Articles

On December 29, 2022, President Biden signed the Consolidated Appropriations Act, 2023 into law, which included the SECURE 2.0 Act of 2022 (“SECURE 2.0”). SECURE 2.0, which contains over 90 provisions and builds upon the Setting Every Community Up fo...

2022 was a foundational year for the Environmental Protection Agency’s (EPA) planned actions to regulate per- and poly-fluoroalkyl substances (PFAS) under its PFAS Strategic Roadmap (Roadmap). Since issuing its Roadmap in October 2021, EPA has set ou...

Employers who offer special rate loans to employees—either directly or through a third-party lender—may need to consider the effect that the rising Applicable Federal Rate (AFR) will have on such loans. Loans with rates lower than AFR may create phan...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. Like clockwork, Americans greet each new year with soon-forgotten resolutions and unfounded predictions for the upcoming year. In keeping with that fine tradition,...

As anticipated, the Ninth Circuit has waded back into the choppy waters of student online and off-campus speech following the U.S. Supreme Court’s June 2021 ruling in Mahanoy Area School District v. B.L and found that a school was justified in discip...

Pennsylvania and Washington became the first two states to offer official guidance on how their existing tax regimes apply to nonfungible token (NFT) transactions. Their approaches offer two blueprints for other states to follow. Even though states a...