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Welcome to PLI Press
We are pleased to present the 2025 catalog of PLI Press, Practising Law Institute’s highly regarded publishing division. Our team of dedicated publishing and information professionals is committed to providing you with the highest-quality analysis and practical guidance, while keeping you ever current with the latest legal developments. The legal environment is fast-paced and continually evolving, but our commitment has never wavered: We continue to put you first by providing the essential information you need for your practice, delivered in timely, accessible formats. Each year, PLI Press publishes well over 100 treatises, practice guides, books on lawyering skills, yearbooks, and journals — written and updated by leading practitioners in their respective practice areas and edited and managed by our experienced in-house legal editors. Among our published treatises, the following are new titles and new editions: New Titles • Climate Change, Sustainable Investments, and Social Governance: Law and Compliance • Decrypting Crypto: Digital Assets and Web3 Explained • Practitioner’s Deskbook on Evidence New Editions • Advertising and Commercial Speech: A First Amendment Guide • Cybersecurity: A Practical Guide to the Law of Cyber Risk • Securities Litigation: A Practitioner’s Guide • Trade Secrets for the Practitioner
The specific titles featured in this catalog represent the version of the book that was current at the time of the catalog’s printing. It is possible that the edition described in this catalog has since been updated. Where this is the case, the newer edition replaces the one featured in this catalog, and product details (such as page count and price) may have changed. Check www.pli.edu/PLIbooks for the most current and accurate information. We also digitally produce more than 200 course handbook titles annually, prepared specifically for PLI’s award-winning CLE programs and available on PLI PLUS, our award-winning legal research platform. Additionally, we publish two online publications: the PLI Chronicle , which features timely, relevant discussions on hot topics ranging from laws and policies, to issues and breakthroughs for legal professionals, to commentary on working in the legal industry; and our journal, the Current , which is an essential resource for timely, in-depth, and authoritative analysis of topics impacting the law and the legal profession. The Chronicle and the Current are available on PLI PLUS. If you are new to PLUS or haven’t visited lately, we encourage you to take a fresh look at the platform, which was relaunched in the last year with a modernized design, intuitive search, and other improvements. This is PLI’s tenth decade of serving the legal community, and all of us at PLI Press are pleased to have the opportunity to keep you informed and up to date in changing times. Thank you for your business.
Michael Tuller Editor-in-Chief
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Contents For a full list of titles featured in this catalog, see the Index on page 60.
35-36
ACCOUNTING AND FINANCIAL REPORTING
HEALTH CARE AND LIFE SCIENCES
4
11 45
ANTITRUST
IMMIGRATION AND NATURALIZATION
40
ARTS, ENTERTAINMENT, AND SPORTS
41-42 46-51
INSURANCE
26-29
BANKING AND FINANCE
INTELLECTUAL PROPERTY
18
BANKRUPTCY AND RESTRUCTURING
INTERNATIONAL LAW
33
56-58 43-44 23 53-56
LITIGATION
24-26
COMMERCIAL LAW
POLITICAL ACTIVITY LAW
COMMUNICATIONS AND TELECOMMUNICATIONS
39 40
PROFESSIONAL DEVELOPMENT
CONSTITUTIONAL LAW
REAL ESTATE
18-23
CORPORATE LAW
SECURITIES AND OTHER FINANCIAL PRODUCTS
5-11
CYBERSECURITY AND DATA PROTECTION
31-33
12-16
TAX
36 41
51 59 60 34
ELDER LAW
TECHNOLOGY
EMPLOYEE BENEFITS
UPCOMING BOOKS
EMPLOYMENT AND LABOR
37-38
GENERAL INFORMATION
INDEX
16-17
ESTATES AND TRUSTS
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ACCOUNTING AND FINANCIAL REPORTING
ACCOUNTANTS’ LIABILITY
Christopher Michael Cutler, Adrian Lane Jensen, and Margaret Gembala Nelson (Foley & Lardner LLP)
Ideal for accountants and their attorneys, this up-to-date resource explores the professional responsibilities and compliance obligations accountants should follow to avoid liability land mines. Authored by prominent litigators for accounting firms, the treatise discusses the tactical and legal knowledge required to successfully confront claims. Readers will learn about common pitfalls and ideal compliance strategies involving the FASB, SEC, AICPA, NASBA, and state rules. This treatise also surveys several novel news and case developments. In a profession as highly regulated as accounting, accountants and their lawyers must stay on top of key emerging compliance requirements. PLI’s Upkeep Service can help. 1 looseleaf volume, 816 pages, $518, Item #367401, ISBN 978-1-4024-4286-5, Updated annually or as needed
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33 Practice areas
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SECURITIES AND OTHER FINANCIAL PRODUCTS
BROKER- DEALER REGULATION Edited by Clifford E. Kirsch (Eversheds Sutherland (US) LLP)
FINTECH, REGTECH, AND THE FINANCIAL
SERVICES INDUSTRY
Edited by Clifford E. Kirsch (Eversheds Sutherland (US) LLP)
This treatise offers a practical look into the regulations governing broker-dealers. The book explores registration reporting, recordkeeping, sustainability, best execution, compliance programs and documentation, insider trading, risk management control, and FINRA suitability. Practitioners, leaders, and broker-dealers can also access 53 forms covering due diligence, compliance checklists, FINRA forms, and summary prospectus disclosures. Stay current with new broker-dealer regulations through PLI’s Upkeep Service.
This title navigates the emerging fintech and regtech developments impacting financial services industry practitioners, broker-dealers, and in-house counsel. The editor is a leading financial services attorney who oversees Practising Law Institute’s BD/IA: Regulation in Focus blog on broker-dealer and investment adviser legal developments. The book features the insights of numerous experts and offers new case analysis and regulatory discussions around decentralized finance, blockchain and digital assets, federal agency guidance on cybersecurity safeguards, and the Advisers Act and the Investment Company Act. Easily track emerging fintech and regtech issues with PLI’s Upkeep Service.
