Expert Analysis

• Sales And Use Tax Strategies For Renewables After OBBBA

  

  With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

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  Writing Musicals Makes Me A Better Lawyer

  

  My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

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  Adapting To Private Practice: From Va. AUSA To Mid-Law

  

  Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

• 7 Document Review Concepts New Attorneys Need To Know

  

  For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

• FTC Actions Highlight New Noncompete Enforcement Strategy

  

  Several recent noncompete-related actions from the Federal Trade Commission — including its recent dismissal of cases appealing the vacatur of a Biden-era noncompete ban — reflect the commission's shift toward case-by-case enforcement, while confirming that the agency intends to remain active in policing such agreements, say attorneys at Debevoise.

• How Trump's Space Order May Ease Industry's Growth

  

  President Donald Trump's recent executive order aimed at removing environmental hurdles for spaceport authorization and streamlining the space industry's regulatory framework may open opportunities not only for established launch providers, but also smaller companies and spaceport authorities, say attorneys at Morgan Lewis.

• Liability Lessons From Luxury Cruise Thwarted By Sanctions

  

  An ongoing legal dispute over a canceled luxury cruise to the North Pole reminds attorneys that liability can surface even before a ship leaves the dock — and that U.S. sanctions law increasingly lurks in the background of global travel contracts, says Peter Walsh at The Cruise Injury Law Firm.

• Agentic AI Puts A New Twist On Attorney Ethics Obligations

  

  As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

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  Being A Professional Wrestler Makes Me A Better Lawyer

  

  Pursuing my childhood dream of being a professional wrestler has taught me important legal career lessons about communication, adaptability, oral advocacy and professionalism, says Christopher Freiberg at Midwest Disability.

• How GILTI Reform Affects M&A Golden Parachute Planning

  

  Deal teams should evaluate the effect of a recent seemingly technical change to U.S. international tax law on the golden parachute analysis that often plays a critical part of many corporate transactions to avoid underestimating its impact on an acquirer's worldwide taxable income following a triggering transaction, say attorneys at MoFo.

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  Law School's Missed Lessons: Adapting To The Age Of AI

  

  Though law school may not have specifically taught us how to use generative artificial intelligence to help with our daily legal tasks, it did provide us the mental building blocks necessary for adapting to this new technology — and the judgment to discern what shouldn’t be automated, says Pamela Dorian at Cozen O'Connor.

• Ch. 11 Ruling Voiding $2M Litigation Funding Sends A Warning

  

  A recent Texas bankruptcy court decision that a postconfirmation litigation trust has no obligations to repay a completely drawn down $2 million litigation funding agreement serves as a warning for estate administrators and funders to properly disclose the intended financing, say attorneys at Kleinberg Kaplan.

• Demystifying The Civil Procedure Rules Amendment Process

  

  Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

• How The 5th, DC Circuits Agreed On FCC Forfeiture Orders

  

  The Fifth and D.C. Circuits split this year on the Federal Communications Commission's process for adjudicating enforcement actions, but both implicitly recognized the problem with penalizing a party based on a forfeiture order that has not yet been challenged in any way in court, says Jared Marx at HWG.

• With Obligor Ruling, Ohio Justices Calm Lending Waters

  

  A recent decision by the Ohio Supreme Court, affirming a fundamental principle that lenders have no duty to disclose material risks to obligors, provides clarity for commercial lending practices in Ohio and beyond, and offers a reminder of the risks presented by guarantee arrangements, says Carrie Brosius at Vorys.