding to allegations and listing its anticipated defenses in the recent China Section 301 litigation. The Master Answer merits attention for several reasons, prime among them being an indication that the Biden Administration will defend and possibly continue the previous administration’s aggressive use of U.S U.S., EU, AND UK EASE TRADE TENSIONS IN BOEING-AIRBUS Seeking a “fresh start” in relations under the Biden Administration, the United States and European Union announced on March 5 a four-month mutual suspension of tariffs related to the ongoing Boeing-Airbus trade dispute (“March 5 Agreement”). The suspension, which will become effective when both sides complete internal procedures, will cover all tariffs related to the dispute on

both

areas of law.

COVID-19 AND EMPLOYEE MENTAL HEALTH: WHAT EMPLOYERS CAN DOSEE MORE ON

THOMPSONCOBURN.COM

KEY CONSIDERATIONS FOR TARGET COMPANIES IN A SPAC MERGER Private companies that are looking for a liquidity option or a path to go public might consider merging with a Special Purpose Acquisition Company. In this article, we outline what a SPAC is, and the advantages and disadvantages of utilizing one in a merger. U.S. GOVERNMENT RESPONSE IN CHINA SECTION 301 MASTER On March 12, 2021, the U.S. government provided its Master Answer responding to allegations and listing its anticipated defenses in the recent China Section 301 litigation. The Master Answer merits attention for several reasons, prime among them being an indication that the Biden Administration will defend and possibly continue the previous administration’s aggressive use of U.S U.S., EU, AND UK EASE TRADE TENSIONS IN BOEING-AIRBUS Seeking a “fresh start” in relations under the Biden Administration, the United States and European Union announced on March 5 a four-month mutual suspension of tariffs related to the ongoing Boeing-Airbus trade dispute (“March 5 Agreement”). The suspension, which will become effective when both sides complete internal procedures, will cover all tariffs related to the dispute on

both

WHAT EMPLOYERS NEED TO KNOW ABOUT THE COBRA PREMIUM The recently passed American Rescue Plan Act offers workers who lost health insurance due to involuntary termination of employment or a reduction in hours a 100% COBRA premium subsidy for up to six months. Employers will need to swiftly take action to implement the Act’s COBRA subsidy provisions, and to claim related tax credits to offset COBRA premium costs. FREE TITLE IX COMPLIANCE CHECKLIST FOR INSTITUTIONS OF As institutions of higher education are acutely aware, the U.S. Department of Education’s new Title IX Rule takes effect this Friday, August 14, 2020. Pursuant to the new rule, colleges and universities are required to prepare and implement a wide range of WE’VE GOT ‘BEEF’: PLANT-BASED MEAT MAKER APPEALS DECISION A plant-based meat company is appealing to the Tenth Circuit Court of Appeals a federal judge’s recent refusal to halt Oklahoma’s Meat Consumer Protection Act, which requires a disclaimer on plant-based food products that use a meat term in the product description. TITLE IX DETERMINATIONS Higher Education Practice Aaron D. Lacey Practice Chair alacey@thompsoncoburn.com 314-552-6405 BASIS STEP-UP: PLANNING FOR MARRIED COUPLES When a married person dies and passes assets outright or in a qualifying trust to the surviving spouse, those assets receive a new basis and are not subject to estate taxes. Under current tax laws, this provides a unique estate planning opportunities through unused exemptions and marital trusts. IBA CONFIRMS CESSATION OF LIBOR TENORS In our January 22, 2021 article, we discussed that on November 30, 2020, ICE Benchmark Administration (IBA) announced that it would “consult” with its regulator (the Financial Conduct Authority (FCA)) on its intention to cease publication of the various existing LIBOR tenors (in U.S. Dollars and other currencies).. On March 5, 2021, IBA confirmed, the timetable for the cessation of LIBOR THOMPSON COBURN RELEASES FREE TITLE IX TRAINING SERIES FOR Thompson Coburn’s Higher Education Practice has created a free, online lecture series that provides foundational training for those individuals who will be administering the new Title IX process this fall, including Title IX coordinators, investigators, advisors, hearing officers, and appeal officers. IRS CLARIFIES EMPLOYEE RETENTION TAX CREDIT RULES FOR Q1 The IRS issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit the CARES Act, as modified by the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Specifically, Notice 2021-23 clarifies rules for employers claiming ERTCs for wages paid after December 31, 2020 through June 30, 2021, and expands on prior guidance provided by the IRS in HEALTH CARE ANTITRUST Our health care antitrust team integrates exceptional antitrust capability with our longstanding preeminent national health care practice, represents a broad range of health care organizations, and has hands-on experience in regulations that relate to the health care

industry.

