Joint ventures in the defense sector are the hot topic these days driven by surging military budgets, raising demand for technology transfer to allies and the mirage of easy money available to U.S. defense companies through the EU Security Action for Europe (SAFE) program seemingly accessible through joint ventures.

On July 20, 2026, President Donald Trump signed three proclamations imposing additional 50% tariffs on designated Canadian goods under Section 338 of the Tariff Act of 1930 (19 U.S.C. § 1338)—a statute that no president has previously used to impose duties. The tariffs take effect August 19, 2026, and apply regardless of USMCA origin, and target Canadian motor vehicles, alcohol, and dairy.

The Sixth Circuit recently issued an opinion concerning Title VII’s anti-retaliation protections: an employee who engaged in protected conduct but also violations of workplace policy cannot use the protected activity to excuse her unrelated workplace misconduct.

On the final decision day of the October 2025 term, the Supreme Court held that state laws prohibiting transgender girls and women from participating on girls’ and women’s athletic teams do not violate Title IX or the Equal Protection Clause of the Fourteenth Amendment.

In a pair of end-of-term decisions, the Supreme Court addressed two distinct questions in federal election law. In National Republican Senatorial Committee v. Federal Election Commission, the Court held that federal limits on coordinated spending between political parties and their candidates were unconstitutional in violation of the First Amendment.  In Watson v. Republican National Committee, the Court concluded that federal election-day statutes do not require absentee ballots to be received by election day, leaving state laws allowing receipt after election day intact. 

On June 17, 2026, the Michigan Court of Appeals issued a published decision holding that deed restrictions imposed as a condition of qualifying for tax exempt bond financing must be taken into consideration in establishing the value of property for Michigan property tax purposes.

As Michigan public schools prepare their 2026-2027 budgets, schools should be aware of the short-term borrowing options available to cover their projected operating cash-flow shortfalls. Our comprehensive summary of each of these borrowing options, including a discussion of the sizing requirements, cash-flow projections, tax law considerations and other information, is available for download now.

On May 14, 2026, the U.S. Department of Labor (DOL) announced that it is formally rescinding the Biden administration’s 2024 Final Overtime Rule. The 2024 rule would have significantly increased the minimum annual salary threshold required to classify employees as exempt under the Fair Labor Standards Act (FLSA).

A federal court sends your case to arbitration. But who later decides the fate of the arbitration award – the same federal judge or a new state court? The U.S. Supreme Court has now answered that question: the same federal judge who sent the case to arbitration continues to have jurisdiction to confirm or vacate the resulting arbitration award.

Arbitration is often faster and less costly than litigation, but it can still involve significant time and expense. Two new AAA-ICDR initiatives — the AI Arbitrator and Resolution Simulator — are testing whether AI-assisted tools can make certain arbitration matters more efficient and help parties assess potential outcomes before filing a demand.

On April 22, 2026, the U.S. Department of Labor (DOL) issued a proposed rule that would establish a uniform standard for determining joint employer status under the Fair Labor Standards Act (FLSA), the Family and Medical Leave Act (FMLA), and the Migrant and Seasonal Agricultural Worker Protection Act (MSPA). The DOL’s proposal aims to bring greater uniformity, consistency, and transparency with respect to its enforcement actions under these statutes.

Over the last three decades, 40 states have legalized the sale and use of medical marijuana in one form or another. Last week, the federal government followed suit, and the policy change could have significant repercussions on employers.

When a company uses the same arbitration clause across multiple contracts, can one adverse ruling invalidate the clause for everyone? In O’Dell v. Aya Healthcare Services, Inc., the U.S. Court of Appeals for the Ninth Circuit said no, holding that other contracting parties cannot rely on an arbitrator’s unenforceability ruling to challenge their own arbitration agreements.

The U.S. Department of Labor has released several pieces of guidance related to ERISA fiduciary status and standards of conduct relating to investment selection and related advice in retirement plans.  In each case, the guidance harkens back to familiar historical principles.

On April 14, 2026, the White House transmitted two nominations to the United States Senate that, if confirmed, would bring the National Labor Relations Board to four sitting Members and cement a Republican majority through the balance of the decade. 

