On October 6, 2026, the IRS issued Revenue Procedure 2026-20, providing updated guidance for certain investment and grantor trusts that stake digital assets. The guidance explains when a qualifying trust may participate in staking without jeopardizing its federal income tax
An ERISA plan’s deadline for filing a lawsuit is a powerful defense—but only if your plan can actually use it. Burying it in the plan document, or even spelling it out in the summary plan description (SPD), may not be
The Treasury Department and IRS issued proposed regulations providing guidance on the new Federal Scholarship Tax Credit, effective in 2027. The credit is designed to encourage contributions to scholarship granting organizations (“SGOs”) that provide financial assistance for eligible K-12 students.
On September 9, 2026, EPA and the Army Corps (the agencies) published a supplemental notice of proposed rulemaking (SNPRM) to revise the definition of “waters of the United States” (WOTUS). 91 Fed. Reg. 57284 (Sept. 9, 2026). With this SNPRM,
On September 4, 2026, EPA published a proposed rule to revise the regulatory definition of “discharge of a pollutant” to accurately implement the statutory exclusion of vessels and other floating craft that add pollutants in the contiguous zone or the
In this week’s episode of “Energy Law This Week,” hosts Matt Jones and April L. Rolen-Ogden sit down with attorneys Roina Rivera and Hayley O’Neill from O’Neill and Rivera to discuss the evolving landscape of pipeline law and safety. They
The Maritime Administration (MARAD) has published a notice of proposed rulemaking that would substantially revise the regulations governing the Capital Construction Fund (CCF) Program, found at 46 CFR Part 390. Published in the Federal Register on September 22, 2026, this
The City of New Orleans Department of Finance recently announced that it is offering a Sales Tax Amnesty Program for businesses to pay overdue sales tax. All penalties, negligence fees, and 50% of the interest charged on delinquent balances will
The Second Circuit has affirmed the Tax Court’s rulings against Soroban Capital Partners LP, holding that the firm’s three principals were not “limited partners” for purposes of the self-employment tax exclusion found in I.R.C. § 1402(a)(13), despite formally holding limited
On September 10, in Monahan v. City of New Orleans, No. 2025-CA-0757, the Louisiana Fourth Circuit Court of Appeal affirmed a district court judgment compelling the City of New Orleans to pay an $8,284,084.51 tax refund judgment through