4 looseleaf volumes, 6,484 pages, $737, Item #32789, ISBN 978-1-4024-1689-7, Updated annually or as needed
1 looseleaf volume, 1,458 pages, $512, Item #317392, ISBN 978-1-4024-3769-4, Updated annually or as needed
FINANCIAL PRODUCT
FUNDAMENTALS • LAW • BUSINESS • COMPLIANCE Edited by Clifford E. Kirsch (Eversheds Sutherland (US) LLP)
CLIFFORD E. KIRSCH is the author and editor of seven PLI Press publications. With more than 30 years of regulatory, corporate counsel, and private practice experience, Cliff is a seasoned securities lawyer with expertise in financial services regulation. He is a highly sought-after speaker and a thought leader on current regulatory issues. PLI Press is proud to count Cliff Kirsch as a subject-matter expert and content contributor.
This resource offers a comprehensive dive into the regulatory, pricing, marketing, and viability issues surrounding financial products. The book’s contributing authors offer their expertise and insights into the legal fundamentals underlying private placements, real estate investment trusts, hedge and exchange-traded funds, and other registered offering types. Attorneys and other professionals who offer or regulate financial products can turn to supplemental materials addressing pointers around Forms F-1 and 20-F, policy closing items, IPO timelines, and more. This compendium also addresses the Dodd-Frank Act, SEC actions, foreign broker-dealers, advertising in connection with prospectuses, insurance-linked securities, and life settlements. PLI’s Upkeep Service helps readers stay on top of regulatory
updates pertaining to registered offerings. 2 looseleaf volumes, 2,326 pages, $737, Item #38880, ISBN 978-1-4024-1898-3, Updated annually or as needed
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SECURITIES AND OTHER FINANCIAL PRODUCTS
“For securities attorneys, Hedge Fund Regulation may become the next favorite in deciphering the tangled web of hedge funds.” — Legal Information Alert
HEDGE FUND REGULATION
Scott J. Lederman (Grosvenor Capital Management, LP)
This treatise offers an extensive examination into hedge funds and the ever- changing regulations that impact their structure, activities, and operations. Written by a longtime hedge fund president and chief executive officer, this resource offers astute guidance on structuring, organizing, and managing hedge funds. Hedge fund counsel and financial industry stakeholders will find invaluable pointers on Regulations D, S, and other statutes; anti-money laundering and privacy compliance; highly regulated investors; complex assets and transactions; and federal agency reporting requirements. The guide includes flowcharts and checklists that cover investment adviser registration, CPO annual reporting, and recordkeeping requirements. Enjoy automated updates on hedge fund regulatory issues with PLI’s Upkeep Service. 2 looseleaf volumes, 1,988 pages, $737, Item #42542, ISBN 978-1-4024-1900-3, Updated annually or as needed
INVESTMENT ADVISER REGULATION A STEP-BY-STEP GUIDE TO COMPLIANCE AND THE LAW
Edited by Clifford E. Kirsch (Eversheds Sutherland (US) LLP)
This treatise guides investment advisers and their counsel through relevant federal, state, and SEC rules. Readers can find 26 forms covering disclosure and registration requirements, template SEC inquiry responses, compliance checklists, and more. They can also review critical practice standards and pointers about Form ADV, advisory contracts, advertising guidelines, soft-dollar arrangements, requirements for European Union clients, and recordkeeping rules. Investment advisers routinely confront new laws reshaping their obligations. PLI’s Upkeep Service can help them and their attorneys plan accordingly to avoid sanctions.
INSIDER TRADING LAW AND COMPLIANCE ANSWER BOOK
Schulte Roth & Zabel LLP Edited by Harry S. Davis
3 looseleaf volumes, 4,716 pages, $737, Item #32841, ISBN 978-1-4024-1690-3, Updated annually or as needed
With over 24 chapters in question-and-answer format, this book explores the basics and nuances of insider trading law. The editor, a prolific author and speaker with decades of experience representing insider trading clients before agencies and state attorneys general, compiled instructive insights from several leading attorneys for anyone who invests in the securities markets. Practitioners and investors will learn about the elements of an insider trading claim, along with the types of legitimate company research, nonpublic information, and “tips” that could lead to liability if acted upon. They will also find invaluable content covering civil and criminal repercussions, along with defense and compliance steps, applicable to corporate insiders, market professionals, paid consultants, government employees, and bankruptcy parties. Stay abreast of ever-changing U.S. and international insider trading law developments with PLI’s Upkeep Service. 1 softbound volume or digital, 924 pages, $260, Item #293768, ISBN 978-1-4024-3614-7, Published as needed
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SECURITIES AND OTHER FINANCIAL PRODUCTS
MUTUAL FUNDS AND EXCHANGE TRADED FUNDS REGULATION
PRIVATE EQUITY FUNDS FORMATION AND OPERATION
Stephanie R. Breslow and Phyllis Schwartz (Schulte Roth & Zabel LLP)
Edited by Clifford E. Kirsch (Eversheds Sutherland (US) LLP)
This two-volume treatise offers professionals who work at or advise mutual and exchange-traded funds an in-depth look into the regulatory scheme governing these funds. The editor, a frequent Practising Law Institute contributor, and several contributing authors share their expertise and practical perspectives from their experiences in the field. Readers will discover insights on taxation considerations, prospectus delivery and disclosure standards, safe harbors, valuation practices, compliance concerns, conflicts of interest, contract drafting, marketing, and inspector request response strategies. They can also access sample compliance calendars when structuring programs. Practitioners and professionals must be proactive around ever-changing regulations. PLI’s Upkeep Service will help you confront the dynamic developments impacting mutual and exchange-traded funds.
