As a trust and estates and tax attorney, I am frequently asked by clients (and colleagues) if there are options to reduce the income tax burden they expect to pay on portfolio income or when they expect to experience a
While Chapter 11 does not require debtor insolvency, it does require good faith (applicable to the petition and the plan), which for solvent debtors seeking to reject and modify lease-counterparty rights, includes establishing some level of financial distress susceptible to
On January 16, 2026, the Federal Trade Commission (“FTC”) published to the Federal Register the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (“HSR Act”) merger-reporting thresholds for 2026. Each year, the FTC is required to adjust the thresholds under the HSR
Trademarks are generally recognized as an essential and major component of each company’s economic value.[1] In fact, a well-recognized report indicates that company trademarks and other intellectual property assets represent 90% of the market value of businesses included as
The Corporate Transparency Act (the “CTA” or the “Act”) has dropped off of most people’s radar, perhaps prematurely. Although December 2025 was not the CTA roller coaster that December 2024 was,[1] it still provided some year-end entertainment.
You may
On September 19, 2025, the Trump Administration created, via Executive Order, new immigrant options for investors to acquire permanent residence via the Trump Gold Card program, which is overseen by the U.S. Department of Commerce (DOC). The Secretary of
The H-1B nonimmigrant category[1] has been a target of extreme scrutiny under the current administration. H-1B sponsoring employers face a variety of new considerations affecting their petition beneficiaries such as: potential eligibility for selection in the annual H-1B lottery
This article provides an updated summary of the implications of the expanded Travel Ban announced by the administration on December 16.
BASIS – PROCLAMATION 10949 of JUNE 4, 2025 – Restricting the Entry of Foreign Nationals To Protect the United
The cliché of the starving artist is in fact a lived reality for many, but not in a romanticized way. Many Canadian artists have incomes at or below the poverty line.[1] Visual artists (except at the highest levels) are
Effective December 15, 2025, the U.S. Department of State (DOS) will require all H-1B professional workers and H-4 dependents to make their social-media profiles publicly viewable so consular officers can conduct an “online presence review.” This screening requirement, previously applied
