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" ... 2. If you can, get cybersecurity insurance. The cybersecurity insurance marketplace is still evolving, and some of my clients have said that it’s been more difficult and more expensive to get such insurance. I’ve also heard of significant carveouts in these insurance policies, so buyer beware. Still, if you have a breach, it can be a lifesaver, from both financial and resource perspectives, to have the means to respond to that breach, protect your clients and safeguard your organization. ... "
" ... For example, in most states, if you work as a bartender or a server, you can be paid a smaller minimum wage than the regular minimum wage. We do have carveouts. But an important footnote on that is that servers are supposed to report their tips to their employer so that the employer can pay payroll taxes on their income. ... "
" ... In addition to the above carveouts, ATAD tries to adjust for routine volatility in a firm’s profitability by allowing various types of carrybacks and carryforwards. Generally, disallowed interest expense can be carried forward without limitation, and carried back for a maximum of three years. Member states can impose their own further restrictions. ... "
" ... Likewise, you could leave money on the table by failing to negotiate around exclusivity. You must understand what you’re giving up. If you successfully negotiate carveouts, you can license your invention again in another industry to increase your revenue stream. ... "
" ... Still to be explored is how potential carveouts for extractives and commodities and beyond might be gamed or negatively affect taxing rights. ... "