This practice guide introduces readers to the skills and knowledge required to structure, run, and staff private equity funds. Written by expert private equity fund specialists from Schulte Roth & Zabel LLP, this book details the regulatory pitfalls and compliance pointers that anyone who counsels or manages private equity funds should know. Practitioners and private equity fund professionals will receive guidance tailored to different private equity fund categories, including private investment in public equity, special purpose acquisition companies, mezzanine funds, and credit opportunity funds. They will find pointers on organizational options, ownership, compensation, fund sponsor and investor negotiation terms, talent management, exemptions, liability pitfalls, and more. This guide includes useful forms addressing common agreements, registration statements, and organizational paperwork. Don’t be left behind as new private equity legal developments arise. PLI’s Upkeep Service can help you stay ahead of the curve. 1 looseleaf volume, 1,008 pages, $514, Item #173022, ISBN 978-1-4024-2750-3, Updated annually or as needed
2 looseleaf volumes, 2,948 pages, $737, Item #32842, ISBN 978-1-4024-1691-0, Updated annually or as needed
Hosted by PLI’s Karen Oesterle , episodes cover trends, resources, and legal developments of interest to law librarian professionals.
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SECURITIES AND OTHER FINANCIAL PRODUCTS
MASTER THE 10-K AND 10-Q
Gary M. Brown (Nelson Mullins Riley & Scarborough LLP)
Master the 10-K and 10-Q provides step-by-step instructions and detailed analysis of Form 10-K and Form 10-Q, highlighting areas in which your company can implement or refine its disclosure controls and procedures to ensure accurate and timely filings. Like its counterparts Master the 8-K and Master the Proxy Statement in PLI’s SEC Compliance and Disclosure series, this guide draws on the expertise of author Gary M. Brown to deliver clear explanations, detailed guidance, and essential practice tips. Coverage includes: • Filing procedures, deadlines, and extensions, and the impact of late filings
• Signature and certification requirements • The “furnished” versus “filed” distinction • Technical aspects of incorporation by reference • Special rules for asset-backed issuers • Exhibit requirements
This one-stop resource is enhanced with compliance practice pointers and more than a dozen appendices containing related forms, checklists, regulations, and SEC guidance.
Stay current with SEC disclosure requirements with PLI’s Upkeep Service. 1 softbound volume or digital, 758 pages, $217, Item #393661, ISBN 978-1-4024-4536-1
MASTER THE PROXY STATEMENT
Gary M. Brown (Nelson Mullins Riley & Scarborough LLP)
Master the Proxy Statement is an easy-to-use handbook on preparing proxy solicitation materials in compliance with the Securities Exchange Act of 1934, Regulation 14A, Schedule 14A, and all applicable federal securities laws and regulations. Like its counterparts Master the 8-K and Master the 10-K and 10-Q in PLI’s SEC Compliance and Disclosure Series, this step-by-step guide draws on the expertise of author Gary M. Brown to deliver clear explanations, detailed guidance, and essential practice tips. This title is a must-have guide for securities practitioners advising companies on year-end disclosures and for financial and other personnel who are responsible for preparing portions of a company’s proxy materials. Ever-changing rules and new transaction types can complicate the preparation of proxy solicitation materials. PLI’s Upkeep Service can help you strategize around important SEC and legislative developments. 1 softbound volume or digital, 956 pages, $217, Item #395392, ISBN 978-1-4024-4537-8
Gary M. Brown is the author of three PLI Press guides (see pages 8 and 9, of Securities Law and Practice Deskbook (see page 10), and of the chapter “Introduction to Life Settlements” in Financial Product Fundamentals (see page 5). In more than 30 years of practice, Gary has advised a wide variety of public companies in the areas of corporate governance, securities, compliance, and M&A. He is a frequent speaker at PLI programs and an adjunct faculty member at the Vanderbilt Law School. PLI Press is proud to count Gary M. Brown as a subject-matter expert and content contributor.
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SECURITIES AND OTHER FINANCIAL PRODUCTS
MASTER THE 8-K
Gary M. Brown (Nelson Mullins Riley & Scarborough LLP)
Master the 8-K is a clear, concise, and comprehensive guide to filing the SEC’s Current Report on Form 8-K that every securities lawyer or person who is responsible for a company’s periodic SEC reports will want to have close at hand. Like its counterparts Master the 10-K and 10-Q and Master the Proxy Statement in PLI’s SEC Compliance and Disclosure series, this step-by-step guide draws on the expertise of author Gary M. Brown to deliver clear explanations, detailed guidance, and essential practice tips. Master the 8-K includes sample disclosure language, and detailed appendices containing the Form 8-K itself, key regulations, and SEC compliance and disclosure interpretations (C&DIs) — everything you need to become an 8-K expert. Master the 8-K begins with an overview of the Form 8-K requirements and principles generally applicable to all Form 8-K Items, such as: • Filing procedures and deadlines • The impact of late filings, and the availability of the “safe harbor” for late-filed 8-Ks and related liability issues • The “furnished” versus “filed” distinction and the technical aspects of incorporation by reference and exhibits and much more. In this easy-to-use book, each Form 8-K Item is separately analyzed and begins with “highlights” that, at a glance, alert you to critical matters about that Item, such as whether the “safe harbor” applies, whether there are exhibit requirements, whether there are possible update requirements, and whether there are critical definitions to consider. Each section then provides step-by-step instructions and expert practice tips on matters such as: • Triggering events and disclosure requirements for each Form 8-K Item • Possible exceptions to the Form 8-K filing requirements • How to avoid certain filing “traps” • SEC Staff Guidance
Stay current with SEC disclosure requirements with PLI’s Upkeep Service.