EEOC ISSUES NEW GUIDANCE ON COVID-19 VACCINATIONS IN THE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

NORMA JACKSON SELECTED FOR 2021-2022 CLASS OF LEADERSHIP FOCUS St. Louis has announced that Thompson Coburn’s Chief Diversity & Inclusion Officer Norma Jackson has been selected for the 46th Leadership St. Louis program (LSL), a prestigious nine-month program for leaders who are committed to improving the St. Louis region. Leadership St. Louis is one of six leadership programs offered by FOCUS St. Louis to achieve its mission of educating and YOU JUST RECEIVED A GRAND JURY SUBPOENA. NOW WHAT? Like pink slips, audit letters and divorce papers, it's a document you're never happy to see land in your mailbox. But if you receive a subpoena in a federal grand jury investigation, is important to be proactive because it may be the beginning of a long and drawn-out investigation that could result in you or your company facing criminal

liability.

areas of law.

INTERNET LAW TWISTS & TURNS Business law basics with an Internet law twist, with extensive coverage of other legal issues related to the creation, publication and dissemination of information via the Internet. THOMPSON COBURN LLPPEOPLESERVICESINSIGHTSNEWS & EVENTSDIVERSITY & INCLUSIONWOMEN'S INITIATIVE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

THOMPSONCOBURN.COM

government, state

on plant-based

U.S., EU, AND UK EASE TRADE TENSIONS IN BOEING-AIRBUS The EU filed a retaliatory complaint against direct support to Boeing in the form of regional tax breaks and government grants. In 2019, the WTO paved the way for the U.S. to impose tariffs worth up to $7.5 billion annually. In 2020, the WTO authorized the EU to impose tariffs worth up to $4 billion on goods as a countermeasure for illegal U.S FREE TITLE IX COMPLIANCE CHECKLIST FOR INSTITUTIONS OF For inquiries regarding the Title IX Compliance Checklist, the Title IX Training Series, custom trainings and simulations, the development of updated policies or other issues relating to Title IX compliance, institutions are welcome to contact Scott Goldschmidt at sgoldschmidt@thompsoncoburn.com or Aaron Lacey at alacey@thompsoncoburn.com. TITLE IX DETERMINATIONS Higher Education Practice Aaron D. Lacey Practice Chair alacey@thompsoncoburn.com 314-552-6405 BASIS STEP-UP: PLANNING FOR MARRIED COUPLES Basis step-up: Planning for married couples. Previously, I described key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business. For example, suppose you buy stock for $10 and sell it for $50. The sale generates a $40 gain, the excess of the $50 sale price over your $10 purchase price. THOMPSON COBURN LLPPEOPLESERVICESINSIGHTSNEWS & EVENTSDIVERSITY & INCLUSIONWOMEN'S INITIATIVE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

THOMPSONCOBURN.COM

government, state

on plant-based

THOMPSON COBURN LLP

Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

government, state

EEOC ISSUES NEW GUIDANCE ON COVID-19 VACCINATIONS IN THE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

HEALTH CARE ANTITRUST Our health care antitrust team integrates exceptional antitrust capability with our longstanding preeminent national health care practice, represents a broad range of health care organizations, and has hands-on experience in regulations that relate to the health care

industry.

liability.

areas of law.

PEOPLE | THOMPSON COBURN LLP All Offices Chicago Dallas Los Angeles Southern Illinois St. Louis Washington, D.C. All Titles select. All Titles Administrative Leadership Associate Chair Counsel Paralegal Partner Patent Agent Senior Counsel Senior Patent Agent Other Professionals. All Schools

select.

MIKE BARTOLACCI

Employment. Thompson Coburn LLP. Partner, 1997-Present. Associate, 1988-1996. OVERVIEW. Mike has extensive experience handling probate and trust litigation for both fiduciaries and beneficiaries and leads the Firm's Trust and Estate Litigation practice. He served on the Missouri Bar's legislative subcommittee of the Probate & Trust

Committee

GAYLE MERCIER

Gayle is a thoughtful and detail-oriented attorney valued by clients for her practical legal counsel. As co-chair of Thompson Coburn's real estate group, Gayle advises clients in the areas of commercial real estate acquisition and development, as well as real estate and

commercial finance.

