Today’s Hot Topics for In-House Counsel

Reducing, removing or overcome financial barrier, financial concept : US dollar bag on a maze puzzle. The image depicting a situation how to overcome financial difficulties and avoid a financial distress.

Section 1202 (QSBS) Planning for Sales, Redemptions and Liquidations

July 22, 2024 | Tax Law Defined™ Blog

Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder...

Man using mobile applications for cloning his voice. Selective focus.

State Privacy Laws Poised to Fight Unauthorized Voice Cloning

July 16, 2024 | Publications

*This article was originally published in Bloomberg Law on July 16, 2024. Unauthorized voice cloning...

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Decoding Colorado’s Artificial Intelligence Act

July 15, 2024 | Publications

Businesses developing or using artificial intelligence (AI) systems in Colorado may be required to a...

Global economy and technology concept. Fintech Financial technology.

Investment Management + AI = New Opportunities, Unique Risks

July 10, 2024 | Publications

This is the fifth in a series of articles outlining how businesses can successfully capitalize on th...

A red car is speeding down a road with motion blur effect suggesting high speed, under a sunny sky.

Automotive Regulatory Outlook: The Push for Electric Vehicle Markets and the Challenges Faced by Aut...

July 8, 2024 | Publications

The automotive industry is one of the most heavily regulated industries in the U.S., and automakers ...

Abstract creative digital world map on a modern coworking room background, globalization concept. Multiexposure

FTC Non-Compete Ban on Life Support

July 8, 2024 | Publications

On July 3, 2024, in the case of Ryan LLC et al. v. FTC, the United States District Court for the Nor...

How the U.S. Supreme Court Set the Stage for Deregulation 2.0 Across All Industries

July 8, 2024 | Publications

The U.S. Supreme Court recently overturned a 40-year-old precedent commonly referred to as “Chevro...

Frontal view of double-story townhouses characterized by their distinctive weatherboard wall cladding and corrugated metal roofs

Need Help Navigating a Premises Liability Claim? Here’s Some Practical Advice for Multifamily ...

July 2, 2024 | Blogs

As we enter the peak summer months, multifamily housing owners are sure to face the usual wave of in...

A legislative assembly hall with empty desks and a large chandelier overhead.

The 2024 General Assembly: Light on Changes, Heavy on Constitutional Issues

June 20, 2024 | Blogs

*This article was originally published in Tax Notes (Vol. 112, No. 10) on June 3, 2024. In recent ...

New housing development in Colorado with the Flatiron Mountains in the background.

Colorado Creates New Middle-Income Housing Tax Credit

June 18, 2024 | Blogs

Colorado continues to expand on recent legislative efforts to address the state’s housing shortage...

A glowing "PATENT" sign is surrounded by various technological and scientific icons.

It’s Obvious…Right?! The Federal Circuit Unveils New Obviousness Standard for Design Patent Appl...

June 18, 2024 | Publications

The U.S. Court of Appeals for the Federal Circuit shook things up on May 23, 2024, with an en banc p...

Washington DC - Politics & Money - Supreme Court & campaign donations

U.S. Supreme Court: Debtors’ Insurance Company Has Standing to Be Heard in Chapter 11 Proceeding

June 12, 2024 | Publications

The U.S. Supreme Court held last week in Truck Insurance Exchange v. Kaiser Gypsum Co. that an insur...

Legislative Roundup Part III: Examining Cincinnati’s Connected Communities Zoning Ordinance and It...

June 12, 2024 | Blogs

Recent posts on our Multifamily Matters Blog examined several states’ responses to address the unp...

judge gavel and 100 dollar bills as background. Judge and money concept. Corruption

Buyer Beware! Ohio’s Seventh District Says DMA Claims Not for Sale

June 11, 2024 | Publications

If a severed mineral interest is abandoned of record under the Ohio Dormant Mineral Act (DMA),[1] bu...

The real estate or residential concrete and wooden frame construction 3d model on blueprints and house the keys to the apartment a stack of coins.

Tennessee’s New Rural and Workforce Housing Tax Credit

June 7, 2024 | Blogs

Tennessee is the next state to follow a national trend and enact its own state low-income housing ta...

Tornado damage in downtown, Bridgeport, Connecticut

Important Considerations for Multifamily Owners When Reviewing Certain Project Documents Following a...

June 4, 2024 | Blogs

Tornado season is again upon us, bringing with it the threat of catastrophic property damage, upende...

Industrial and factory waste water discharge pipe into the canal and sea.

U.S. EPA Urges States to Consider Including PFAS Monitoring in Power Plant Wastewater Discharge Perm...

June 4, 2024 | PFAS Updates

On April 25, 2024, U.S. EPA finalized a Clean Water Act regulation to revise the technology-based ef...

Due to the coronavirus the department of treasury is issuing to US citizens economic impact payments known as a stimulus check.

Kentucky Tax Amnesty After All?

May 30, 2024 | Blogs

In an earlier blog entitled, “Gold Bullion and Kentucky Sales Tax – The Ghost of Caesar Haunts,�...

Kentucky 2024 Legislative Session – Tax Changes Overview

May 24, 2024 | Blogs

With such significant tax reform legislation passed in Kentucky over the last several years, some sp...

