In Moore v. Yellow Corp. (In re Yellow Corp.), the court found that even if circumstances fit within a WARN exception, employers may lose their ability to rely on an exception if they do not send WARN ...
On May 28 th, the U.S. Tax Court issued a decision in Soroban Capital Partners LP v. Commissioner (T.C. Memo 2025-52) holding that all of the income allocable to the partnership’s limited partners ...