The IRS on Tuesday issued final regulations on the rules to accelerate cancellation of debt (COD) income that taxpayers elected to defer over a five-year period when an applicable debt instrument was ...

Acceleration Clauses in Foreclosure Actions: New Rules In their Foreclosure Law column, Adam Leitman Bailey and Adam M. Swanson review recent case law and discuss some of the benefits and pitfalls ...

In 2018, two years before the Covid pandemic, there was a significant shift in business-to-business (B2B) buying behavior. Corporate decision-making became more complex with more stakeholders in ...

Q. Several months ago, I signed a yearlong lease, but now I need to move to take a job out of state. My standard-form, 10-page lease says that if I leave early, “all rent due under the lease will ...

"Adopting a clear rule that will be easily understood by the parties and can be consistently applied by the courts, we hold that where the maturity of the debt has been validly accelerated by ...