As many employers continue to develop their post-COVID return-to-office policies, questions remain about when remote work may be required as a reasonable accommodation under federal disability law. On February 11, 2026, the U.S. Equal Employment Opportunity Commission...
Articles
Three Legal Risks Businesses Often Overlook
Business owners spend significant time focused on growth, operations, and customer relationships. In the process, certain legal risks can quietly develop in the background. These issues are often not immediately visible, but when they surface, they can create...
Charitable Planning for Debt-Financed Real Estate: Leveraging NECTs and C Corporation Structures Beyond the 10-Year Exception
Why charities reject debt-financed real estate gifts At first glance, leaving real estate to charity seems straightforward. In practice, highly appreciated property encumbered by mortgage debt is frequently declined. Public charities and private foundations are...
After the Supreme Court’s IEEPA Decision: What Importers Should Be Thinking About
On February 20, the U.S. Supreme Court issued its decision addressing the President’s authority under the International Emergency Economic Powers Act (IEEPA) to impose broad tariffs. In holding that IEEPA does not authorize the sweeping tariff measures at issue, the...
AI in the Financial System: How to Stay on the Right Side of SEC Scrutiny in 2026
AI, robo‑advice, and advanced analytics now sit inside the core of how many firms make money, manage risk, and communicate with investors, so regulators expect the same level of discipline and truthfulness around AI that they expect for any other key business process....
Navigating KYC and AML Compliance After FinCEN’s Beneficial Ownership Updates
Know Your Customer (KYC) and Anti-Money Laundering (AML) requirements form the foundation of the United States’ framework for preventing money laundering, terrorist financing and other forms of financial crime. For banks, fintech companies, broker-dealers, and other...
Designating Ohio’s Next Opportunity Zones: Lessons from the Opportunity Zones 1.0
Why the 2026 Redesignation Matters Since their enactment in 2017, Opportunity Zones have served as a significant development tool in Ohio, directing private capital into economically distressed communities through federal tax incentives. The One Big Beautiful Bill Act...
TaylorMade vs. Callaway: When Marketing Crosses the Boundary
On January 15, 2026, TaylorMade Golf Company filed a federal lawsuit in the U.S. District Court for the Southern District of California against Topgolf Callaway Brands Corporation. The claims center on false advertising, unfair competition and trade libel, alleging...
Disguised Sales of Partnership Interests: A Case Study on Structured Redemptions
I. Introduction The Internal Revenue Code (the “Code”) and accompanying regulations provide no explicit guidance directly addressing disguised sales of partnership interests. While the IRS issued proposed regulations under Treas. Reg. § 1.707-7 in 2004...
EEOC Enforcement Action Against Nike Signals Increased Scrutiny of DEI Programs
On Thursday, February 4, 2026, the Equal Employment Opportunity Commission (EEOC) filed a subpoena enforcement action against Nike in the U.S. District Court for the Eastern District of Missouri seeking to compel the footwear and apparel giant to produce information...