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Venture capital (“VC”) investment gained steam in the second quarter, building upon an already robust start in the first quarter of 2014. According to the PricewaterhouseCoopers / National Venture Capital Association MoneyTree™ Report, VC activity in the United States increased about 37% in the second quarter to $13.0 billion, up from $9.5 billion in the first quarter.

The IRS recently issued a clarifying notice reiterating that employers are prohibited from using employer payment plans to reimburse employees, on a pretax basis, for health insurance premiums that employees pay for individual health insurance policies.

As featured in the July issue of Casino Journal, the United States commercial gaming industry endured its worst first quarter since the Great Recession of 2008.

Although most studies suggest 70% to 90% of mergers and acquisitions fail to reach their goals, recently there has been a wave of mergers and acquisitions among law firms in an effort to achieve various strategic objectives.
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