ERICA RANCILIO

Erica guides clients and litigates in regulatory matters concerning natural gas and oil pipelines and electric utilities. Erica uses her extensive experience to ensure that natural gas, crude oil, refined products and natural gas liquids producers are able to protect their business interests in administrative litigation and settlement proceedings before the Federal Energy Regulatory Commission

SARAH ROWAN

Sarah represents clients in a diverse range of transactional and real estate finance matters, including acquisition and sales, development, financing, and leasing. Sarah assists with the drafting of contracts and agreements for real estate clients. She additionally has experience assisting clients with sweepstakes and corporate

promotions.

A CHECKLIST FOR DRAFTING SECTION 457(F) PLANS FOR TAX A version of this article previously appeared in the September 2019 issue of Employee Benefit Plan Review. Section 457(f) of the Internal Revenue Code (“Code”) governs “ineligible” deferred compensation plans or arrangements maintained by tax-exempt employers. Section 457(f) does not apply to retirement plans that are qualified under Section 401(a), Section 403(b) plans, or deferred UTILIZING PROFITS INTERESTS AS EQUITY INCENTIVE COMPENSATIONSEE MORE ON THOMPSONCOBURN.COM THOMPSON COBURN LLPPEOPLESERVICESINSIGHTSNEWS & EVENTSDIVERSITY & INCLUSIONWOMEN'S INITIATIVE Thompson Coburn LLP provides practical and economical solutions to clients' business demands and legal challenges across more than 50

areas of law.

select.

MIKE BARTOLACCI

Committee

GAYLE MERCIER

commercial finance.

ERICA RANCILIO

SARAH ROWAN

promotions.

A CHECKLIST FOR DRAFTING SECTION 457(F) PLANS FOR TAX A version of this article previously appeared in the September 2019 issue of Employee Benefit Plan Review. Section 457(f) of the Internal Revenue Code (“Code”) governs “ineligible” deferred compensation plans or arrangements maintained by tax-exempt employers. Section 457(f) does not apply to retirement plans that are qualified under Section 401(a), Section 403(b) plans, or deferred UTILIZING PROFITS INTERESTS AS EQUITY INCENTIVE COMPENSATIONSEE MORE ON THOMPSONCOBURN.COM IBA CONFIRMS CESSATION OF LIBOR TENORS On March 5, 2021, IBA confirmed, the timetable for the cessation of LIBOR tenors, as summarized below: LIBOR Tenor. Cessation Date. USD 1-week and 2-month. 12/31/2021. USD overnight & 1,3, 6 and 12 months. 6/30/2023. All tenors- euro, yen, Swiss francs and sterling.

12/31/2021.

CAREERS | THOMPSON COBURN LLP At Thompson Coburn, our passion for excellence starts with our people. We hire exceptional lawyers, paralegals and staff from throughout the country and provide them with the best training available and an exceptional work environment in which to put their skills to use. Our diverse combination of bright, energetic lawyers, paralegals and staff NORMA JACKSON SELECTED FOR 2021-2022 CLASS OF LEADERSHIP FOCUS St. Louis has announced that Thompson Coburn’s Chief Diversity & Inclusion Officer Norma Jackson has been selected for the 46th Leadership St. Louis program (LSL), a prestigious nine-month program for leaders who are committed to improving the St. Louis region. Leadership St. Louis is one of six leadership programs offered by FOCUS St. Louis to achieve its mission of educating and WE’VE GOT ‘BEEF’: PLANT-BASED MEAT MAKER APPEALS DECISION We’ve got ‘beef’: Plant-based meat maker appeals decision in favor of Oklahoma’s new labeling law. Rachel Harris January 13, 2021. A plant-based meat company is appealing to the Tenth Circuit Court of Appeals a federal judge’s recent refusal to halt Oklahoma’s Meat Consumer Protection Act, which requires a disclaimer

on plant-based

industry.

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A CHECKLIST FOR DRAFTING SECTION 457(F) PLANS FOR TAX A version of this article previously appeared in the September 2019 issue of Employee Benefit Plan Review. Section 457(f) of the Internal Revenue Code (“Code”) governs “ineligible” deferred compensation plans or arrangements maintained by tax-exempt employers. Section 457(f) does not apply to retirement plans that are qualified under Section 401(a), Section 403(b) plans, or deferred UTILIZING PROFITS INTERESTS AS EQUITY INCENTIVE COMPENSATIONSEE MORE ON THOMPSONCOBURN.COM IBA CONFIRMS CESSATION OF LIBOR TENORS On March 5, 2021, IBA confirmed, the timetable for the cessation of LIBOR tenors, as summarized below: LIBOR Tenor. Cessation Date. USD 1-week and 2-month. 12/31/2021. USD overnight & 1,3, 6 and 12 months. 6/30/2023. All tenors- euro, yen, Swiss francs and sterling.

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