1 softbound volume or digital, 412 pages, $217, Item #395393, ISBN 978-1-4024-4555-2
SECURITIES INVESTIGATIONS INTERNAL, CIVIL AND CRIMINAL
Mayer Brown LLP Edited by Steven Wolowitz , Richard M. Rosenfeld , and Lee H. Rubin
This work explores the practical strategies and legal knowledge necessary for attorneys and stakeholders to successfully manage and troubleshoot securities investigations. The book’s authors share their inside strategies for responding to and managing internal, civil, and criminal investigations requested by state attorneys general and agencies such as the SEC, CFTC, FINRA, DOJ, and CME. Lawyers, business leaders, and anyone who addresses SEC investigations will find actionable tactics addressing internal and grand jury investigations, compliance programs, the protection of a client’s interests, grand jury testimonies, whistleblower protections, and privacy concerns. Violating new regulations can invite increased SEC oversight. PLI’s Upkeep Service can help readers address these developments. 1 looseleaf volume, 1,032 pages, $515, Item #29910, ISBN 978-1-4024-1445-9, Updated annually or as needed
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SECURITIES AND OTHER FINANCIAL PRODUCTS
NEW EDITION
SECURITIES LITIGATION A PRACTITIONER’S GUIDE
Edited by Lyle Roberts (Shearman & Sterling LLP) and Jonathan K. Youngwood (Simpson Thacher & Bartlett LLP)
SECURITIES LAW AND PRACTICE DESKBOOK Gary M. Brown (Nelson Mullins Riley & Scarborough LLP) This one-volume work offers tailored advice on best practices for addressing common and sophisticated securities law issues. Its author frequently teaches and has chaired securities law programs at PLI and SECI. Securities attorneys and corporate in-house practitioners will find helpful guidance on troubleshooting issues around the Securities Act registration process; Exchange Act registration and reporting; registration exemptions under Regulation A, Regulation D, and crowdfunding provisions; resales of restricted and control securities; and minimizing liability risk from Regulation FD, clawback rules, and various Exchange Act provisions. Readers can also access a Rule 144 decision tree and forms covering required crowdfunding disclosures and proxy timetables. Receive ongoing securities law updates with PLI’s Upkeep Service.
Securities Litigation: A Practitioner’s Guide is a first-stop, comprehensive reference tool that supports securities law litigators throughout the life cycle of a securities lawsuit, from the filing of a complaint through the case’s conclusion. Clearly organized into chapters focused on specific legal issues, the book examines key substantive, procedural, and strategic issues related to each stage of litigation, including an analysis of pleading requirements, discovery, class certification, loss causation, experts, summary judgment, trial, settlement, and more. The book also includes chapters covering the defense of specific types of claims brought under the Securities Act of 1933 and the Exchange Act of 1934, and chapters on several topics closely related to the defense of securities class action litigation, including settlement, indemnification and D&O insurance, SEC enforcement actions, and derivative litigation. Prepared by leading and highly experienced securities litigators, each chapter offers an in-depth examination of the law governing each stage of securities litigation and provides practitioners with detailed analyses of key issues as well as practical tips and strategic guidance to support practitioners throughout case planning, discovery, damages, trial, settlement, and indemnification. An easy-to-use reference tool, this guide will save securities litigators significant time and effort, particularly with respect to legal research. Fully updated every year, Securities Litigation discusses the impact of important legal developments to help securities litigation practitioners, in-house counsel, compliance officers, investors, federal and state regulators, and professors of all levels of experience stay up to date on the latest trends and key developments in securities litigation, including “event-driven” lawsuits brought by investors, “safe harbor” protection, loss causation and damages, corrective disclosures, materialization of risk, aggregate damages, corporate indemnification, D&O insurance, and carrier consent to settlement. Ever-changing regulations can quickly redefine securities litigation best practices.
PLI’s Upkeep Service can help you plan around these developments. 1 looseleaf volume, 886 pages, $515, Item #397837, ISBN 978-1-4024-4605-4, Updated annually or as needed
1 looseleaf volume, 910 pages, $788, Item #38162, ISBN 978-1-4024-1896-9, Updated annually or as needed
THE SECURITIES LAW OF PUBLIC FINANCE
Robert A. Fippinger (Retired, Municipal Securities Rulemaking Board (MSRB)), Peg Henry (Stifel Financial Corp.), and Ernesto A Lanza (Municipal Securities Rulemaking Board (MSRB))
This treatise investigates the legal, issuance, trading, and disclosure concerns around municipal securities. Its authors impart takeaways from their contributions to the MSRB and other experiences. Cited by the SEC for its excellence in illuminating legal issues, this text offers practical suggestions on disclosure and fraud issues, especially sovereign immunity defense concerns. Anyone who trades in or advises stakeholders on municipal securities will find analysis on exempt transactions, “separate securities,” new issue distributions, due diligence, asset-backed securities, and SEC enforcement trends. Owners will also find a helpful requirements list covering alternative trading systems subject to Regulation ATS. Overlooking key municipal securities developments will disadvantage practitioners. PLI’s Upkeep Service can help readers stay ahead. 2 looseleaf volumes, 3,406 pages, $557, Item #32777, ISBN 978-1-4024-1642-2, Updated annually or as needed
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SECURITIES AND OTHER FINANCIAL PRODUCTS / ANTITRUST
SEC COMPLIANCE AND ENFORCEMENT ANSWER BOOK
Edited by Jennifer S. Leete (Cravath, Swaine & Moore LLP)