Two federal courts just reached different conclusions on whether sharing Meta Pixel data tied to video-viewing activity can violate the Video Privacy Protection Act (VPPA). The result: VPPA exposure for video content may now depend heavily on where a lawsuit is filed.

Your company has just filed a lawsuit in Michigan state court. Can the court dismiss your suit on the grounds that you should have brought it in the jurisdiction specified in the forum-selection clause of a contract you never signed? The answer may be “yes,” according to the Michigan Court of Appeals’ recent decision.

A recent decision by the U.S. Court of Appeals for the Sixth Circuit (which covers Michigan, Ohio, Tennessee and Kentucky) signals an increased willingness to scrutinize outdated actuarial assumptions used by defined benefit pension plans.

The U.S. Court of Appeals for the Fifth Circuit issued a sweeping decision that significantly constrains how the Federal Trade Commission may pursue deceptive advertising claims. The court vacated a broad cease‑and‑desist order builds directly on the Supreme Court’s 2024 ruling in SEC v. Jarkesy and has the potential to reshape the FTC’s enforcement playbook.

The National Collegiate Athletic Association (“NCAA”) has filed a federal trademark lawsuit against DraftKings, Inc. alleging unauthorized use of the NCAA’s iconic basketball tournament trademarks, including MARCH MADNESS®, FINAL FOUR®, ELITE EIGHT®, and SWEET SIXTEEN®, in connection with online sports betting and gambling services.

Federal courts’ strong presumption in favor of arbitration under the Federal Arbitration Act has long enabled employers to bind most prospective claims by their employees to mandatory arbitration. A legislative caveat to this approach was enacted in 2021 in the form of the Ending Forced Arbitration of Sexual Assault and Sexual Harassment Act (EFAA). A question arises as to whether the EFAA allows an employee to choose judicial litigation over arbitration for the entire case when the case involves multiple claims, only one of which is based on sexual harassment. The Sixth Circuit Court of Appeals answered that question in the affirmative.

A recent Ontario decision confirms that U.S. companies can be sued in Canada for infringement of Canadian intellectual property, even when servers, employees, and corporate headquarters are located outside the country. If a company’s services or products impact Canadian intellectual property or Canadian users, then Canadian courts may assert jurisdiction. The decision shows that Canadian courts are increasingly ready to hold foreign companies accountable for activity that impacts Canadian rights and interests.

On February 27, 2026, newly appointed National Labor Relations Board (NLRB) General Counsel Crystal S. Carey issued Memorandum GC 26-03, providing updated case handling guidance to regional offices nationwide. The memorandum is an early and consequential signal of how the new General Counsel intends to prioritize case processing to address the significant case back log created by the instructions of the prior General Counsel and recent government shutdowns. Employers and HR professionals should take note: the enforcement posture the NLRB has materially changed, and the practical implications are significant.

Arbitration clauses sometimes state that the parties waive their right to appeal. But a recent decision from the United States Court of Appeals for the Second Circuit underscores the importance of specifying exactly which appeal rights are waived.

The recent conviction of a construction company’s senior officer demonstrates that liability under the Occupational Health and Safety Act (“OHSA”) is not limited to corporations. Supervisors have a personal duty to “take every precaution reasonable in the circumstances,” and failures in oversight—even omissions rather than active misconduct—can result in significant penalties.

Within a 24-hour period on February 20, 2026, the U.S. Supreme Court struck down the “IEEPA tariffs” as unlawful, the president issued a proclamation imposing new global tariffs of 10% (which he later said would be increased to 15%), and the administration stated it was initiating several new Section 301 investigations, signaling additional tariffs in the near future.

A bankruptcy debtor in Michigan may choose whether to use the exemptions provided under either federal or state law to “exempt” out a certain amount of property from the bankruptcy estate and use it for a fresh start. Every three years on April 1, the dollar amounts in the federal Bankruptcy Code are adjusted to account for inflation. The federal dollar amounts last were increased on April 1, 2025, and are not slated for another increase until April 2028.

A putative class action has been filed in the Eastern District of Michigan alleging that commonplace website tracking and session replay tools violate both federal and Michigan wiretap and eavesdropping laws.

