In a previous article, we outlined the IRS’ proposed regulations implementing Section 603 of the SECURE 2.0 Act, which requires certain high earners to make catch-up contributions on a Roth basis beginning in 2026…
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/ Labor & Employment Law, Taxation
On July 21, 2025, the Ohio House of Representatives convened a special session and successfully voted to override one of Governor Mike DeWine's line-item vetoes to the state operating budget. This action specifically targeted a…
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/ Administrative Law, Taxation
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the Act), Public Law 119-21. While the Act contains several tax and law changes, this article focuses on the employee benefits provisions within…
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/ Labor & Employment Law, Taxation
Terminating an employee can be one of the most consequential decisions an employer can make. The best way to mitigate risk? Honesty…
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/ Labor & Employment Law
In February 2023, we shared an update on the rapidly evolving landscape of student-athlete NIL rights following the emergence of new state-level NIL laws and the Supreme Court’s decision in NCAA v. Alston.
Since then, the…
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/ Art, Entertainment, & Sports Law, Education Law, Immigration Law
On July 4, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law and as a result enacted numerous significant tax law changes. While this short article will not address each aspect of the OBBBA, it will…
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/ Business Organizations, Taxation, Wills, Trusts, & Estate Planning
In early July 2025, Vietnam and the United States reached a provisional understanding to reduce impending U.S. tariffs on Vietnamese exports. Under the framework announced on July 2, the United States would lower its proposed 46…
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/ International Law & Trade
One topic that frequently arises is whether a qualified governmental plan, under Internal Revenue Code (Code) Section 401(a), may allow an employee the election on whether to contribute at different pretax employee contribution…
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/ Labor & Employment Law, Taxation
On June 27, 2025, the United States Supreme Court issued a ruling in the case of Trump v. CASA, Inc. that limited the power of federal district courts to issue universal injunctions…
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/ Administrative Law, Immigration Law, Labor & Employment Law
At the beginning of the second Trump administration, the President and Attorney General Pam Bondi indicated they would use the levers of government to end DEI (diversity, equity, and inclusion) policies and programs. The…
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/ Civil Rights, Education Law, Labor & Employment Law
Complex projects and public-private partnerships (P3s) are easy to define but hard to execute as they involve collaborations between public entities and private sector firms to finance, build, maintain and operate infrastructure…
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/ Construction Law, Transportation, Government Contracting
In the final days of May, decisions in two significant court actions — V.O.S. Selections Inc. v. U.S. and Learning Resources Inc. v. Donald Trump — affected the tariff and trade landscape.
If the courts' rulings are not…
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/ International Law & Trade
Following years of explosive growth and regulatory change, the cannabis industry is at a turning point. Initial enthusiasm has fallen to harsh realities, and many cannabis businesses must address mounting financial pressure,…
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/ Bankruptcy, Business Organizations, Mergers & Acquisitions
As the nation prepares to celebrate the Fourth of July with parades, fireworks, and barbeques, many employers may find themselves faced with a challenging issue—how to manage employee conduct that occurs off the clock,…
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/ Constitutional Law, Labor & Employment Law
In today’s rapidly evolving regulatory and legal environment, drinking water providers are facing new and urgent challenges related to a class of emerging contaminants—PFAS, also known as “forever chemicals.” This webinar…
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/ Energy & Utilities, Environmental Law, Toxic Torts