Readers curious about the inner workings of the SEC and best practices for SEC enforcement defense and regulatory compliance can turn to this treatise. Presented in question-and-answer format, this practice guide brings together insights from leading practitioners and former members of the SEC’s Enforcement Division to give practitioners and anyone who interfaces with the SEC a boots-on-the-ground perspective on how the agency could approach disputes and investigations. Attorneys, accountants, and employees at SEC-regulated companies can access all-encompassing treatment of internal and SEC investigations, including helpful tactics for addressing document requests, testimony, interview preparation, and cooperation with SEC staff and imposed monitors. They will also find helpful methods for approaching litigation-related issues, including the Wells Process and settlement options. Stay up to date on the latest SEC developments with PLI’s Upkeep Service. 1 softbound volume or digital, 1,122 pages, $335, Item #319574, ISBN 978-1-4024-4138-7, Published as needed
EXEMPT AND HYBRID SECURITIES OFFERINGS
Edited by Anna T. Pinedo (Mayer Brown LLP) and James R. Tanenbaum (Tanenbaum Advisory LLC)
This three-volume treatise guides anyone who counsels or oversees exempt and hybrid securities offerings through the advantages, drawbacks, and regulatory considerations encountered when working on them. The authors have substantial backgrounds in structuring complex domestic and international capital markets transactions, and offer practical strategies that can be utilized when working on upcoming offerings. Readers will find more than 40 editable forms, checklists, timelines, sample terms, and notices they can reference as they draft important offering documents. They will also find timely discussions on a wide array of regulatory considerations. Receive up-to-date guidance and practices with PLI’s Upkeep Service. 3 looseleaf volumes or digital, 3,396 pages, $703, Item #320116, ISBN 978-1-4024-3907-0, Updated as needed
ANTITRUST LAW ANSWER BOOK
Jones Day
Edited by Craig A. Waldman, J. Bruce McDonald, and Michael A. Gleason
This work gives any practitioner or professional with a corporate, securities, or regulatory focus a valuable reference point for basic antitrust law concepts. Its authors, who include global antitrust practice group partners and former DOJ attorneys, offer invaluable input on the considerations companies and government agencies confront when approaching business deals, mergers, and acquisitions with anticompetitive implications. Written in an easy-to-follow Q&A format, this title gives attorneys and professionals unfamiliar with antitrust law instructive hypotheticals and real- life case studies to help understand fundamental concepts around DOJ, Federal Trade Commission, and state rules. This title also shows readers how companies should respond to antitrust investigations, including recommended steps for managing communications, confidentiality, budgeting, and assembling an effective response team. Today’s right answers can change tomorrow. Choose PLI’s Upkeep Service to stay up to date. 1 softbound volume or digital, 924 pages, $326, #325735, ISBN 978-1-4024-3364-1, Published as needed
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TAX
“The content of this book is balanced between simplicity and sufficiency.” — Tony T. Liu, Orange County Business Attorney Blog
BUSINESS TAXATION DESKBOOK CORPORATIONS, PARTNERSHIPS, SUBCHAPTER S, AND INTERNATIONAL Samuel C. Thompson, Jr. (Center for the Study of Mergers and Acquisitions, Penn State Law, Pennsylvania State University)
This Deskbook surveys the IRC business tax considerations companies should consider in light of the TCAJA. It contains the insights of a longtime mergers and acquisitions professor who has testified on tax policy before Congress and practiced at notable U.S. and international agencies. Corporate stakeholders and the practitioners who advise them can access digestible overviews of complex TCAJA and state law tax principles. They will also find easy-to-follow reference material on cross-border transactions, deductions, choice of form and entity decisions, mergers and acquisitions, foreign tax treaties, foreign investments, and more. In addition, readers can access tailored pointers for S Corporations, C Corporations, and partnerships. Stay current with emerging business taxation developments with PLI’s Upkeep Service. 2 looseleaf volumes, 1,536 pages, $775, Item #241254, ISBN 978-1-4024-3117-3, Updated annually or as needed
INTERNAL REVENUE SERVICE PRACTICE AND PROCEDURE DESKBOOK Thomas Greenaway (KPMG LLP) and Edward M. Robbins, Jr. (Hochman, Salkin, Toscher & Perez, P.C.) This Deskbook offers tax lawyers, accountants, and tax professionals an all-inclusive guide into the knowledge and tactics necessary to represent clients effectively before the IRS. It was prepared by two leading tax controversy litigators who have guided numerous taxpayers through IRS examinations, appeals, and post- appeals dispute resolution. Organized in a way that’s helpful for readers who are well-versed in or new to IRS procedures, this book offers detailed practice pointers and Tax Court case law discussions. Readers can also consult a chart that neatly summarizes the numerous complex civil penalties the Internal Revenue Code allows. Stay ahead of IRS rule and tax law changes with PLI’s Upkeep Service. 3 softbound volumes or digital, 2,844 pages, $557, Item #370683, ISBN 978-1-4024-4613-9, Updated annually or as needed
FOREIGN ACCOUNT TAX COMPLIANCE ACT ANSWER BOOK
Matthew D. Lee (Fox Rothschild LLP)
Through an engaging question-and-answer format, this book guides tax lawyers and compliance professionals through the FATCA and its demands regarding annual FFI disclosure requirements. Organized by a preeminent tax controversy attorney with Department of Justice practice experience, this resource helps readers who counsel or work for FFIs understand the information these entities must share regarding ownership interests and accounts held by U.S. individuals. Lawyers and stakeholders will find conversational discussions on key FATCA terms, concepts, and implementation trends. Readers can also access an in-depth library of important forms, compliance certification certificates, and periodic certification forms to reference as they carry out their FATCA compliance efforts. Mastering FATCA compliance requires attorneys and FFI stakeholders to keep ahead of applicable regulatory developments. PLI’s Upkeep Service offers an automated, hassle-free approach to accomplish just this. 1 softbound volume or digital, 1,124 pages, $273, Item #318462, ISBN 978-1-4024-4423-4, Published as needed
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TAX
LANGER ON PRACTICAL
INTERNATIONAL TAX CONTROVERSIES A PRACTICAL GUIDE
INTERNATIONAL TAX PLANNING
