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Finders Keepers? Tariff Refunds After Learning Resources and the New M&A Imperative

The Supreme Court's invalidation of IEEPA tariffs may trigger refunds exceeding $170 billion, but standard tax provisions in acquisition agreements may not clearly govern who is entitled to these recoveries, creating a...more

U.S. Packaging EPR: What Producers Need to Know Now

Confirm producer status in every EPR state where you sell, complete state-by-state registration with the designated producer responsibility organization, and calendar near-term milestones to avoid sales prohibitions tied to...more

The Q1 Corporate Tune-Up: A Governance Checklist for Businesses

Q1 is the ideal time to reconcile records and approvals so the year starts clean. Small, routine governance steps prevent costly delays in audits, financings, and other business transactions, and make disclosures easier...more

SEC Proposes to Modernize "Small Entity" Definitions for Funds and Advisers

What you need to do: Identify whether your fund family is at or below ~$10 billion in aggregate net assets and whether your advisory business is under $1 billion regulatory assets under management (“RAUM”); confirm Form N-CEN...more

CTA Update: What It Is, the Latest Ruling, and What Businesses Should Do Now

For most domestic businesses, there is nothing to file or update right now while the Financial Crimes Enforcement Network (“FinCEN”) finalizes its rulemaking and courts resolve remaining cases. The Corporate Transparency...more

Disney–OpenAI’s Sora Deal: What it Signals for IP, Licensing, and Responsible AI

Soon, Sora will be able to generate short, user-prompted videos using a defined set of over 200 Disney characters, including costumes, props, vehicles, and environments. Likewise, ChatGPT will be able to generate still images...more

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