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IRS Issues Guidance on Termination of Employee Retention Credit

As discussed in our previous article, the Infrastructure Investment and Jobs Act (IIAJ) passed last month retroactively terminated the employer retention tax credit for wages paid after September 30, 2021, except for wages paid by employers that qualify as recovery startup businesses.

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In an increasingly globalized world, it is extremely important to understand what is involved in enforcing judgments against foreign assets. Given that there is no global system for enforcing a judgme


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