Congress Following States’ Lead to Phase Out PFAS

May 23, 2024 | PFAS Updates

On April 18, 2024, Congresswoman Betty McCollum (MN) and Senator Dick Durbin (IL) introduced the For...

May 2024 Immigration Updates

May 23, 2024 | Publications

USCIS Increases Automatic Extension of Certain EADs On April 4, 2024, U.S. Citizenship and Immigrati...

Amazing dark stormy tornado clouds over the apartment building in the city

Five Helpful Tips for Multifamily Property Owners in Addressing Casualty Claims During This Tornado ...

May 23, 2024 | Blogs

Tornado season is again upon us, bringing with it the threat of catastrophic property damage, upende...

A chemical worker in a white coat stands between the doors of the faculty laboratory, students rush past him in the corridor. Blurred people while moving on the photo.

Seven More PFAS Added to Toxic Release Inventory (TRI) Reporting by U.S. EPA

May 22, 2024 | PFAS Updates

On May 17, 2024, U.S. EPA finalized the addition of seven PFAS chemicals to the agency’s Toxic Rel...

A Scientist analyze the water of a river.

PFOA and PFOS Are ‘Hazardous Substances’ Under CERCLA: Key Takeaways and Questions for Real Esta...

May 21, 2024 | Blogs

The United States Environmental Protection Agency (U.S. EPA) recently designated “forever chemical...

Close-up white woman planting a young fir tree in the forest,putting it down on the ground,focus on foreground

The Future of Climate Policy and Corporate Accountability

May 17, 2024 | Publications

*This article was originally published in Bloomberg Law on May 17, 2024. California’s S.B. 253...

Coal power plant and environmental pollution

Kentucky Legislature Creates New Agency to Review Proposed Retirement of Utility Generation Faciliti...

May 17, 2024 | Publications

The Kentucky legislature recently enacted Senate Bill (SB) 349, which creates a new agency, the Ener...

Old railcar (Pacific railways 1950) at the new Denver Union rail station.

Legislative Roundup Part II: Examining Colorado’s Response to the Affordable Housing Crisis

May 17, 2024 | Blogs

A recent Multifamily Matters blog post examined several state’s legislative efforts to address the...

Cropped shot of a laptop on a desk with two businesspeople shaking hands in the background

Does the FTC Non-Compete Rule Apply to Your Multifamily Housing Business?

May 16, 2024 | Blogs

Businesses across all industries routinely have key employees leave and start competing businesses. ...

State Legislature Sparks Nuclear Energy Development in Kentucky with SB 198

May 16, 2024 | Publications

The Kentucky Legislature recently passed Senate Bill (SB) 198, overriding Governor Andy Beshear’s ...

Is Your Multifamily Housing Project Subject to an Impact-Fees Schedule? If So, the Fee Might Be Unco...

May 14, 2024 | Blogs

Pre-development costs on multifamily housing projects can be expensive, and many projects in today�...

A stack of hundred-dollar bills is partially covered by a blue surgical mask.

Private Equity in Health Care: Three Takeaways Going Forward

May 10, 2024 | Publications

*This article was originally published in Reuter’s Attorney Analysis section on May 9, 2024. F...

A magnifying glass leans against a thick stack of papers. Photographed with a very shallow depth of field.

Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

May 10, 2024 | Blogs

*This article was originally published by Law360. Over the last several years, the Kentucky Genera...

A blank billboard at a bus station at night

Norton Outdoor Advertising, Inc. v. Village of St. Bernard: Sixth Circuit Decides “Public Service�...

May 9, 2024 | Publications

On April 19, 2024, the Sixth Circuit published its decision in Norton Outdoor Advertising, Inc. v. V...

Information Sharing in Vertical Relationships: How to Avoid Antitrust Issues

May 9, 2024 | Publications

*This article was originally published in OEM Off-Highway’s Expert Columns on May 9, 2024. M...

Clarifier tank at a Sewage Treatment Plant. Click to see more...

United We Stand, Divided We Fall: Local Sewer Authorities and Biosolids Management Companies Need to...

May 9, 2024 | PFAS Updates

Over the past week, hundreds of owners of publicly-owned treatment works (POTWs) across the country ...

Aerial View of Drinking water treatment plant. Microbiology of drinking water production and distribution, water treatment plant. Microbiology of drinking water production. Morning scene.

POTW Alert! U.S. EPA’s Upcoming Information “Request” for PFAS Information and Potential Sampl...

May 7, 2024 | PFAS Updates

Over the last 6-7 years in the emerging “PFAS world,” most sewer authorities did not sample wast...

Bank symbol with with coins stack. Concepts of the banking system, rising interest rates, inflation, deflation, and savings.

Updates to Note in Kentucky’s Overhaul of Its Financial Services Code and Regulation of Financial ...

May 2, 2024 | Publications

Kentucky House Bill 726 (the “Act”), relating to the regulation of financial institutions, was s...

Shot of a businesswoman giving a presentation to her colleagues in an office

EEOC Releases Updated Workplace Harassment Guidance

May 2, 2024 | Publications

On April 29, 2024, the U.S. Equal Employment Opportunity Commission (EEOC) released its final Enforc...

Photo of the United States Capitol with overlayed computer circuitry. The Intersection of freedom and artificial intelligence

Decoding the American Privacy Rights Act of 2024: What Your Business Needs to Know about the Propose...