Michigan Governor Gretchen Whitmer signed House Bill 4141 and Senate Bill 495 into law, creating a statewide ban on student cellphone use in public schools during K–12 classroom instructional time beginning in the 2026–27 school year. While the law requires districts to ban use during class, it preserves local discretion outside instructional periods: districts may allow use of devices between classes or at lunch or adopt stricter full-day restrictions.

USCIS has announced that the initial registration period for the FY 2027 H-1B CAP lottery will run from 12:00 PM EST on March 4, 2026, through 12:00 PM EST on March 19, 2026. During this window, employers and authorized representatives must electronically register each beneficiary using a USCIS online organizational account and submit the required $215 registration fee per registrant.

MIOSHA published its annual list of its top 10 most frequently cited occupational safety and health standards in the past year.  Employers should be aware of the most frequently cited standards and review their own safety policies and enforcement practices to avoid these common violations and the costly penalties that come with them.

Supreme Court decisions regarding bankruptcy cases usually affect only bankruptcy litigation, but the recent decision in Coney Island Auto Parts Unlimited, Inc. vs. Burton alters the landscape for all federal litigation. 

The U.S. District Court for the District of Columbia issued a preliminary injunction, finding the U.S. Department of Education likely acted unlawfully when it discontinued funding for certain TRIO Student Support Services programs. The court concluded that the Department’s actions were likely to be held to be arbitrary and capricious due to vague decision letters and an apparent failure to follow required procedures. The court created a pathway for affected institutions to obtain protection under the injunction, however, through the Council’s motion to modify its scope. Any such materials must be filed by February 1, 2026, and supported by declarations from institutions seeking to be included.

Title IX requires schools receiving federal financial assistance to “provide equal athletic opportunity for members of both sexes.” But can Title IX plaintiffs force a university to create Division I varsity teams based largely on interest surveys? On January 20, 2026, the U.S. Court of Appeals for the Sixth Circuit’s answer was no.

The U.S. Department of State (DOS) has announced that, effective January 21, 2026, it has paused the issuance of immigrant visas for nationals of 75 countries as part of a broad policy shift aimed at reassessing public‑charge‑related admissibility standards.

U.S. Citizenship and Immigration Services (USCIS) has revised the maximum validity periods for employment authorization documents (EADs) in several categories. This change is effective immediately and applies to EADs issued on or after December 5, 2025.

The U.S. Department of Homeland Security (DHS) published a final rule establishing a weighted, wage‑level–based selection process for H‑1B cap registrations. This change will apply to the FY 2027 H‑1B cap registration period, which is likely to begin in March 2026. The rule is intended to prioritize higher‑skilled and higher‑paid foreign workers, giving those workers with higher-offered wages a better chance of selection.

Unlike virtually all other types of plans, 457(b) plans maintained by non-governmental tax-exempt entities—such as many charities, hospitals, insurers, and private universities—did not receive the benefit of an extended amendment deadline for compliance with SECURE 2.0. By the end of the 2025 plan year, all 457(b) plans sponsored by non-governmental tax-exempt entities must be amended to comply with regulations.

As algorithmic pricing becomes increasingly prevalent, states are stepping in to address transparency and fairness concerns that federal legislation has yet to comprehensively tackle. Lawmakers argue that clear disclosure and limits on algorithmic practices are essential to protect consumers from opaque pricing methods that may leverage their personal data or result from anti-competitive collaboration among businesses. The growing patchwork of state-level initiatives signals a broader trend toward local oversight of algorithmic decision-making in commerce, but the landscape is rapidly changing as lawmakers attempt to catch up to rapidly changing technology. As they are often at the forefront of these issues, recent legislative and regulatory developments in California and New York are leading the way on regulating the growing technology.

This guide is designed to help your municipal team determine what financing options are available once the decision has been made to borrow money for a city or village financing.

On November 13, 2025, the IRS published its annual cost of living adjustments for various retirement plan limits. These adjustments are consistent with the rate of increases in prior years, reflecting moderate inflation adjustments rather than sharp jumps.

