News

Building Adaptive Trusts: Ensuring Tax Efficiency in an Evolving Tax Landscape

By EsqSocial Corporation 03/04/25

The lifetime estate tax exemption amount is as high as ever. The estate tax exemption amount rose from $1,000,000 in 2002 to $5,000,000 in 2011. Then, Congress doubled the amount of the estate tax exemption in 2018.

Annex of Autos and Auto Parts Subject to 25% Tariffs Under Section 232 Is Released

By EsqSocial Corporation 03/04/25

On April 2, 2025, President Trump published the Annex of automobiles and automobile parts subject to tariffs pursuant to Section 232 of the Trade Expansion Act of 1962.

The Supreme Court Update - April 2, 2025

By EsqSocial Corporation 03/04/25

The Supreme Court of the United States issued two decisions today: FDA v. Wages and White Lion Investments, L.L.C., No. 23-1038: This case concerns the validity of the FDA’s denial of electronic cigarette manufacturers’ applications to market their products....

Fourth firm reaches pro bono deal with Trump to avoid potential order punishing its government clients

By EsqSocial Corporation 03/04/25

The Third Time’s A Charm: Colorado Adds Nuclear Energy as a Clean Energy Resource

By EsqSocial Corporation 03/04/25

After considering similar legislation in two prior sessions, the Colorado General Assembly passed, and Gov.

Recent Developments on Discretionary Denials of Post-Grant Proceedings

By EsqSocial Corporation 03/04/25

On March 26, 2025, the acting USPTO director, Coke Morgan Stewart, published a Memorandum addressed to all judges for the Patent Trial and Appeals Board (PTAB), in which Acting Director Stewart detailed an interim bifurcated process for discretionary denials as a temporary measure to facilitate P

U.S. Entities and U.S. Persons Are No Longer Required to Make CTA Filings under CTA Interim Final Rule

By EsqSocial Corporation 03/04/25

Consistent with our expectations as reported in our last Legal Update dated March 4, 2025, on March 26, 2025, the United States Department of the Treasury Financial Crimes Enforcement Network (“FinCEN”) published an interim final rule in its regulations implementing the Corporate Transparency Act

Further Shifts in Patent Office Guidance for Discretionary Denials Signal Uphill Battles for Patent Challengers

By EsqSocial Corporation 03/04/25

On the heels of the rescission of the Fintiv guidance memorandum, the U.S. Patent and Trademark Office has again reshaped the PTAB’s approach to discretionary denials.

The Federal Circuit Opines on a Motivation to Combine

By EsqSocial Corporation 03/04/25

The Federal Circuit’s holding in United Servs. Auto. Ass’n v. PNC Bank N.A., No. 2023-2171, 2025 WL 339662 (Fed. Cir. Jan. 30, 2025) reversed a Patent Trial and Appeal Board (“PTAB”) decision finding no motivation to combine.

Q2 2025 Update on State Efforts to Regulate Healthcare Consolidation

By EsqSocial Corporation 03/04/25

New state healthcare transaction reporting and corporate practice of medicine (CPOM) laws faced significant headwinds in 2024 with increased opposition by state legislators and advocacy participation by industry stakeholders.

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