May 1, 2024 | Publications

*This article was published by Security Info Watch on May 17, 2024. The American Privacy Rights Act ...

Testing water, water quality test and analysis

U.S. EPA Surges Forward with Its “PFAS Strategic Roadmap” in the First Quarter, Changing the Sco...

May 1, 2024 | PFAS Updates

As previously reported, U.S. EPA in April issued two major, highly-anticipated final rules regulatin...

Coins stack with balance scale. Money management, financial plan, time value of money, business idea and Creative ideas for saving money concept.

Are Your Traffic-Impact Fees Tied to Your Land-Use Interests and Roughly Proportional to the Develop...

April 30, 2024 | Publications

Developers often bemoan the costs they incur before breaking ground on new residential projects. But...

Close up of a black office chair with metal details at conference table in meeting room.

FTC Final Rule Banning Non-Compete Agreements Appears Far from Final

April 30, 2024 | Publications

On April 23, 2024, the Federal Trade Commission (FTC) issued a Final Rule (the “Rule”) prohibiti...

A hand is holding a fanned-out stack of US dollar bills.

Tennessee General Assembly Passes Massive Franchise Tax Refund Bill

April 26, 2024 | Blogs

On April 25, 2024, in a significant development for taxpayers doing business in Tennessee, both the ...

A low angle shot of a blue mother's room sign inside an airport

EEOC Issues Final Rule on Pregnant Workers Fairness Act and Employers’ Duty to Accommodate

April 26, 2024 | Publications

On April 19, 2024, employers received new clarity on employees’ rights and protections related to ...

high contrast image of casino roulette in motion

Can Stockholders of Employee Leasing or Staffing Companies Claim Section 1202’s Gain Exclusion?

April 25, 2024 | Blogs

Stockholders must satisfy several eligibility requirements before they can claim Section 1202’s ge...

Blue double exposure of money coins stacking with bar graph for financial and investment business concept.

DOL Raises the Salaried Exempt Threshold

April 25, 2024 | Publications

For the second time since 2020, the U.S. Department of Labor (DOL) is set to raise the salary thresh...

Male scientist in a cleanroom laboratory

U.S. EPA Issues ‘Game Changing’ Listing of PFOA and PFOS Under CERCLA

April 23, 2024 | PFAS Updates

The U.S. Environmental Protection Agency’s (EPA) implementation of its PFAS Strategic Roadmap thro...

Muldrow v. City of St. Louis: Supreme Court Establishes New Harm Standard for Title VII Discriminati...

April 22, 2024 | Publications

The U.S. Supreme Court’s recent opinion in Muldrow v. City of St. Louis lowered the bar for employ...

Rear view of middle school students studying in classroom

U.S. Department of Education Issues Long-Awaited Revised Title IX Regulations

April 19, 2024 | Publications

This morning, the U. S. Department of Education released the long-awaited Final Title IX Regulations...

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Gold Bullion and Kentucky Sales Tax – The Ghost of Ceasar Haunts

April 19, 2024 | Blogs

Last week, the Kentucky General Assembly during its 2024 Regular Session enacted H.B. 8, one provisi...

Abstract digital composite of gavel and binary codes.

Kentucky Joins Growing List of States to Enact a Comprehensive Data Privacy Act. What Does It Mean f...

April 18, 2024 | Publications

The Kentucky Consumer Data Protection Act, or KCDPA, was signed into law by Governor Andy Beshear on...

Person analyzing the market trends on a digital screen

Guide to the Federal Income Tax Treatment of SAFEs

April 16, 2024 | Publications

The Simple Agreement for Future Equity (SAFE) was introduced in 2013 on the startup accelerator Y Co...

New residential neighbourhood on the background of old architecture in Berlin in summer at sunset

The 2024 Presidential Economic Report’s Plan to Boost the Housing Supply

April 15, 2024 | Blogs

The United States is currently facing an unprecedented housing shortage. On March 21, 2024, the Bide...

Digital chatbot, A.I., robot application, conversation assistant, AI Artificial Intelligence concept. Woman using mobile smart phone chatting with digital chatbot customer service

AI Chatbots, Hallucinations, and Legal Risks

April 15, 2024 | Publications

Artificial intelligence (AI), particularly in the form of large language models (LLMs), has become a...

Two architects are using digital tablet on construction site.

OSHA Finalizes Rule Clarifying “Employee Representative” Designation Process for Walkaround Insp...

April 15, 2024 | Publications

The Occupational Safety and Health Administration (OSHA) has issued a final rule amending its employ...

An arrow, photographed with a very shallow depth of field, sits on top of an old map lined with compass lines and navigational aids.

User Guide for SAFE Preferred Stock with Examples

April 12, 2024 | Blogs

The Simple Agreement for Future Equity (SAFE) was introduced in 2013 on the startup accelerator Y Co...

U.S. EPA Finalizes Drinking Water Limits for PFAS

April 11, 2024 | PFAS Updates

On April 10, 2024, the U.S. Environmental Protection Agency (U.S. EPA) announced its finalization of...

