Practical perspectives for contemporary legal challenges.
According to the National Taxpayer Advocate’s Annual Report to Congress, more than 155 million people filed their individual federal income tax returns electronically last year. That leaves more than 11 million people who filed their tax returns on paper. If you file via paper or make your tax payments via check, this tax blog is …
Continue reading “Don’t Blame USPS for Missing Your Filing or Payment Deadline!”
The Southern District of Texas Bankruptcy Court recently underscored the importance of carefully implementing Chapter 15 eligibility. In its Geden and Siu-Fung decisions, the court reasserted its independent duty to scrutinize foreign recognition requests, providing constructive guidance on the steps foreign representatives should take to strengthen their Chapter 15 filings. The rulings offer practical lessons for ensuring …
In Part 1, we explored what warranties are, how warranty claims work, and the relevant legal framework under the Uniform Commercial Code. Now that we understand the mechanics of warranties, we can examine why they are an attractive option for captive insurance programs. Administrative Benefits of a Warranty Program In a fronting program, the insured …
Continue reading “Understanding Warranty Risk: Why Warranties Belong in a Captive – Part 2”
Privilege and Work Product in the Age of AI Depending on which court you ask, your latest prompt to an artificial intelligence (“AI”) chatbot is either a protected private thought or a voluntary disclosure to someone other than your lawyer. In a legal landscape struggling to keep pace with technology, two ‘first-of-their-kind’ rulings—United States v. …
Continue reading “Dear Counsel, Meet Exhibit A: Your Client’s ChatGPT History”
Abstract The uneven evolution of federal and state cannabis laws continues to frustrate cannabis business operations, including, but not limited to, how intellectual property is created, valued, and deployed. While trademark rights remain closely tethered to lawful commercial use in interstate commerce,[1] patent rights operate under a different legal framework—one that has historically permitted protection in …