Employee stock ownership plans (ESOPs) have been used as a business succession strategy by employers across many industries. In the cannabis industry, ESOPs have come and gone and come again as a trendy topic promising to fix...more
6/27/2025
/ 401k ,
Acquisitions ,
Agribusiness ,
Business Ownership ,
Business Succession ,
Cannabis-Related Businesses (CRBs) ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
ESOP ,
Internal Revenue Code (IRC) ,
IRC Section 280E ,
Liquidity ,
Mergers ,
Retirement Plan ,
S-Corporation ,
Stocks ,
Tax Planning ,
Taxation ,
Valuation
On October 6, 2022, President Biden made a statement in which he asked the Secretary of Health and Human Services (HHS) and the Attorney General to review how marijuana is scheduled under federal law. In his statement, the...more
On May 3, 2023, the federal Trademark Trial and Appeal Board (the “TTAB”)—the entity responsible for handling disputes over the issuance of trademarks on a nationwide level—issued a precedential opinion in In re National...more