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Negotiating a data processing agreement (DPA) is typically a necessary step when engaging vendors that handle personal data. However, these negotiations have become time consuming and complex, given the evolving privacy...more
While we traditionally think of forensic accounting as the specialized area of accounting that focuses primarily on the investigation of financial crimes, forensic accountants are also well equipped to help companies untangle...more
In a decision on immaterial damages under Article 82 of the EU General Data Protection Regulation (GDPR), the Higher Regional Court of Dresden, Germany (case number 4 U 940/24), set out important monitoring and auditing...more
The term “Hollywood accounting” describes the stigmatized financial practices employed not only by film studios but also other powerful entities that pay creators, whether they are streaming platforms, recording labels, or...more
Private equity firms could face significant sanctions risks when doing business with entities connected to sanctioned jurisdictions (such as Russia)...more
On Friday, September 6, 2024, the U.S. Department of Labor confirmed that its cybersecurity guidance applies to all employee benefit plans, including health and welfare plans. In 2021, the DOL issued guidance providing best...more
If you have been relying on last year’s court order staying the ability of the California Privacy Protection Agency (CPPA) to enforce regulations promulgated under the California Privacy Rights Act (CPRA) to also stay your...more
Over the last several years several companies, including Marriott, Yahoo and Volkswagen, have been victimized by hackers breaking into a company’s computer network. In some cases, they have put confidential information on the...more
COVID-19 presents novel issues for underwriters, who are grappling with the need to support their clients accessing funding and also maintain disclosure standards and manage their risk when the typical tools that they use to...more
The audit section in a services agreement contains the provisions that specify a party’s right to access and review another party’s information in order to determine such party’s compliance with the agreement. Depending on...more
A recent case from Indiana demonstrates consequences to a franchisor that deviates from the contractually agreed audit method. In Noble Roman's Inc. v. Hattenhauer Distributing Co., an Indiana federal court granted a pizza...more
Firm fixed-price contracts seem like a simple concept in practice — agreements that do not allow for the modification of the contract price after award without an express agreement between the parties. Originally published...more
Defined contribution plans such as 401(k) plans have a forfeiture provision if there are contribution in the plan that are not immediately vested. The problem with the forfeiture provision is that they are usually neglected...more
This is part 5 of a Seven Part Guide to reviewing vendor contracts. Vendor Notice Requirements - Business - Strategic Changes. There are several categories of events the bank will want to be notified about. The...more
Patent license royalty payments can be habit-forming. Some patent licenses have terms extending for potentially two decades or longer. As a result, patent licenses are frequently filed away never to be seen again....more