Overview The freeze partnership technique (the "technique") has been used for decades to transfer wealth to the next generation while reducing estate, gift, generation-skipping and income taxes. Despite being explicitly authorized under Internal Revenue Code...
For companies facing litigation, the difference between a well-managed case and a costly, sprawling dispute often comes down to one thing: treating litigation as a business process, not just a legal problem. That means clear strategy, disciplined cost management, and...
On March 27, 2026, President Trump designated Board Member James R. Murphy as Chairman of the National Labor Relations Board. Chairman Murphy was nominated by President Trump to be a Member of the NLRB and was sworn in on January 7, 2026, for a term expiring on...
This week, Treasury released IRS Revenue Procedure 2026-14 directing States on the process to designate Opportunity Zones in the OZ 2.0 process. The window for designation opens on July 1, 2026, and runs through September 30, 2026 with opportunities for extension....
With the standard April 5th National Institutes of Health (NIH) SBIR/STTR deadline officially in the rearview mirror, many early stage tech startups across the country, including university and academic medical center (AMC) startup teams, are breathing a collective...
If the fractured landscape of data privacy law taught businesses anything over the last few years, it is that a patchwork of state-by-state regulation is nobody’s friend. Companies have spent years untangling overlapping (and sometimes conflicting) obligations under...
The Supreme Court’s recent decision in Cox Communications, Inc. v. Sony Music Entertainment makes it more difficult for copyright and brand owners to hold internet service providers (ISPs) accountable when their networks are used for large‑scale infringement. This...
Recent legislative developments, including the One Big Beautiful Bill Act (OBBBA) and the resulting expansion of the federal lifetime gift and estate tax exemption, have created a significant planning window for high‑net‑worth individuals to deploy exemption, either...
The U.S. Court of Appeals for the Sixth Circuit recently reaffirmed the standards governing when an employee’s release of claims is considered “knowing and voluntary.” The decision, Nakisha West v. Dow Chemical Company, provides useful guidance for employers relying...
A recent decision from the U.S. Court of Appeals for the Sixth Circuit may cut short the National Labor Relations Board’s (NLRB) recent approach to union recognition and bargaining orders following representation elections. In Brown-Forman Corp. v. NLRB, decided March...