Secretary Pete Hegseth announced details of sweeping reforms aimed at promoting competition, reducing bureaucracy, and accelerating the delivery of capabilities to warfighters at a speech at the National War College on November 7, 2025. The event gathered high level representatives from Congress, the Department of War, and of the traditional defense sector, including Lockheed Martin, Boeing, Northrop Grumman, General Dynamics, RTX, alongside startups like Anduril, Anthropic, Amazon Web Services, Meta, Microsoft, Oracle, Palantir, and Shield AI. The reforms implemented President Trump’s April 9, 2025, Executive Order 14268 titled “Reforming Foreign Defense Sales to Improve Speed and Accountability.”

In today’s social media landscape, “dupe culture” is booming. Influencers and retailers frequently promote affordable alternatives to premium brands, using hashtags like #[company]dupe to attract attention. While this trend drives engagement, it also creates legal and brand-protection challenges for companies such as Lululemon.

On November 1, 2025, the White House issued a Fact Sheet announcing a one-year suspension of the “Affiliates Rule” effective November 10, 2025. The Bureau of Industry and Security (“BIS”) will implement the one-year suspension as part of a broader set of bi-lateral concessions reached during the recent U.S.-China trade negotiations occurring prior to the 2025 APEC Summit in Gyeongju, South Korea. Correspondingly, China announced a suspension of its current, and proposed, export control restrictions on rare earth elements and other critical minerals.

Can a public school discipline students for using pronouns that reflect a classmate’s sex assigned at birth, rather than their gender identity? According to the Sixth Circuit’s en banc decision issued November 6, 2025, the answer is no—not without violating the First Amendment.

On October 6, 2025, the U.S. Supreme Court declined to review the Federal Circuit’s decision in Crocs, Inc. v. Double Diamond Distrib., Ltd., et al., leaving a circuit split regarding Lanham Act false advertising claims firmly in place. The Second, Sixth, and Ninth Circuits have held that the Lanham Act’s false advertising cause of action does not extend to statements concerning the intangible features of a product, like whether it is patented or proprietary. But the Fourth and Federal Circuits have held the opposite. Without guidance from the Supreme Court, companies face potential liability for advertising claims that will depend on the forum of the lawsuit.

Tax-exempt organizations are facing more scrutiny than ever. Federal and state regulators have signaled an intent to more aggressively investigate nonprofits, and compliance missteps that once drew a warning can now trigger audits, penalties—or even revocation of tax-exempt status.

Effective October 30, 2025, the Department of Homeland Security will publish an interim final rule that eliminates the automatic 540-day extension for employment authorization renewals filed after this date. The automatic extension will be reduced from 540 days to 0 days for all eligible categories. Consequently, individuals with renewal applications filed on or after October 30, 2025, will not be given an automatic extension of their work authorization if the EAD renewal application is still pending on the date the initial EAD expires.  

On October 17, 2025, the USPTO proposed new rules that would dramatically alter IPR strategy. The most impactful change to the status quo is a proposal to bar the PTAB from instituting an IPR if a parallel district court case is likely to reach a validity decision first. This “race to judgment” provision elevates procedural timing from a simple scheduling matter to a dispositive strategic factor.  

USCIS has issued new guidance clarifying how the $100,000 fee under the September 21, 2025, Presidential Proclamation applies to H-1B petitions.

In patent infringement litigation, ownership isn’t just about who invented the technology. It’s about who holds the legal right to enforce it. That right depends on the language used in assignment agreements, license agreements, and settlement agreements. Poorly drafted or incomplete assignment clauses can result in a company or individual lacking standing to sue, even if they believe they own the patent

On September 29, 2025, the U.S. Department of Commerce’s Bureau of Industry and Security (“BIS”) issued a pivotal interim final rule under the U.S. Export Administration Regulations (“EAR”) significantly broadening the scope of end-user-based export controls (the “Affiliates Rule”). Effective immediately, the Affiliates Rule extends end-user-based licensing requirements to foreign entities that are, directly or indirectly, owned 50 percent or more, individually or in aggregate, by entities on the Affiliate Lists.