Horses rounding a turn in the Kentucky Derby race

And They’re Off! Kentucky’s Annual Real Property Tax Appeals Season Begins the First Week of May

April 11, 2024 | Blogs

Now that much of the craziness and uncertainty of the COVID-19 pandemic has passed, which affected t...

Buses on the street at the financial district of London.

April 2024 Immigration Updates

April 11, 2024 | Publications

H-1B Lottery Results and Next Steps On April 1, 2024, U.S. Citizenship and Immigration Services (USC...

an abstract representation of solving problems using artificial intelligence to increase reliability and reduce losses and accidents during the transmission of electrical energy

AI and Energy: Network Innovation and Growth

April 9, 2024 | Publications

*This article was also published in Pratt’s Energy Law Report’s June 2024 edition. This ...

Unrecognizable African-American business woman typing notes on a keyboard while having online web conference on a digital tablet in a restaurant

Mastering Video Arguments

April 8, 2024 | Publications

Oral arguments by video were the norm in most appellate courts during the COVID-19 pandemic. While m...

The marble columns of the Supreme Court of the United States in Washington DC

What Is the Appellate Practitioner’s First Order of Business the Day of Oral Argument?

April 5, 2024 | Publications

Lawyers—especially appellate practitioners—are commonly instructed to “know their judge” bef...

"Montage of an eye, binary code and people walking on a city pavement."

What Happens to Your Sensitive Data After It Is Submitted to the Government Under the Corporate Tran...

March 29, 2024 | Corporate Transparency Act

*This article was also published in the Real Estate Finance Journal’s Summer 2024 edition. The...

Wooden jigsaw puzzle pieces forming a house shape, on a desk with blank sheet of paper with copy space, calculator, folding ruler, drawing compass, Euro coins, pencil and a computer keyboard.

Legislative Roundup: Examining State Responses to the Affordable Housing Crisis

March 28, 2024 | Blogs

There is an unprecedented housing shortage in the United States. The Harvard Joint Center for Housin...

Kentucky state of United States flag on flagpole textile cloth fabric waving on the top sunrise mist fog

New Local Tax Reform Bill in the Commonwealth

March 27, 2024 | Blogs

In what has otherwise been a generally mild Kentucky Legislative Session in terms of tax reform, the...

"People walking on transparent glass spiral staircase in futuristic building, unrecognizable people."

Corporate Transparency Act: Determining Beneficial Owners Based on Entity Ownership (Part III)

March 25, 2024 | Corporate Transparency Act

On January 1, 2024, the Corporate Transparency Act (CTA) became effective. This sweeping new law imp...

Young Woman Using Smart Phone social Media Concept

Lindke v. Freed: Supreme Court Clarifies Elected Official’s Ability to Block Citizens on Socia...

March 21, 2024 | Publications

In Lindke v. Freed, the U.S. Supreme Court decided whether public officials could block or delete ot...

Kentucky Revenue and Tax Bill Moves Forward

March 20, 2024 | Blogs

The 2024 Regular Session of the Kentucky General Assembly is coming to a close next month, and not s...

View of modern apartment building on a sunny day with warm lighting

Using the Master Lease to Tackle the Los Angeles Housing Crisis

March 20, 2024 | Blogs

The City of Los Angeles (the “City”) continues to implement new programs to tackle its ongoing h...

Chess pieces standing on the stacked coins.

Venture Studios and Qualified Small Business Stock

March 19, 2024 | Blogs

Section 1202 provides for a substantial exclusion of taxable gain from federal income taxes when sto...

Business person walking in a urban building

Interest Rate Environment Complicates Commercial Real Estate Maturities

March 18, 2024 | Publications

Rising interest rates over the past two years have led to many challenges in the commercial real est...

Owner preparing cannabis buds products for grinding using marijuana grinder on the table at cannabis shop.

Ohio Cannabis Legalization: Understanding the Basics, Business, and Legal Implications

March 14, 2024 | Blogs

*Note: Stakeholder feedback on the proposed rules requested by March 20, 2024 Last November, Ohio vo...

A businessperson is using a stylus to edit work reports on a tablet computer, which, combined with a mobile device, allows them to work more smoothly.

A Refresher on Selective Disclosure and Anti-Fraud Rules

March 14, 2024 | Publications

What Is Selective Disclosure? The desire of investors to obtain additional information regarding iss...

TTD Tango: Ohio Supreme Court Swings in Employers’ Favor!

March 14, 2024 | Publications

On March 5, the Ohio Supreme Court issued a decision that permits employers to request termination o...

AI and Health Care Providers: Managing the Risks with Data

March 12, 2024 | Blogs

Artificial intelligence (AI) applications in health care can create better, stronger, and faster sol...

Aerial view of a large suburban housing subdivision located just south of Houston Texas shot from an altitude of about 800 feet during a helicopter photo flight.

Treasury Significantly Expands Use of ARPA Funds to Promote Affordable Housing Supply

March 12, 2024 | Publications

On March 5, 2024, the U.S. Department of Treasury released updated guidance regarding the use of Cor...

Empty American Style Courtroom. Supreme Court of Law and Justice Trial Stand. Courthouse Before Civil Case Hearing Starts. Grand Wooden Interior with Judge's Bench, Defendant's and Plaintiff's Tables.

