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Expert Analysis

• Mental Health First Aid: A Brief Primer For Attorneys

  

  Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

• The Trade And Tax Issues Behind US-Canada Digital Tax Clash

  

  The new Canadian digital services tax recently went into effect despite objections from the U.S., a controversy that represents an unusual mix of trade and tax policy, and many companies have been pondering how it will affect their e-commerce businesses, says Damon Pike at BDO.

• Litigation Inspiration: Honoring Your Learned Profession

  

  About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals 鈥� and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

• AI May Limit Key Learning Opportunities For Young Attorneys

  

  The thing that鈥檚 so powerful about artificial intelligence is also what鈥檚 most scary about it 鈥� its ability to detect patterns may curtail young attorneys鈥� chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

• A Look At How De Minimis Import Rules May Soon Change

  

  The planned implementation of executive actions focused on the de minimis rule as it applies to shipments means companies should use this interval to evaluate the potential applicability and impact of Section 301, Section 201 or Section 232 duties on their products, say attorneys at Holland & Knight.

• Ruling On Foreign Dividend Break Offers 2 Tax Court Insights

  

  In Varian v. Commissioner, the U.S. Tax Court allowed a taxpayer's deduction for dividends from foreign subsidiaries, providing clarity on how the U.S. Supreme Court鈥檚 Loper Bright decision may affect challenges to Treasury regulations, and revealing a potential disallowance of foreign tax credits, say attorneys at Davis Polk.

• Why Now Is The Time For Law Firms To Hire Lateral Partners

  

  Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners 鈥� though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

• Considering Possible PR Risks Of Certain Legal Tactics

  

  Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

• It's No Longer Enough For Firms To Be Trusted Advisers

  

  Amid fierce competition for business, the transactional 鈥渢rusted adviser鈥� paradigm from which most firms operate is no longer sufficient 鈥� they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

• Avoid Getting Burned By Agencies' Solar Financing Spotlight

  

  Recently coordinated reports and advisories from the U.S. Department of the Treasury, the Consumer Financial Protection Bureau and the Federal Trade Commission maximize the spotlight on the consumer solar financing market and highlight pitfalls for lenders to avoid in this burgeoning field, says Mercedes Tunstall at Cadwalader.

• Tax Traps In Acquisitions Of Financially Distressed Targets

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  Parties to the acquisition of an insolvent or bankrupt company face myriad tax considerations, including limitations on using the distressed company's tax benefits, cancellation of indebtedness income, tax lien issues and potential tax reorganizations.

• Navigating A Potpourri Of Possible Transparency Act Pitfalls

  

  Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

• How Methods Are Evolving In Textualist Interpretations

  

  Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.