Can a political slogan be too vulgar for school, even if it never actually uses a bad word? That was the question before the U.S. Court of Appeals for the Sixth Circuit in B.A. v. Tri County Area Schools, a case testing how far the First Amendment protects student political expression.

On October 20, 2025, the U.S. Patent and Trademark Office (USPTO) will launch a new Artificial Intelligence Search Automated Pilot (ASAP!) Program to test the use of artificial intelligence (AI) tools in conducting pre-examination prior art searches for certain utility patent applications.

As of the date of this writing, Congress has not passed the appropriate spending bills to keep the federal government open beyond September 30, 2025. Unless these bills are passed, some government agencies will shut down on October 1, 2025.

In a sweeping 84-page complaint, the Federal Trade Commission (FTC)—joined by seven state attorneys general—has filed suit against Live Nation Entertainment and Ticketmaster, alleging a years-long scheme of deceptive ticketing practices that cost consumers billions. The FTC is seeking civil penalties and monetary relief, alleging violations of the FTC Act and the Better Online Ticket Sales Act. The case is pending in the U.S. District Court for the Central District of California.

A recent decision from the United States Court of Appeals for the Sixth Circuit confirms public employers can consider certain employee speech on social media in making personnel decisions.

A recent decision from the Canadian Federal Court of Appeal (FCA) underscores the importance of implementing multi-layered patent docketing systems to prevent the loss of rights due to unpaid maintenance fees. This issue is especially critical for multinational companies or organizations managing global IP portfolios, where varying rules and requirements increase the risk of miscommunication that could lead to the unintended expiration of valuable IP rights.

On September 19, 2025, President Trump signed an Executive Order restricting the entry of anyone seeking to enter or reenter the U.S. in H-1B status without payment of a new $100,000 fee. This proclamation takes effect at 12:01 am on Sunday, September 21, 2025, will expire after one year, and may be extended. All H-1B workers who are currently abroad are advised to return to the U.S. as soon as possible before the effective date.

Ferrara Candy Company, the powerhouse behind NERDS®, is cracking down on what it calls a “copycat candy” in a newly filed federal lawsuit that’s making waves in the confectionery world. Filed in the Central District of California, the suit targets American Continental Limited, American Fizz (UK) Limited, LD Distribution Services, and several individuals for allegedly hijacking Ferrara’s legacy DWEEBS brand to sell candy that looks suspiciously like NERDS.

The Federal Circuit’s recent decision in Global Health Solutions LLC v. Selner is its first review of a rare patent dispute resolution process under the America Invents Act (AIA). The decision serves as a warning that proving misappropriation of an invention is costly, evidence-heavy, and far from guaranteed. For inventors and companies working with partners, customers, and other third parties, Selner underscores the need for airtight documentation and filing patent applications before discussions with third parties.

Michigan may be joining a growing number of states in tightening regulations around automatic renewal provisions in consumer contracts. On August 27, 2025, the Michigan House introduced HB 4826, a bill aimed at strengthening consumer protection by requiring clear disclosure of automatic renewal provisions in consumer contracts. If enacted the law would apply to any contract for the sale or lease of a service or good to a consumer that includes an automatic renewal provision, meaning the consumer contract is renewed for a period of more than one month unless notice is given.

Beginning in October 2025, the European Patent Office (EPO) will accept patent drawings in color or grayscale when filed electronically. By allowing more detailed and visually accurate representations, this change enhances clarity in technical disclosures and could streamline the examination process. This change could also serve as a model for other jurisdictions such as the United States, Canada, and the World Intellectual Property Organization (WIPO).

Recent U.S. trade secret verdicts have demonstrated the extraordinary financial exposure companies face under the Defend Trade Secrets Act. Courts have awarded hundreds of millions in damages for misappropriation of proprietary information. These awards often include exemplary damages for willful misconduct and attorney’s fees, making the stakes even higher.

On August 7, 2025, President Trump signed an Executive Order titled “Democratizing Access to Alternative Assets for 401(k) Investors.”  This Executive Order has the potential to significantly change how retirement savings assets in employer-sponsored defined contribution plans, such as 401(k) plans, can be invested. 