Edward J. Smith (Attorney at Law)
Philip R. West and Amanda Pedvin Varma (Steptoe LLP)
Authored by a notable tax attorney with a global practice, this treatise offers a comprehensive resource for capitalizing on favorable tax havens and financial centers. Global tax practitioners and their clients can access forms and checklists covering qualified domestic trusts, achieving QI status, and more. They will gain insights around selecting suitable territories for each client’s tax situation, territory-specific tax mitigation instruments, planning best practices, foreign tax credits, tax treaties and treaty shopping, asset situs analysis, and strategy adjustment approaches. Stay abreast of ever-changing international tax planning best practices with PLI’s Upkeep Service. 2 looseleaf volumes, 1,414 pages, $846, Item #239302, ISBN 978-1-4024-3004-6, Updated annually or as needed
Compiled by an adjunct professor and a prominent tax practitioner with substantial private and government practice experience, this resource offers readers a step-by-step guide on confronting U.S. tax audits that involve international assets and transactions. Its approaches are helpful for any tax practitioner, accounting professional, or high-net-worth individual. It is also instructive for anyone who works with or manages global wealth portfolios. Readers will learn about the vital ingredients that go into successfully overcoming an international audit from the IRS and non-U.S. tax authorities. The Guide raises tips for retaining proper transaction paperwork, navigating international examination requirements, and more. Stay on top of international tax developments with PLI’s Upkeep Service. 1 softbound volume, 404 pages, $351, Item #397745, ISBN 978-1-4024-4612-2, Published as needed
PRIVATE CLIENTS LEGAL & TAX PLANNING ANSWER BOOK
Edited by G. Warren Whitaker, Leiha Macauley, and Darren M. Wallace (Day Pitney LLP)
Filled with important practice-related guidance, this practice guide supplies any practitioner who interfaces with private clients a helpful, conversational analysis into the effective protection of a high-net-worth client’s assets. Authored and edited by G. Warren Whitaker and a team of experts from Day Pitney LLP, this title offers discussions around the common and sophisticated questions on protecting asset portfolios and related tax and regulatory planning considerations. Its chapters provide strategies for family member dispositions; trusts; estate, gift, and generation-skipping transfer taxes; retirement accounts; intra-family transactions; and family-marital issues. Beyond these topics, the book covers important wills and trusts concepts, including drafting best practices, incapacitation, cross-border factors, and estate planning team management. Tax practitioners, accountants, and anyone involved in the trust and estate planning process can also access helpful forms. Receive up-to-date legal and tax planning best practices with PLI’s Upkeep Service. 1 softbound volume or digital, 494 pages, $240, Item #397727, ISBN 978-1-4024-4609-2, Published as needed
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TAX
THE CIRCULAR 230 DESKBOOK • RELATED PENALITES • REPORTABLE TRANSACTIONS • WORKING FORMS Jonathan G. Blattmachr (Retired, Milbank, Tweed, Hadley & McCloy LLP) and Mitchell M. Gans (Hofstra University)
TAXATION OF INTELLECTUAL PROPERTY LAW AND PRACTICE
Jeffrey A. Maine (University of Maine School of Law) and Xuan-Thao N. Nguyen (University of Washington School of Law)
This resource helps IP practitioners, tax professionals, and owners learn about and leverage important deductions and tax planning strategies pertaining to IP transactions and IP asset ownership. The distinguished IP professors who authored this book explore critical tax considerations and preparation pointers appropriate for accommodating the IRS and state tax agencies. Readers will gain exposure to IP taxation fundamentals relevant to individuals, corporations, partnerships, and non-profits. The book includes in-depth coverage of the various deductions applicable to patent royalties, researchers, and infringement-related legal fees, as well as a state-by-state treatment of the IP holding company model. In addition, the authors discuss administrative rulings addressing the tax treatment of resource planning software, wage allocation in association with the research tax credit, and technology licenses. Respond to IP taxation developments quickly with PLI’s Upkeep Service.
This Deskbook , written by professors and practitioners with significant experience, offers important practice tips and compliance guidelines for anyone who practices before the IRS. Readers can access sample disclaimers, memoranda, and checklists when encountering key matter milestones, along with important IRS forms necessary for effective practice. In addition, readers will learn important defenses and safe harbors for avoiding IRS penalties and compliance missteps. Stay ahead of practice developments with PLI’s Upkeep Service. 1 looseleaf volume, 1,098 pages, $696, Item #9134, ISBN 978-1-4024-0754-3, Updated annually or as needed
1 looseleaf volume, 1,296 pages, $680, Item #325516, ISBN 978-1-4024-3908-7, Updated annually or as needed
TRANSFER PRICING ANSWER BOOK
Edited by David B. Blair (Eversheds Sutherland (US) LLP)
Amortization of R&D Costs: Practical and Policy Implications For nearly seven decades, taxpayers were permitted to immediately write off (i.e., deduct) 100% of research and development (R&D) expenditures when paid or incurred. Not now. The Tax Cuts and Jobs Act of 2017 eliminated, prospectively, 100% expensing for R&D. For tax years beginning in 2022, “specified research or experimental expenditures” (including software development costs) must be amortized ratably over five years (fifteen years for foreign research) ...
Created by a practitioner with more than two decades of experience, this title walks executives at MNEs and their counsel through tactics for mitigating tax liability and costs around intercompany transactions. In a reader-friendly question-and-answer format, corporate counsel, tax practitioners, and MNE leaders will find thorough and non-technical discussion of court-tested strategies. This approach helps distill often complex transfer pricing topics into an easy-to-follow format for any reader, regardless of their experience or familiarity with taxation or transfer pricing issues. Track transfer pricing legal developments with PLI’s Upkeep Service.
