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Expert Analysis

• Speaking Of Ideas Hard To Swallow: SALT In Review

  

  From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Requiring Leave To File Amicus Briefs Is A Bad Idea

  

  A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

• 4 Ways To Motivate Junior Attorneys To Bring Their Best

  

  As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

• Former Minn. Chief Justice Instructs On Writing Better Briefs

  

  Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

• Stay Interviews Are Key To Retaining Legal Talent

  

  Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews 鈥� informal conversations with employees to identify potential issues before they lead to turnover 鈥� can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

• Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

  

  Nebraska鈥檚 highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining 鈥渄ividends received or deemed to be received,鈥� and therefore limits Nebraska鈥檚 tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

• Strange But True, Here And There: SALT In Review

  

  From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Judicial Independence Is Imperative This Election Year

  

  As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence 鈥� revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

• Spartan Arbitration Tactics Against Well-Funded Opponents

  

  Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

• What Recent Study Shows About AI's Promise For Legal Tasks

  

  Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

• Gonna Fly Now From California: SALT In Review

  

  From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Litigation Inspiration: A Source Of Untapped Fulfillment

  

  As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society 鈥� because fulfillment in one鈥檚 work isn鈥檛 just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

• Think Like A Lawyer: Forget Everything You Know About IRAC

  

  The mode of legal reasoning most students learn in law school, often called 鈥淚ssue, Rule, Application, Conclusion,鈥� or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation 鈥� but the fix is pretty simple, says Luke Andrews at Poole Huffman.