Practical perspectives for contemporary legal challenges.
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 liquidity event in the future. Clients who live in high-tax states (e.g., states with a …
Continue reading “A Smart Way to Plan for High State Income Taxes: The Nevada ING Trust”
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 resolution through the plan process. Key takeaways While Chapter 11 does not require insolvency, it …
Continue reading “Colorado Bankruptcy Court Pushes Back on Chapter 11 Filings by Solvent Debtors”
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 Act to correspond with changes in gross national product. The thresholds for 2026 will increase …
Continue reading “2026 FTC Updates to HSR and Clayton Act Threshold”
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 part of the S&P 500. In recent years, larger cannabis companies expanded their brands to reach …
Continue reading “What Does the Revised Definition of Hemp Mean for Trademarks?”
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 remember that the Financial Crimes Enforcement Network, an arm of the U.S. Department of the Treasury (“FinCEN”), …