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Expert Analysis

• Less Power To The People: SALT In Review

  

  Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Unpacking The Circuit Split Over A Federal Atty Fee Rule

  

  Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

• 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

  

  With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

• After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

  

  The Eastern District of Virginia鈥檚 precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

• Recruitment Trends In Emerging Law Firm Frontiers

  

  BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

• Money, Money, Money: Limiting White Collar Wealth Evidence

  

  As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

• How Associates Can Build A Professional Image

  

  As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

• Firms Must Rethink How They Train New Lawyers In AI Age

  

  As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they鈥檒l need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

• Think Like A Lawyer: Always Be Closing

  

  When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence 鈥� and in fact, rehashing it all may test jurors鈥� patience 鈥� so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

• Credit Cards And Trading Cards: SALT In Review

  

  From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Calif. Budget Will Likely Have Unexpected Tax Consequences

  

  A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California鈥檚 next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

• Litigation Inspiration: Attys Can Be Heroic Like Olympians

  

  Although litigation won鈥檛 earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint 鈥� seeking both their clients鈥� interests and those of the court 鈥� instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

• Lean Into The 'Great Restoration' To Retain Legal Talent

  

  As the 鈥済reat resignation,鈥� in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a 鈥済reat restoration,鈥� adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.