Corporate Transparency Act Faces Constitutional Hurdle

March 7, 2024 | Corporate Transparency Act

On March 1, 2024, a federal district court in the Northern District of Alabama entered a final decla...

high contrast image of Judge gavel on a blue wooden background

Creating the Appellate Record and Tips to Avoid Problems

February 26, 2024 | Publications

As the California Fourth District Court of Appeal observed in one published decision: “When practi...

Lawyer business woman working or reading lawbook in office workplace for consultant lawyer concept.

Limitations on Appellate Review of Arbitration Awards

February 23, 2024 | Publications

Although arbitration has many advantages, including speed of resolution and confidentiality, one dis...

Law and legal advice, regulations and rules for business, labor law concept, layer or notary for company.

Pointers for Handling Appellate Extraordinary Writs

February 23, 2024 | Publications

Appellate extraordinary writs are expedited attempts to overturn or get a different result from a lo...

2024. Benjamin Franklin looking calculator on One Hundred Dollar Bill.

Less Than One Year Left to Obligate Your ARPA Funds!

February 20, 2024 | Publications

For many local governments and state agencies, the direct influx of cash made available through the ...

Frame structure at under construction site on rural landscape

Proposed Revocation of Army Corps’ Rule Addressing Scope of Historic Preservation Review for Secti...

February 19, 2024 | Publications

Consider the following scenario: you are developing a 250-acre residential subdivision but need a br...

Aerial view of building exterior of a coal fired power station. Large cooling towers emitting steam into to air. Great for global warming, climate change and pollution themes.

West Virginia Utility Rescinds 2030 GHG Emissions Target

February 19, 2024 | Publications

FirstEnergy Corp. recently announced that it will no longer seek to achieve a 30% short-term reducti...

A busy factory floor with machinery and conveyor belts, suggesting a highly industrialized setting with automation.

Using Generative AI in Manufacturing: Three Key Considerations

February 16, 2024 | Publications

This is the second in a series of articles outlining successful approaches to integrating AI into bu...

Will AI Destroy the DMCA Copyright Compromise?

February 14, 2024 | Publications

In the 1990s, as today, the internet ran on content, which meant that it both had, and was, a proble...

Franchise restaurant sign: "Open. Please Come In"

$1.2 Billion Tax Refund and $400 Million Annual Tax Cut Proposed for Tennessee Businesses

February 8, 2024 | Blogs

Tennessee Governor Bill Lee delivered the State of the State address on February 5, 2024, in which h...

Detail Copper Whiskey vats at a distillery

Regional Round-Up: Added License Rights and Limited Self-Distribution for Craft Distilleries in Kent...

February 8, 2024 | Publications

As an update to our past regional round-ups in the alcohol space, Kentucky and West Virginia continu...

A blue-toned map highlights the state of Tennessee with topographical details.

New Tennessee Business Tax Filing and Licensing Thresholds

February 6, 2024 | Publications

The Tennessee business tax is a privilege tax on the privilege of doing business by making sales of ...

Abstract people silhouettes against glass, 3D generated image.

February 2024 Immigration Update

February 6, 2024 | Publications

Fiscal Year 2025 H-1B Cap Details Released At the end of January, U.S. Citizenship and Immigration S...

Young Female Teacher Giving a Data Science Presentation in a Dark Auditorium with Projecting Slideshow with Artificial Intelligence Neural Network Architecture. Business Startup and Education Concept

Three Steps to AI Success for CEOs

February 4, 2024 | Publications

How to perfectly surf the artificial intelligence (AI) wave is a challenge for many businesses and t...

Could Office Conversions Solve the Housing Shortage?

February 2, 2024 | Blogs

It’s no secret that the United States is suffering from a historic housing shortage and it’s onl...

Two people working at a desk with a computer displaying charts and graphs, overlaid with various financial and analytical icons.

SEC Adopts Final Rules Relating to SPACs

February 1, 2024 | Publications

On January 24, 2024, the Securities and Exchange Commission (SEC) adopted final rules related to spe...

Blue tinted image of credit card on laptop with shallow depth of field.

Taking Out the Junk (Fees): The Consumer Financial Protection Bureau’s Proposed Rule Affecting Ban...

January 26, 2024 | Blogs

In line with the Consumer Financial Protection Bureau’s (CFPB) 2022 initiative to reduce “junk f...

Closeup of unrecognizable mechanic replacing car brake pads. The car is lifted with hydraulic jack at eye level.

What Upcoming California ‘Lemon Law’ Rulings Could Mean for Manufacturers

January 25, 2024 | Publications

Decisions Could Impact Song-Beverly Act Claims Beyond the Auto Industry With California’s appellat...

Townhomes in Abell, Baltimore. Maryland.

Proposed Tax Bill Could Be a Game-Changer for Affordable Housing Nationwide

January 22, 2024 | Blogs

Proposed Tax Bill Could Be a Game-Changer for Affordable Housing Nationwide by Increasing LIHTC Pool...

Menthon saint Bernard, France - October 16 2021: a person is taking a bottle of wine ordered on the internet out of a delivery box

Big Splash – Direct Shippers Agree They Violated Tennessee Alcohol Laws

January 22, 2024 | Publications

On December 19, 2023, six direct shippers shipping wine and distilled spirits to customers in Tennes...

A pile of scattered US hundred-dollar bills.