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1 softbound volume or digital, 720 pages, $290, Item #422968, ISBN 978-1-4024-4288-9, Published annually or as needed
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TAX
THE CORPORATE TAX PRACTICE SERIES
31 VOLUMES
Edited by Eric Solomon (Ivins, Phillips & Barker Chartered) and William D. Alexander (Skadden, Arps, Slate, Meagher & Flom LLP)
Editor Emeritus Louis S. Freeman (Retired Partner, Skadden, Arps, Slate, Meagher & Flom LLP)
The definitive resource on corporate tax strategies, this 31-volume set makes it possible to consult over 400 world-class practitioners to help solve complex tax problems without ever leaving the office. Building upon the work of Editor Emeritus Louis S. Freeman, Series Editors have curated a collection of over 650 articles providing in-depth insights on evolving techniques for structuring, financing, and refinancing corporate transactions, current issues in mergers and acquisitions, consolidated return issues, and complex acquisitions of public companies with domestic and foreign operations. Complete your corporate tax library with helpful background information, and the latest updates on: • The tax due diligence process • Qualified stock dispositions • TCJA, CARES Act, Inflation Reduction Act, and other legislative and regulatory developments • S Corporations
• Corporate reorganizations and taxable transactions • Insurance tax issues in mergers and acquisitions • Section 355 spin-offs • Base erosion and anti-abuse tax (“BEAT”) • Restructuring troubled companies • Taxation of financial products • Tax controversies
31 looseleaf volumes 35,536 pages, $3,938 Item #275014 ISBN 978-1-4024-3434-1 Updated annually
Track new developments with PLI’s Upkeep Service.
THE PARTNERSHIP TAX PRACTICE SERIES
16 VOLUMES
Edited by Clifford M. Warren (Internal Revenue Service) and Eric B. Sloan (Gibson, Dunn & Crutcher LLP)
Editor Emeritus Louis S. Freeman (Retired Partner, Skadden, Arps, Slate, Meagher & Flom LLP)
This 16-volume set offers expert analysis of cutting-edge transactional tax-related issues, and innovative solutions for highly effective tax planning results. Series Editors have compiled over 360 articles from prominent partnership tax practitioners into a comprehensive collection that will serve as your go-to resource for all things Subchapter K. Law firm, accounting firm and in-house tax professionals, and anyone who wants to explore the intricacies of Subchapter K will find valuable insights into the fundamentals of partnership income taxation, as well as timely advanced topics including the partnership audit rules and international joint venture issues. Readers will receive diverse perspectives on choice of entity considerations, basis calculation and adjustments, mergers and divisions, and state taxation of partnerships. Treatise owners will find historical perspectives on, and up-to-date treatment of, the following topics: • Tiered partnerships • Planning strategies for passthrough owners • Partnership debt workouts
16 looseleaf volumes 18,140 pages, $3,308 Item #275013 ISBN 978-1-4024-3433-4 Updated annually
• Partnership equity compensation • Allocating partnership liabilities • Disguised sales of partnership interests
Keep your partnership tax library current with PLI’s Upkeep Service.
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TAX / ESTATES AND TRUSTS
INCOME TAXATION OF PROPERTY ACQUIRED FROM A DECEDENT
BLATTMACHR ON INCOME TAXATION OF ESTATES AND TRUSTS F. Ladson Boy le (University of South Carolina School of Law) and Jonathan G. Blattmachr (Retired, Milbank, Tweed, Hadley & McCloy LLP)
Matthew S. Beard (Matthew S. Beard, P.C.)
This resource sheds light on up-to-date regulations that impact how the U.S. Internal Revenue Code taxes estates and trusts. Readers will access useful viewpoints from two widely published professors on taxation questions concerning foreign, simple, complex, revocable, and charitable lead trusts, along with other estate planning vehicles. Estate planning and private client attorneys, along with their high-net- worth clients, will access information about key income, depreciation, and depletion deductions applicable to their estate planning vehicles. This title includes practical pointers for completing a decedent’s final return, approaching taxation on a decedent’s income, land trust classifications, uniform basis rules, and more. In addition, readers can view worksheets and checklists focused on Form 1041, income tax pick-ups, S Corporation elections, and U.S. Treasury regulatory compliance. Track new income tax developments with PLI’s Upkeep Service. 1 looseleaf volume or digital, 1,400 pages, $433, Item #241211, ISBN 978-1-4024-3043-5, “This book is essential to my practice and an invaluable reference tool. It’s the next best thing to having Blattmachr on speed dial.” — Charles M. Sarowitz, Sarowitz Milito & Company, CPAs
This treatise equips readers with the knowledge and foresight needed to navigate the taxation landscape related to property transferred at death. Written by an accomplished tax attorney, the guide thoroughly explicates beneficial tax rules I.R.C. §102 and I.R.C. §1014, detailing their applications and potential discrepancies. Income tax and estate planning professionals will find this resource invaluable for its insights into planning opportunities, strategies to avoid potential traps, and the role of traditional estate planning techniques. The treatise also delves into relevant trends such as grantor trusts and cryptocurrency. Stay current in the constantly evolving landscape of tax law and estate planning through PLI’s upkeep service. 1 looseleaf volume, 350 pages, $285, Item #396672, ISBN 978-1-4024-4556-9, Updated annually or as needed
INTERNATIONAL TAX AND ESTATE PLANNING A PRACTICAL GUIDE FOR MULTINATIONAL INVESTORS
Robert C. Lawrence III (Cadwalader, Wickersham & Taft LLP)
This title showcases practice pointers and practical guidance around how estate planning attorneys and their high-net-worth clients should manage and dispose of their multinational estates. Its takeaways have been prepared by a leading authority in international and domestic tax, trust, and personal planning matters. Any practitioner or professional who assists an estate with assets worldwide will find useful information on how they can prepare estate planning vehicles and individualized testamentary plans. The strategies this title shares touch upon tax-advantaged strategies, airtight drafting practices, and common errors that could prompt regulatory oversight and disclosure demands. The book also features helpful charts and checklists that practitioners and their clients can reference for calculating tax credits and owed taxes. Keep up with new estate planning best practices with PLI’s Upkeep Service. 1 looseleaf volume, 696 pages, $514, Item #396593, ISBN 978-1-4024-4037-3, Updated annually or as needed
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ESTATES AND TRUSTS
MANNING ON ESTATE PLANNING
Stephanie E. Heilborn (Proskauer Rose LLP)
This title introduces estate planning attorneys and their clients to the available avenues and planning vehicles for managing, maximizing, and protecting private assets. It includes the grounded perspective of its author, a prominent practitioner whose experience includes advising some of the world’s wealthiest families and financial institutions. Anyone who counsels, assists, or manages high-net-worth family assets will find detailed information on the pros, cons, exemptions, drafting issues, Internal Revenue Service considerations, and tax treatment considerations around a variety of planning vehicles. Among the vehicles covered are QTIPs, QDOTs, QSSTs, ESBTs, straight income trusts, charitable lead trusts, grantor trusts, private annuities, and credit- shelter trusts. Readers will also find helpful sample clauses for use when forming a qualified personal residence trust. Receive up-to-date estate planning tips with PLI’s Upkeep Service.
