What businesses need to know about the new law, remaining risks, and its January 1, 2027 effective date. California has finally addressed one of the stranger developments in modern privacy litigation: the effort to treat ordinary website technology as the digital equivalent of a telephone pen register. Well, sort of. On September 30, 2026, Governor …
OZ 2.0 Proposed Regulations: What QOFs and Investors Need to Know
On September 11, 2026, the Internal Revenue Service (IRS) issued proposed Treasury Regulations to amend certain existing regulations and add new regulations pertaining to opportunity zones. The proposed regulations provide for (i) information returns and required reporting to certain investors, (ii) clarification on self-certification and decertification rules for qualified opportunity funds (“QOF”), and (iii) clarification …
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The Hidden Licensing Hurdle in Private Equity Alcohol Transactions
Private equity investment in alcohol-related businesses often raises a question that receives far less attention than financing, valuation, or deal structure: who, exactly, will the regulators consider to be an owner? The answer can have significant implications for diligence, transaction structuring, and ultimately the ability of the business to obtain or maintain its alcohol licenses. …
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Facing an ADA Title III Lawsuit? A Practical Guide to Defense Strategies
Introduction In 2025, more than 8,600 Americans with Disabilities Act Title III lawsuits were filed in, or removed to, federal court against private businesses—more than three times the 2013 total. For businesses facing a Title III lawsuit, the immediate question is how best to respond. For defense counsel, the immediate question is how to respond …
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Nashville Catering Alcohol Rules: Beer and Liquor
Catering liquor and beer license holders operating in Nashville face two separate sets of rules worth double-checking before an event: Metro Nashville’s distance restrictions on beer catering permits, and Tennessee state limits on how catering liquor licenses may be used. This alert covers both. Beer Distance Requirements for Catered Events Metropolitan Code of Laws § …
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Estate and Tax Planning for Cross-Border Couples: TFSAs and the IRS
What happens to your estate if you are Canadian and your spouse is a U.S. citizen? What should each of you know before one spouse dies? Many cross-border couples have not considered how assets on both sides of the border will be treated when one of them dies or what the surviving spouse needs to …
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Preventing Unexpected Tax Liability in Cross-Border Dispute Payments
As global economies become increasingly interconnected via the internet, U.S. companies continue to enter into more international arrangements. As a result, U.S. companies are plunged into a complex maze of overlapping legal jurisdictions and heightened compliance requirements, increasing the risk of cross-border disputes. When a cross-border dispute is resolved by court order or by settlement …
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Good People Doing Bad Things: When a Fraud Case Is About More Than the Fraudsters
Many years ago, I represented investors who had poured millions of dollars into a venture to acquire, refurbish, and market specialized aircraft. Before we filed suit, the evidence strongly suggested that the two brokers who were marketing the aircraft: had diverted company funds for their own benefit; Concealed critical information from the investors; and Engaged …
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Collateral Exposure of Non-Signatory Affiliates in Commercial Contracts
Well-drafted commercial agreements identify the “Parties” clearly, define “Affiliates” separately, and specify any rights or obligations of party-affiliates in performance or enforcement provisions that apply only to them. Too often, however, commercial agreements use collective language—such as “ABC Company and its affiliates” or “ABC Company, collectively with its subsidiaries and other affiliates”—within the definition of …
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When Privacy Matters Most: Planning for High-Profile Clients
Overview An increasing number of our clients, particularly professional athletes, public figures, and other high-profile, high-net-worth individuals, are expressing heightened concerns regarding privacy, asset protection, and exposure in public records. As public scrutiny and data accessibility continue to expand, these concerns are both legitimate and growing. Our practice is uniquely positioned to address these issues …
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