When S Corporations Should Elect Entity Treatment for GILTI Purposes

Section 3.02 (1) of the notice sets out the requirements for an S corporation to make the entity treatment election. The S corporation must (1) have elected S corporation status before June 22, 2019; (2) be treated as owning stock of a CFC on June 22, 2019, within the meaning of section 958 (a) if entity treatment applied; (3) have transition …

Regulation Archives – The Temple 10-Q

Temple’s Business Law Magazine. December 4, 2023 On November 14, 2023, Temple Law School hosted a Live Online Continuing Legal Education (CLE) Program, “The Economics of Immigration: How Current Law Does Not Meet the Reality of Modern Business in the U.S.,” led by Jonathan Grode (LAW ’08), U.S. Practice Director of Green and Spiegel, LLP.

Federal Court Rules that the FAA Preempts New York Law Prohibiting …

Mark is known for his work in complex commercial, insurance, and class-action litigation, with particular experience in consumer finance litigation. He also focuses on the structuring and enforcement of consumer arbitration clauses. Marjorie J. Peerce is a partner in Ballard Spahr’s Litigation Department. Based in the firm’s New York City …

John S. Bradway High School Mock Trial Camp – Temple Law

John S. Bradway High School Mock Trial Camp. Temple-LEAP’s mission is to educate non-lawyers, particularly middle and high school students from Philadelphia area schools, about the law and citizenship. Started in 1974, LEAP reaches these goals by teaching about principles of democracy while developing critical reading, writing and thinking …

Temple ESQ • Fall 2001

FALL 2001TEMPLEESQ.Published by the Temple University Beasley School of Law for alumni and friends.Robert J. Reinstein, DeanJanet Goldwater, Publications DirectorGene Gilroy, Art DirectorPhotography on location at Temple Law School by Kelly & MassaSend letters and comments to: Janet Goldwater, Temple Esq. Temple University James E. Beasley …