On December 23, 2024, the Fifth Circuit Court of Appeals granted the government’s emergency motion for a stay, effectively blocking a nationwide injunction issued by a district court against the Corporate Transparency Act (CTA) and its corresponding Reporting Rule....

With the end of the year quickly approaching, now is good time to ensure you make your annual exclusion gifts for the year to reduce your taxable estate.  For 2024, an individual can give $18,000 (and a married couple $36,000) to as many beneficiaries as they wish without using a portion of their

Split or “asymmetric” arbitration clauses, commonly referred to as “unilateral option clauses” (“UOCs”), provide one party (or a group of parties, but not all the parties) with the exclusive option to elect between arbitration or litigation to resolve their disputes.

On December 23, 2024, the U.S.