Through a bipartisan bill titled the AI Accountability and Personal Data Protection Act (the “Bill”), introduced on July 21, 2025, U.S. Senators Josh Hawley (R-Mo.) and Richard Blumenthal (D-Conn.) proposed legislation that would effectively render the fair use defense—the primary defense relied upon by AI companies—meaningless. This legislation would create a new federal cause of action—empowering individuals to sue companies that train AI models using personal data or copyrighted works without clear, affirmative consent. This Bill remains with the Senate Judiciary Committee, and there is currently no indication if it will be considered, nor what form it might ultimately take.

On July 31, 2025, in Tamika Rayford v American House Roseville, LLC d/b/a American House East I and American House, the Michigan Supreme Court held that boilerplate employment agreements that shorten the limitations period to bring civil rights claims must be examined for reasonableness. Although the provisions in these agreements may be permitted when found to be reasonable, they are subject to traditional contract defenses. Additionally, employment agreements that are determined to be adhesion contracts—contracts where one party has significantly more bargaining power than the other, may be procedurally and substantively unconscionable.

Two recent federal court decisions highlight how timing can make or break a survey in trademark litigation. While some courts allow rebuttal reports to introduce new survey evidence, others may strike it as untimely if it wasn’t clearly responsive. These cases underscore the risks of holding surveys for rebuttal and reinforce the need for early strategic planning when survey evidence is involved.

The One Big Beautiful Bill Act brings significant enhancements to Opportunity Zones, Low-Income Housing Tax Credits, New Market Tax Credits, and Section 1202 stock benefits—expanding tax incentives and making key programs permanent or more accessible.

In a decision with implications for election oversight and administration, the Michigan Supreme Court has ruled that political parties have standing to bring challenges in jurisdictions that fail to appoint an equal number of poll workers from the two major political parties. The case clarifies who can enforce partisan poll worker parity in elections and signals potential heightened scrutiny of how local officials staff polling places.

Michigan Governor Gretchen Whitmer signed into law several bills intended to protect voting rights and improve election procedures across the state. In November 2022, Michigan voters overwhelmingly approved Proposal 2022-2 (“Prop 2”), which enshrined certain voting rights in Michigan’s Constitution. Since the addition of Prop 2 to the state constitution, Michigan’s legislature has continued to enact even more sweeping changes in election administration.

As generative AI technology advances, the legal battles over the use of copyrighted materials for training these models are heating up. In the first wave of lawsuits the courts have diverged in their approach to fair use as a defense to claims of copyright infringement. Other legal theories of protection—including the right of publicity and unfair competition under state and federal law—remain largely untested.

The One Big Beautiful Bill Act (“OBBB”), which was signed by President Donald Trump on July 4, 2025, revokes or curtails the majority of energy credits and significantly curtails other credits.  Though certain credits, including those related to “Clean Coal” and Nuclear Energy, are retained, credits related to solar, wind, and other common forms of clean energy were eliminated. 

As of June 19, 2025, the Ontario’s Employment Standards Act, 2000 (ESA) was amended to include a new protected leave: Long-Term Illness Leave. This new Long-Term Illness Leave creates essentially an indefinite leave of absence for qualifying employees and will dramatically impact how employers navigate dealing with employees who are out of the workplace due to illness.

In a dramatic turn of events, the United States Court of Appeals for the Eighth Circuit has vacated the Federal Trade Commission’s Click-to-Cancel Rule, which was set to take effect on July 14, 2025. While businesses can breathe a sigh of relief as the rule’s stringent consent and disclosure requirements have been overturned, companies offering subscription-based or auto-renewing products and services should remain vigilant. The Restore Online Shoppers’ Confidence Act (“ROSCA”) and various state auto-renewal laws still impose significant obligations that overlap with the now-vacated rule.

The sweeping tax package known as the One Big Beautiful Bill (OBBB) brings notable changes for tax-exempt organizations, including new limits on charitable deductions and a broader reach for the excise tax on executive compensation. While some feared provisions didn’t survive the final version, others—like the return of the charitable deduction for non-itemizers—are now permanent law.

