Stacking refers to combining coverage limits across one or more insurance policies to increase the total amount available for a single covered loss. With automobile insurance, the issue of stacking arises with regard to bodily…
more
/ Insurance, Personal Injury, Transportation
There are over 150 types of penalties in the Internal Revenue Code (IRC). One frequent penalty that the Internal Revenue Service (IRS) asserts is the accuracy penalty under IRC Section 6662…
more
/ Taxation
Over the last several years, prediction markets (venues where traders buy and sell binary contracts tied to real‑world events) have moved from the margins of academia into a federally supervised market structure…
more
/ Conflict of Laws, Finance & Banking, Science, Computers, & Technology
Since their creation in 2017, Opportunity Zones (or OZs) have channeled billions of dollars into over 8,700 designated census tracts nationwide, making the OZ program one of the most ambitious community development initiatives…
more
/ Finance & Banking, Taxation, Zoning, Planning & Land Use
Banks interested in issuing stablecoins or otherwise operating in a manner which may require licensure (as described below) should now consider the requirements to satisfy their obligations under the Guiding and Establishing…
more
/ Administrative Law, Finance & Banking
On December 31, 2025, the New York State Department of Environmental Conservation (NYSDEC) finalized important amendments to the regulations that implement its remedial programs, including the Brownfield Cleanup Program (BCP)…
more
/ Environmental Law, Real Estate - Commercial, Taxation
On January 9, 2026, the U.S. Court of Appeals for the Ninth Circuit heard oral argument in Chamber of Commerce of the United States of America, et al. v. Sanchez, No. 25-5327 (9th Cir.), challenging California’s climate…
more
/ Commercial Law & Contracts, Constitutional Law, Environmental Law, Securities Law
With the passage of Avery’s Law, signed into law on December 18, 2025, Ohio has overhauled its regulatory approach to dangerous and vicious dogs by clarifying definitions, adding new compliance obligations and harsher penalties…
more
/ Civil Procedure, Civil Remedies, Insurance, Personal Injury
Excess carriers face a unique challenge: estimating where a potentially high-value claim will end up before most of the pertinent facts have come to light. This endeavor can feel like predicting the damage a Category 5 hurricane…
more
/ Civil Procedure, Civil Remedies, Insurance, Personal Injury
Section 1202 provides an exclusion from capital gain when a stockholder sells qualified small business stock (QSBS) if all of Section 1202’s eligibility requirements have been satisfied. The One Big Beautiful Bill Act (OBBBA)…
more
/ Business Organizations, Commercial Law & Contracts, Mergers & Acquisitions, Taxation
Winter is upon us! As we prepare for the holidays and the start of a new year, it’s the perfect time to check in on your company’s employment policies and practices. As usual, California lawmakers were busy in 2025, and multiple…
more
/ Commercial Law & Contracts, Labor & Employment Law
There is no silver lining for a victim who suffers a financial fraud attack, but federal tax law may provide a degree of relief. Financial fraud is a serious concern for all businesses and individuals, regardless of…
more
/ Consumer Protection, Finance & Banking, Taxation
The rules of workplace relations are shifting. Frost Brown Todd’s Mekesha Montgomery and Kat Burgett discuss the ongoing changes and uncertainty at the NLRB—from leadership vacancies and stalled confirmations to the growing…
more
/ Labor & Employment Law
Environmental law is entering a new era of complexity, and Frost Brown Todd attorneys Chris Kahn and Thierry Montoya guide manufacturers through the evolving landscape in this “Regulatory Crosscurrents” panel from our…
more
/ Administrative Law, Constitutional Law, Energy & Utilities, Environmental Law
On October 21, 2025, the Senate Committee on Banking, Housing, and Urban Affairs introduced S.B. 3017, titled the Streamlining Transaction Reporting and Ensuring Anti-Money Laundering Improvements for a New Era Act (STREAMLINE…
more
/ Administrative Law, Criminal Law, Finance & Banking