Maximizing Section 1202’s Gain Exclusion

January 17, 2024 | Blogs

The combination of the 21% corporate federal income tax rate and the possibility of qualifying for S...

Silhouette of Survey Engineer and construction team working at site over blurred industry background with Light fair Film Grain effect

DOL Issues Final Independent Contractor Rule

January 16, 2024 | Publications

On January 9, 2024, the Department of Labor (DOL) issued its Final Rule for analyzing whether a work...

Storage of digital assets and data in the cloud. Network Server, Server Rack. Data Migration, Data Estate Modernization. Data Lake

Let’s Talk About SaaS, Baby: Kentucky’s Recent Taxing of Software as a Service Compared With Its...

January 8, 2024 | Blogs

Recent Kentucky tax legislation continued to expand the landscape of services subject to sales and u...

A construction crane is lifting a dollar sign, with three additional dollar signs on the ground beside it.

Commercial to Residential Assistance by the White House

January 5, 2024 | Publications

On October 27, the Biden-Harris administration announced new initiatives across various governmental...

A gavel seen through a magnifying glass. Photographed with a very shallow depth of field.

Kemp v. Rice Drilling D, LLC: When ‘Royalty’ Ruins the Party

January 2, 2024 | Publications

In Kemp v. Rice Drilling D, LLC,[1] Ohio’s Seventh District Court of Appeals applied the Marketabl...

water purification system in pharmaceutical factory

California’s State Water Board Poised to set a Maximum Contaminant Level for Hexavalent Chromium

December 27, 2023 | Publications

The metal element chromium is naturally occurring and can be found in rocks, volcanic dust, soil, pl...

Individuals are engaged in a business meeting, with one person pointing at a document on a table scattered with various papers and reports.

Considerations When Selecting an Investment Banker

December 26, 2023 | Blogs

This was originally published in Reuters Legal News (December 20, 2023). Clients regularly seek adv...

Who Owns AI Created Content? The Surprising Answer and What To Do About It

December 26, 2023 | Blogs

This was originally published in Reuters Legal News (December 14, 2023). Attempts to protect AI gen...

Kicking the Bottle Down the Road: Big Bourbon Breathes a Sigh of Relief

December 20, 2023 | Blogs

As a major update to our recent article, trade representatives for the European Union (EU) announced...

Retail Store Building Exteriors at Night

Oklahoma Law Creates Additional Burden to Purchasing Property in the State

December 12, 2023 | Blogs

In response to concerns surrounding foreign ownership of property following the legalization of medi...

Registered mark symbol on computer keyboard

‘Trademark Blink’ Style Scam Targets Business Owners

December 11, 2023 | Publications

Business owners, be aware of a new type of scam in the digital landscape currently masquerading as �...

EPA Unveils 2023 Methane Emissions Rule for Oil and Gas Operations

December 8, 2023 | Publications

On Saturday, December 2, during the United Nations Climate Change Conference in the United Arab Emir...

Tax law concept. Wooden blocks word TAX on coin stack .with gavel and money on the table.

Michigan Court of Claims Gives Taxpayers Clarity on Appeals Prerequisite of Paying Uncontested Porti...

December 8, 2023 | Blogs

As a prerequisite to the tax appeal process in Michigan, a taxpayer must pay the uncontested portion...

Toasted French Oak casks of Bourbon Aging

When the Ball Drops on Bourbon: Distillers Face Looming Tariffs on U.S. Exports to EU

December 7, 2023 | Publications

Recent unparalleled growth and expansion in the distilled spirits industry in the United States coul...

Corporate Transparency Act: Who Can Exert Substantial Influence on My Company? Part II

December 6, 2023 | Corporate Transparency Act

Part II: Assessing Sources of Substantial Influence Beyond Voting Power The Corporate Transparency A...

Corporate Transparency Act: Who Can Exert Substantial Influence on My Company? Part I

December 6, 2023 | Corporate Transparency Act

Part I: Substantial Influence The Corporate Transparency Act (CTA)[i] was enacted to combat the use ...

Automotive Industries Pension Plan Receives $1.1 Billion Dollars

December 5, 2023 | Publications

The Automotive Industries Pension Plan (“Plan”), a Taft-Hartley multiemployer (union) pensio...

Plastic Ocean Pollution and Microplastics

Stricter Microplastics Regulations Are on the Horizon. Here’s How California Manufacturers Should ...

December 4, 2023 | Publications

According to the American Chemical Association, the average American consumes up to 121,000 micropla...

What Manufacturers Need to Know About Express Warranties, Arbitration in California

December 1, 2023 | Publications

This article was originally published on Manufacturing.net The Song-Beverly Consumer Warranty Act (t...

Issue 2: The Impact on Local Government Laws and Zoning

November 28, 2023 | Publications

With the passage of Issue 2, many local governments are wondering what action must be taken with res...

Rapidly Rising Rates Complicate Existing Floating Rate Loans

November 21, 2023 | Blogs

*This article was originally published in Reuters Legal News on November 20, 2023. The rapid rise in...

Finance and banking concept. Euro coins and us dollar banknote close-up. Abstract image of Financial system with selective focus, toned, double exposure.