The One Big Beautiful Bill (OBBB) includes some provisions relevant to private schools and donors who support K-12 education. Most notably, the excise tax on investment income at private universities will now follow a tiered structure, with rates as high as 8% depending on a school's per-student endowment. Schools with significant investment assets may need to reevaluate how those assets are held and managed.

The One Big Beautiful Bill (OBBB) introduces updates for employers offering benefit plans, with changes that affect health savings account (HSA) eligibility, dependent care assistance limits, telehealth services, and more. Notably, the bill expands HSA access to those enrolled in bronze and catastrophic plans and permanently allows pre-deductible telehealth coverage under high-deductible health plans.

The One Big Beautiful Bill (OBBB), which passed on July 3 and is expected to be signed by President Donald Trump by July 4, modifies a number of international tax rules introduced in the Tax Cuts and Jobs Act and creates a new rule to punish counties deemed to be imposing “unfair taxes” on U.S. taxpayers.

The One Big Beautiful Bill (OBBB) cements many individual tax provisions from the 2017 Tax Cuts and Jobs Act (TCJA) including permanent lower income tax rates and a doubled standard deduction. It also introduces new and expanded deductions—such as a $6,000 senior deduction and a temporary deduction for U.S.-assembled auto loans—while increasing the SALT cap (for now) and enhancing the child tax credit.

The One Big Beautiful Bill creates and/or modifies a number of tax rules that impact taxation of business income, including the permanent extension of the 20% pass-through deduction under Section 199A and the return of full expensing for domestic R&D costs and bonus depreciation. The bill also expands eligibility for manufacturers using U.S.-based production facilities. Other key updates include new limits on interest deductions, stricter rules for corporate charitable contributions, and temporary deductions for tip income and overtime pay. Employers and business owners should review these provisions closely to understand the planning opportunities and compliance obligations ahead.

The OBBB increases the amount individuals may transfer for federal estate, gift, and generation-skipping transfer tax purposes. Effective as of January 1, 2026, the federal estate and gift tax exclusion and the generation-skipping transfer (GST) tax exemption will increase to $15,000,000 per person.

The Made in the USA label carries significant marketing weight, especially in today’s political landscape, but it also comes with legal risks. Federal regulators and class action attorneys are scrutinizing origin claims, leading major brands to face substantial penalties.

Can a public school require students to engage with materials that conflict with their parents’ religious beliefs without offering an opt-out? In Mahmoud v. Taylor, the U.S. Supreme Court enjoined the Montgomery County public school system from using certain classroom materials without giving parents notice and an opportunity to have their children excused on religious free exercise grounds. While the decision specifically involved LGBTQ+ related material, the rationale of the decision would apply to virtually any curricular material which a parent perceives to be contrary to their fundamental religious beliefs. 

Apple has escaped a $300 million patent infringement verdict after a three-judge panel of the United States Court of Appeals for the Federal Circuit vacated both the infringement and damages judgment because of faulty jury instructions and an improper verdict form underscoring how a seemingly small procedural error can upend a half-billion-dollar outcome.

Under current Federal Trade Commission (FTC) policy, an advertising claim requires substantiation if it makes an objective assertion about a product or service. But a new lawsuit filed by a former defendant in an FTC suit over substantiation seeks to change that. Xlear sued the FTC last week, accusing the agency of overstepping its authority to regulate false and deceptive advertising by requiring advertisers to “substantiate” claims about their products. The complaint seeks a declaration that companies do not violate FTC rules by making statements that are allegedly unsubstantiated.

The Federal Trade Commission’s (“FTC”) Negative Option Rule, dubbed the “Click-to-Cancel” Rule (the “Rule”), stands to substantially change the way online businesses must interact with customers. Its fate is now in the hands of the Eighth Circuit Court of Appeals, which recently heard oral argument on a case challenging the Rule. Presently, the Rule is scheduled to go into full effect on July 14, 2025 and would impact “almost all negative option programs.”

In a unanimous ruling in A.J.T. v. Osseo Area Schools, the Supreme Court held that students with disabilities suing under the ADA or Section 504 are no longer required to prove “bad faith” by their schools—a higher standard than other civil rights plaintiffs face.

