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As the year draws to a close, now is an ideal time to review your annual gifting strategy and take advantage of opportunities to reduce your taxable estate before Dec. 31. Below, we outline the key limits and considerations to keep in mind as you plan your year-end gifts. For 2026, each individual can give […]
For three years, the California Invasion of Privacy Act has been the engine driving website-tracking litigation. If your company’s website runs Google Analytics, a Meta or TikTok pixel, a session-replay tool, or a live chat widget, you might have received a lawsuit or demand letter alleging these ordinary web tools amount to illegal “wiretapping” or […]
Who Should Read This? Anyone who deferred capital gain by investing in a Qualified Opportunity Fund (“QOF”) under the original Opportunity Zone program (“QOZ 1.0”) and would like to explore whether additional deferral may be available under the new Opportunity Zone regime. The IRS recently issued Notice 2026-40, providing transition guidance under the One Big […]
If you operate a business website, there is a good chance it runs Google Analytics, Meta or TikTok pixels, a live chat widget, or some combination of tools your web developer installed years ago and nobody has looked at since. Over the past three years, that ordinary setup has become the basis for thousands of […]
Michael Gold, Chair of the Cybersecurity and Privacy Group, recently authored an article for Reuters Legal News, “A New Day Has Dawned – Responding to AI-Native Security Incidents.” In the article, Gold discusses today’s changing cybersecurity landscape as organizations no longer face only the familiar threat of unauthorized access to databases and file systems. A […]
The One Big Beautiful Bill Act (“OBBBA”), enacted in 2025, transformed Opportunity Zones (“OZ”) from a closing window into a permanent planning “QOZ 2.0” tool. Understanding the post-OBBBA mechanics is no longer optional for anyone in the entertainment industry with significant assets or income at stake. Talent, athletes, catalog sellers, and production companies are exactly […]
Overview Over the past month, the SEC has launched a series of interconnected rulemaking initiatives that collectively redefine the regulatory architecture for domestic public companies. The package includes a May 5, 2026 proposed semiannual reporting rule (Release No. 33-11414) and two May 19, 2026 registered offering proposals: Enhancement of Emerging Growth Company Accommodations and Simplification […]
Overview On May 19, 2026, the Securities and Exchange Commission issued two companion proposing releases designed to constitute a coordinated capital formation package: (i) Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies (Release No. 33-11419), and (ii) Registered Offering Reform (Release No. 33-11418). Taken together, these proposals represent the […]
California voters may soon be asked to decide on The Billionaire Tax Act, commonly referred to as the “Billionaire Tax.” Now that the measure achieved the signatures required to qualify for the ballot on November 3, 2026, the measure could have a meaningful impact on certain high net‑worth California residents. Below is a practical overview […]
On May 5, 2026, the Securities and Exchange Commission (the “SEC”) issued a 279-page proposed rule that would allow eligible domestic reporting companies to replace quarterly Form 10-Q filings with a single semiannual report on new Form 10-S (Release No. 33-11414; the “Proposing Release”). If adopted, the proposed Form 10-S election would allow domestic issuers […]
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