Manufacturers Beware: The Impact of Stricter 163(j) Deductibility Amid Rising Interest Rates

November 17, 2023 | Blogs

The Tax Cuts and Jobs Act of 2017 (TCJA) introduced significant changes to the deduction of business...

A highway at sunset is overlaid with digital network symbols representing connectivity or communication.

NIST Nov. 17 Workshop on AI Safety Gaps Offers Opportunity for Industry Participation

November 14, 2023 | Publications

President Biden’s executive order (EO) on artificial intelligence (AI) is a call to action for the...

Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

November 14, 2023 | Blogs

This article was originally published in Law360 Tax Authority. On Dec. 15, 2022, the Kentucky Supre...

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How California Warehouse Owners and Operators Can Prepare for Rule 2305 Enforcement

November 13, 2023 | Publications

South Coast AQMD’s Rule 2305 In May 2021, the South Coast Air Quality Management District (SCAQMD)...

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Kentucky Continues Weaning From Coal

November 10, 2023 | Publications

It has been quite an interesting week. On the eve of Kentucky’s general election on Tuesday, the K...

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Considerations for Commercial Borrowers: Mitigating Uncertainty and Risk with Interest Rate Swaps

November 10, 2023 | Blogs

Commercial borrowers often use interest rate swaps to manage interest rate risk in loan transactions...

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Beware Privacy Risks In Training AI Models With Health Data

November 9, 2023 | Blogs

*This article was originally published in Law360 Expert Analysis. Artificial intelligence models a...

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November 2023 Immigration Update

November 8, 2023 | Publications

DHS Proposal to Modernize and Improve the H-1B Program The Department of Homeland Security (DHS) rec...

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New Regulations Proposed for Kentucky Merchant Electric Generation Facilities

November 7, 2023 | Publications

Kentucky House Bill 4 (the “Act”), which passed during the 2023 Kentucky Regular Session, direct...

Reporting Under the Corporate Transparency Act – Is My Company Exempt?

November 6, 2023 | Corporate Transparency Act

The reporting requirements of the Federal Corporate Transparency Act (CTA)[1] will go into effect be...

U.S. Supreme Court Passes on Dormant Commerce Clause Challenge

November 6, 2023 | Blogs

While some were speculating that a recent Kentucky severance tax case may lead to a new Dormant Comm...

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Houston Founders: How Safe is Your Company’s Data?

November 1, 2023 | Blogs

As news comes out every week about new technologies, from new crypto wallets to generative AI to sel...

Legislative Update: SB 423 and a New Era for Affordable Housing Development Along California’s Coa...

October 30, 2023 | Blogs

On October 11, California Governor Gavin Newsom signed California Senate Bill 423 (SB 423) into law....

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What to Expect When the Chemical Safety Board Shows Up at Your Plant

October 30, 2023 | Publications

On January 28, 2021, a liquid nitrogen release at the Foundation Food Group’s Prepared Foods Divis...

NLRB Publishes Final Rule on Determining Joint-Employer Status

October 27, 2023 | Publications

On October 27, 2023, the National Labor Relations Board (NLRB or “Board”) published its anticipa...

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Conversions, Reorganizations, Recapitalizations, Exchanges and Stock Splits Involving Qualified Smal...

October 26, 2023 | Tax Law Defined™ Blog

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...

IRS Establishes Withdrawal Procedures for Questionable ERC Claims

October 24, 2023 | Blogs

On October 19, the Internal Revenue Service (IRS) announced the process for concerned employers to w...

Frost Brown Todd Arrives in California with Expanded Capabilities, Experienced Teams, and Industry-S...

October 20, 2023 | Publications

California, meet Frost Brown Todd. The storied, full-service law firm officially touched down in the...

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Top 5 Wage & Hour Issues for U.S. Manufacturers

October 19, 2023 | Publications

Wage and hour claims continue to be one the most expensive employment law risks for most employers. ...

New California Bill Bars Local Agencies from Rejecting Urban Housing Projects by Refusing to Certify...

October 16, 2023 | Publications

On October 7, 2023, Governor Gavin Newsom signed AB 1633, the Housing Accountability Act: disapprova...

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Application Portal for the Low-Income Communities Energy Investment Bonus Program Opens Oct. 19

October 12, 2023 | Blogs

Applications for the low-income communities bonus credit program (the “Bonus Program”) under Int...

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CFPB Advisory Opinion: Impeding Consumer Requests for Bank Account Information Comes at a Cost

October 12, 2023 | Blogs

The Consumer Financial Protection Bureau (CFPB or “Bureau”) announced its plans to raise the sta...

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Introducing the QSBS Guidebook for Family Offices and Private Equity Firms

October 12, 2023 | Blogs

The combination of the 21% corporate income tax rate and the possibility of qualifying for Section 1...

California to Require Companies ‘Doing Business in California’ to Report Climate Impacts

October 11, 2023 | Publications

On September 12, California’s Senate passed Senate Bill 253, the Climate Corporate Data Accountabi...

Faith Ranch and Farms Fund, Inc. v. PNC Bank: Ohio’s Seventh District Uses Faith to Divine the Mea...

October 11, 2023 | Publications

On April 16, 2021, we wrote about O’Bradovich et al. v. Hess Ohio Developments, LLC. There, O...

Election Fraud: Fact or Fiction

October 10, 2023 | Publications

A lot has been said in the last few years about election fraud, stolen elections and voting irregula...

