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Expert Analysis

• Frames Of Deference: SALT In Review

  

  From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• 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.

• Local Taxes And Repercussions: SALT In Review

  

  From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Financial Incentives May Alleviate Affordable Housing Crisis

  

  There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

• Why Attorneys Should Consider Community Leadership Roles

  

  Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

• Firms Must Offer A Trifecta Of Services In Post-Chevron World

  

  After the U.S. Supreme Court鈥檚 Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

• 5 Tips To Succeed In A Master Of Laws Program And Beyond

  

  As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

• Portland's Gross Receipts Tax Oversteps City's Authority

  

  Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

• How Law Firms Can Avoid 'Collaboration Drag'

  

  Law firm decision making can be stifled by 鈥渃ollaboration drag鈥� 鈥� characterized by too many pointless meetings, too much peer feedback and too little dissent 鈥� but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

• Assessing The Practicality Of Harris' Affordable Housing Plan

  

  Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

• Litigation Funding Disclosure Key To Open, Impartial Process

  

  Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

• What NFL Draft Picks Have In Common With Lateral Law Hires

  

  Nearly half of law firm lateral hires leave within a few years 鈥� a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round 鈥� in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.