Fresh water is becoming a scarce resource in the United States and across the globe as demand continues to rise due to population and business growth. This emergent scarcity means businesses will face more consequences of the complex regulatory and legal frameworks governing water use and water quality.
Michael Best’s Water team understands those issues. We guide clients through the heavily regulated, politically sensitive environment surrounding the management of, investment in, and development of water resources.
From artificial intelligence (AI) and machine learning to autonomous vehicles, virtual reality, and cryptocurrency, the rapid evolution of technology shows no sign of slowing down. Companies in the digital technology sector are among the world’s most highly valued companies, with good reason. And businesses in every sector now use digital technology in all kinds of ways, from basic email to sophisticated data analytics.
To prevail in litigation, clients need exceptional representation both inside and outside the courtroom. With more than 40 lawyers and other professionals, our seasoned Litigation practice group provides battle-tested service and representation for nearly any type of dispute.
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In this two-part presentation, Attorney Brent A. Stork will first provide an overview of the types of “nonrecourse” or “limited recourse” carve-outs typically included in commercial loan documents, and how lenders, borrowers and guarantors can negotiate these carve-outs in order to avoid unexpected liability, while at the same time achieving the lender’s business objectives.
Next, Attorney Timothy G. Schally will discuss a recent IRS Chief Counsel Memorandum that has created significant concern in the real estate industry. This Memorandum questions whether debt that is otherwise "nonrecourse" is treated as "recourse" solely because of a highly contingent guarantee by a partner. Tim will discuss the Memorandum, its potential ramifications and ways to address it.
We will apply for CLE credit in WI, IL, TX, UT and VA (if applicable).
Brent represents clients on the full spectrum of finance issues. His strong background in commercial, real estate, and municipal finance and transaction experience have generated an excellent track record in these areas.
Representative matters on behalf of lenders and borrowers encompass negotiating and documenting secured and unsecured financing transactions.
Tim provides strategic counsel on tax matters contested by the Internal Revenue Service, the Wisconsin Department of Revenue, and the taxing authorities of other state and local jurisdictions. Contested matters, for Fortune 1000 and other clients, include: federal income taxation of banks, insurance companies and manufacturers; multistate apportionment and allocation of income; transfer pricing among affiliated entities; and sales and use tax for retailers, manufacturers and construction contractors.
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