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October 2023 Immigration Update

October 10, 2023 | Publications

Labor Shortage? Many U.S. Employers Could Benefit from the H-2B Visa Program The H-2B visa program...

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Border Crossings: Toward Mutual Recognition and Enforcement of U.S. and Chinese Civil Court Judgment...

October 3, 2023 | Publications

Despite frequent frictions in recent trade relations, the growing scale of the economic relationship...

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Making your Dreams Come True: How to Reduce AI Risks and Liabilities

October 2, 2023 | Blogs

Artificial Intelligence (AI) is one of those high-risk, high-reward opportunities that is irresistib...

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MoCRA Registration and Product Listing Enforcement Coming Before Year’s End: Start Preparing Now

September 29, 2023 | Publications

The Modernization of Cosmetics Regulation Act’s (MoCRA) December 29, 2023 enforcement deadline f...

Flood After The Rain Is Flowing Down The Drain On The Road

FinCEN Announces Proposed Solution to Disclosure Dilemma in the Corporate Transparency Act

September 29, 2023 | Corporate Transparency Act

The Corporate Transparency Act (CTA) may be the most consequential federal law in recent memory. To ...

Preliminary Approval of PFAS Settlements for Dupont and 3M Triggers Important Deadlines for Public W...

September 29, 2023 | Publications

Public water systems (PWSs) across the U.S. are evaluating formal notices sent from a federal court ...

Portfolio Company Reporting Under the Corporate Transparency Act

September 28, 2023 | Blogs

This was originally published in Reuters Legal News (September 28, 2023). In Private Equity, a Port...

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Kentucky Tax Talk: Taking Up the Dormant Commerce Clause

September 20, 2023 | Blogs

This article was originally published in Law360 Expert Analysis. The commerce clause of the U.S. Con...

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Tax Amnesty in Kentucky Jeopardized by State’s ‘Punt’ on Funding

September 18, 2023 | Blogs

This article was originally published in Bloomberg Law Daily Tax Report. Many taxpayers, tax pract...

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IRS Presses Pause on Processing New ERC Claims

September 15, 2023 | Blogs

On September 14, the IRS announced that it would stop processing new claims for the Employee Reten...

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Businessman analyzing data and growth chart, investment, financial and banking, Medical business report on global network.

The Changing Landscape of Personal Health Data – Washington State’s My Health My Data Act

September 15, 2023 | Blogs

Businesses that collect or process health data from individuals are subject to new and burdensome re...

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SB 423: Streamlining Affordable Housing in California’s Coastal Zone

September 14, 2023 | Blogs

Update: California Gavin Newsome signed Senate Bill 423 into law. Click here to read the update. S...

SEC Issues Long-Awaited Private Fund Adviser Rules

September 11, 2023 | Publications

On August 23, 2023, the Securities and Exchange Commission (SEC) issued Release Number IA-6383, fina...

FBT Secures Reversal of $18.2 million Jury Verdict as Kentucky Supreme Court Strengthens Product Lia...

September 7, 2023 | Experience

The Kentucky Supreme Court’s recent decision in Primal Vantage Company, Inc. v. Kevin O’Bryan, e...

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NLRB Gives Historic Boost to Union Organizing

September 1, 2023 | Publications

The NLRB will force more employers to bargain with unions based upon signed union cards rather than ...

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Department of Labor Proposes Raising FLSA Salary Exempt Level to $55,068

August 30, 2023 | Publications

The U.S. Department of Labor (DOL) announced a highly anticipated proposed rule on August 30 amendin...

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Tennessee Challenges Direct Shippers – Another Rock in the Pond

August 30, 2023 | Publications

On July 14, 2023, the State of Tennessee filed a complaint against six out-of-state businesses alleg...

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Insights Into the Changing Landscape of Cyber Insurance

August 29, 2023 | Publications

*This article was originally published by Marine Log. Pick your industry and you will quickly conc...

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Navigating the Blockchain Landscape: Recent IRS Guidance on Convertible Virtual Currency and the Tre...

August 29, 2023 | Blogs

This article explores recent developments in the U.S. federal taxation of virtual currencies by the ...

States of Disrepair – Recent Developments in the ‘Right to Repair’ Movement

August 28, 2023 | Publications

This article was originally published on Manufacturing.net. For manufacturers, the growing tractio...

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Fifth Circuit Eliminates the ‘Ultimate-Employment-Decisions’ Test for Title VII Discrimination C...

August 28, 2023 | Publications

For decades, federal courts in Texas, Louisiana, and Mississippi have restricted liability for emplo...

Douglas Equipment, Inc. v. EQT Production Company: Bundle Your Sticks Carefully!

August 21, 2023 | Publications

If you convey property that is currently subject to a producing oil and gas lease but except and res...

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Texas Implements a State Low-Income Housing Tax Credit

August 18, 2023 | Blogs

The state of Texas recently joined the ranks of nearly 30 other states in establishing its own state...

ESOPs Encouraged but Do It Right! SECURE 2.0 ESOP Provisions and Expanded IRS Focus

August 17, 2023 | Publications

The SECURE 2.0 Act of 2022 (SECURE 2.0), which was passed as 2022 wound down, expands on the Setting...