1 looseleaf volume or digital, 840 pages, $518, Item #370572, ISBN 978-1-4024-4412-8, Updated annually or as needed
STOCKER ON DRAWING WILLS AND TRUSTS
Robert W. Sheehan (Curtis, Mallet-Prevost, Colt & Mosle LLP) and Michael S. Schwartz (Day Pitney LLP)
A mainstay for lawyers and estate planners for more than 50 years, this guide walks readers through key drafting strategies for estate planning and trust formation documents. Its chapters, authored by two accomplished practitioners with substantial U.S. Tax Court and succession planning experience, reveal best practices for developing airtight wills and estate planning vehicles that facilitate generational wealth. Lawyers and estate planners will access hundreds of sample clauses they can reference when preparing client estate planning and trust documents. They will also learn practical tips for pinpointing client preferences and translating them into strong document language, balancing tax savings with income tax considerations, Fiduciary selection and role considerations, drafting pitfalls, execution strategies, and contingency- related obstacles. In addition, the guide outlines planning strategies for mitigating potential estate, gift, and GST tax exposure. Leverage up-to-date estate planning practices with PLI’s Upkeep Service. 2 looseleaf volumes or digital, 1,270 pages, $553, Item #136476, ISBN 978-1-4024-2512-7, Updated annually or as needed
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INTERNATIONAL LAW / CORPORATE LAW
“The Maritime Law Answer Book will help you navigate those legal complexities by providing current, reliable, easy-to-use information with the detail that you need.”
CORPORATE COMPLIANCE ANSWER BOOK
– Timothy M. Close , Captain, USCG (Ret.)
Holland & Knight LLP Edited by William F. Gould and Megan Mocho Jeschke
Designed for both established practitioners and those new to corporate compliance, this question-and-answer resource touches upon suggested practices for developing robust compliance programs. It is authored by Holland & Knight’s corporate legal team, which has built a market-leading practice counseling prominent companies on their compliance initiatives. Legal practitioners, compliance officers, privacy officers, and businesspeople will find more than 20 forms and sample documents that they can reference as they prepare critical components of their compliance programs. These materials include checklists covering data and personal information security considerations. They also contain forms addressing insurance, director and officer claims, Lobbying Disclosure Act reports, rights grants, mandatory disclosures, and employment-related compliance measures. Keep up with compliance developments through PLI’s Upkeep Service. 2 softbound volumes or digital, 2,344 pages, $345, Item #370680, ISBN 978-1-4024-4421-0, Published as needed
MARITIME LAW ANSWER BOOK
Allen Black (Mills Black LLP)
Maritime Law Answer Book provides answers to maritime law questions facing specialists and non-specialists alike, addressing issues that impact vessel owners, vessel bankers, and shippers of goods. Beyond examining traditional issues that arise generally in maritime disputes, such as choice of law and limitation of liability, this resource covers an array of U.S. regulatory issues ranging from promotional programs, such as the Maritime Security Program and coastwise trade regulation, to vessel financing considerations, environmental protection regulations, and criminal enforcement. The coverage is organized by the basic communities that come into contact with maritime law, such as vessel owners, bankers, and cargo shippers, and focuses on the kinds of questions members of those communities are likely to encounter in their daily practice. And while the material focuses on U.S. law and practice, the book includes some reference to U.K. law, which has significant influence on many practices, leases, and financial transactions. Navigate new maritime law obstacles with PLI’s Upkeep Service. 1 softbound volume or digital, 962 pages, $293, Item #397363, ISBN 978-1-4024-4599-6, Published as needed
AUDIT COMMITTEE DESKBOOK
Todd A. Murray, Eric G. Pearson, Mark T. Plichta, and Samuel J. Winer (Foley & Lardner LLP)
Audit Committee Deskbook is a comprehensive guide to audit committees, from history, theory, and basic principles to complex legal questions and emerging issues. First, the book introduces audit committees to their essential duties and responsibilities, guiding them in how they need to consider their own qualifications, educating them as they begin their service, and offering considerations about how to mitigate their own personal liability. Then the book offers a deep dive into day-to-day issues and legal considerations and a detailed look at special committees, special litigation committees, whistleblowers, various other internal and regulatory investigations, and overall corporate risk. Finally, the Deskbook gives readers an overview of U.S. legal regimes impacting companies conducting business in the global marketplace and keeps readers up to date on the latest issues confronting audit committees. Readers can consult useful sample documents, resolutions, checklists, and letters addressing important audit committee functions and responsibilities. These forms include sample committee charters; confidentiality, insider trading, and related person transaction policies; and a director code of conduct. Adapt to emerging audit committee issues with PLI’s Upkeep Service. 1 looseleaf volume, 572 pages, Item #325515, $410, ISBN 978-1-4024-3945-2, Updated annually or as needed
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