On June 4, 2025, President Donald Trump signed an Executive Order restricting the entry of certain foreign nationals to the United States, with the purported goal of protecting the United States from foreign terrorists, as well as other national security and public threats. The travel restrictions took effect on June 9, 2025, at 12:01 a.m. In line with the proclamation, the Department of State has issued similar guidance suspending the issuance of all nonimmigrant and immigrant visas to nationals certain countries.

On June 6, 2025, a U.S. District Judge in the Northern District of California approved the long-anticipated and landmark $2.576 billion settlement in House v. NCAA, transforming the landscape of college sports and marking s a complete shift in the business of college athletics. Schools must consider a host of legal issues that will surround their implementation of the Settlement and any revenue sharing arrangements moving forward.

Title VII of the Civil Rights Act of 1964 prohibits employers from discriminating against any individual based on race, color, religion, sex, or national origin. But does that protection apply equally to white, male, or heterosexual employees? Or should they have to clear a higher bar to prove discrimination?  On June 5, 2025, the United States Supreme Court answered with a unanimous “no” in its decision in Ames v. Ohio Department of Youth Services. Ames eliminates the “background circumstances” rule, which mandated that majority-group plaintiffs in Title VII discrimination cases provide additional evidence suggesting that the employer was the “unusual” type that discriminates against the majority.

As Michigan public schools prepare their 2025-2026 budgets, they should be aware of the short-term borrowing options available to cover their projected operating cash-flow shortfalls.  

On May 1, 2025, the IRS released Rev Proc 2025-19 which updated for 2026 the limits applicable to certain health and welfare plans.

On April 24, 2025, the U.S. District Courts for the District of New Hampshire and the District of Maryland issued separate orders blocking enforcement of all, or large portions of, the Dear Colleague Letter (“DCL”) issued by the Department of Education (“DOE”) on February 14, 2025. The DCL related to the viability of various “DEI” programs in the wake of last year’s Supreme Court decision in Students for Fair Admissions v. Harvard.  

On April 17, 2025, the U.S. Supreme Court issued a unanimous opinion in Cunningham v Cornell University, addressing the pleading standard applicable to prohibited transaction claims under the Employee Retirement Income Security Act. This is a procedural ruling steeped in technical principles of statutory construction and interpretation of civil litigation rules. The hurdle for participants to survive a motion to dismiss in a suit against plan fiduciaries just got easier, so it is more important than ever for plan sponsors to manage litigation risk by making themselves unattractive targets.

U.S. patent claims have a preamble, and, in most cases, the preamble is not limiting. Jepson-style patent claims, however, do typically have a limiting preamble. In Jepson-style claims, the preamble can be used to describe the “conventional or known” elements or steps, followed by a transition phrase such as “wherein the improvement comprises” and then an identification of the elements that “the applicant considers as the new or improved portion.” In other words, the preamble can first recite the prior art and then claim an improvement over the prior art.

In a historic move, President Trump has issued the first-ever Executive Order aimed at modernizing the U.S. foreign military sales system—streamlining approvals, expediting deals, and strengthening strategic alliances.

On March 21, 2025, FinCEN of the U.S. Department of Treasury issued a new interim final rule significantly limiting the scope of reporting required under the Corporate Transparency Act. Domestic reporting companies are exempt from reporting beneficial ownership information. Instead, reporting companies are limited to those entities previously defined as foreign reporting companies.

The U.S. Department of Justice’s Final Rule restricting transfers of bulk sensitive personal data and U.S. government-related data has taken effect, implementing former President Biden’s Executive Order 14117 - Preventing Access to Americans’ Bulk Sensitive Personal Data and United States Government-Related Data by Countries of Concern. The Final Rule aims to protect U.S. national security by restricting certain data transactions with covered persons or countries of concern, which currently include Russia, Iran, North Korea, Cuba, Venezuela, and China (including Hong Kong and Macau). U.S. businesses must work now to ensure compliance and avoid significant penalties for violations.

Sometimes an expected result is still newsworthy. On March 27, 2025, in Kircher v Boyne USA, Inc., the Michigan Supreme Court held that there is no independent cause of action for breach of the implied covenant of good faith and fair dealing inherent in contracts.