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Expert Analysis

• Small Biz Caught In Corporate Transparency Act Crossfire

  

  Despite compliance being put on hold due to a nationwide preliminary injunction, small businesses have been caught in the middle of the legal battle over the Corporate Transparency Act 鈥� and confusion over the law's requirements could result in major penalties, say attorneys at Snell & Wilmer.

• No, Litigation Funders Are Not 'Fleeing' The District Of Del.

  

  A recent study claimed that litigation funders have 鈥渇led鈥� Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

• Hydrogen Regs Will Provide More Certainty 鈥� If They Survive

  

  Newly finalized regulations implementing the Section 45V clean hydrogen tax credit allow producers more flexibility, and should therefore help put the industry on more solid footing 鈥� but the incoming Trump administration and Republican Congress will have multiple options for overturning or altering the regulations, say attorneys at Steptoe.

• 5 E-Discovery Predictions For 2025 And Beyond

  

  In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

• What's Ahead As Transparency Act Comes To A Crossroads

  

  Synthesizing the contrasting federal district and appellate court rulings on the Corporate Transparency Act鈥檚 validity reveals several main areas of debate that will likely remain at issue as challenges to the law continue winding through the courts, say attorneys at Farella Braun.

• Final Hydrogen Tax Credit Regs Add Flexibility For Producers

  

  The recently released final regulations implementing the Inflation Reduction Act's clean hydrogen production tax credit offer taxpayers greater flexibility, reducing risk and creating more certainty for investments in the industry, thus diminishing 鈥� but not eliminating 鈥� the risk of legal challenges to the regulations, say attorneys at Steptoe.

• 5 Evolving Concerns For Family Offices In 2025

  

  Complex regulatory changes and emerging operational risks will force family offices to stay on their toes in 2025, with timely action particularly necessary to address several tax and reporting developments that may affect their investments and business operations, say attorneys at Morgan Lewis.

• 7 Ways 2nd Trump Administration May Affect Partner Hiring

  

  President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

• E-Discovery Quarterly: Rulings On Custodian Selection

  

  Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

• A Look At PCAOB's Record-Breaking Enforcement In 2024

  

  The Public Company Accounting Oversight Board in 2024 brought more enforcement actions against auditors and imposed increasingly higher monetary penalties, showing that it was not afraid to exercise its power to fine and reprimand firms, a trend that will likely continue in 2025, say attorneys at Briglia Hundley.

• Exploring Venue Strategy For Trump-Era Regulatory Litigation

  

  Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

• An Associate's Guide To Career Development In 2025

  

  As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

• Fixing Up Cars Makes Me A Better Lawyer

  

  From problem-solving to patience and adaptability to organization, the skills developed working under the hood of a car directly translate to being a more effective lawyer, says Christopher Mdeway at Kaufman Dolowich.