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)…
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/ 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…
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/ 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…
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/ 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…
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/ 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…
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/ 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…
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/ Administrative Law, Criminal Law, Finance & Banking
Imagine this: A national retail chain signs a 25-year ground lease to build a flagship store on a prime urban parcel. The tenant will spend millions constructing the building, installing fixtures, and customizing the space, but…
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/ Commercial Law & Contracts, Finance & Banking, Real Estate - Commercial
Your supply chain contract is up for renewal—either automatically or because you’ve been given a renewal notice or not received a termination notice. Typically, without much thought, many manufacturers, suppliers and their…
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/ Commercial Law & Contracts, International Law & Trade
As we reported earlier, on September 19, 2025, a Presidential Proclamation introduced a $100,000 government fee for certain new H-1B visa petitions. On Monday, October 20, 2025, U.S. Citizenship and Immigration Services (USCIS)…
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/ Immigration Law
On October 23, 2025, the Kentucky Supreme Court issued a significant decision in Braun v. Bearman Industries, LLC (2024-SC-0277-DG) that will affect out-of-state manufacturers who sell products through distributors to Kentucky…
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/ Civil Procedure, Conflict of Laws, Products Liability
In Williams v. Reed, the U.S. Supreme Court addressed Alabama’s application of its exhaustion-of-administrative-remedies requirement to 42 U.S.C. §1983 actions which challenge allegedly unlawful delays in that administrative…
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/ Administrative Law, Civil Rights, Labor & Employment Law
In Trump v. CASA, Inc., the U.S. Supreme Court addressed whether federal courts have equitable authority to issue universal injunctions under the Judiciary Act of 1789. In a 6-3 decision authored by Justice Barrett, the Supreme…
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/ Civil Procedure, Civil Remedies, Constitutional Law
Frost Brown Todd (FBT), in partnership with the Houston Business Journal, presented a panel on the current state of manufacturing against the backdrop of escalating trade tensions as manufacturers look to diversify production…
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/ Commercial Law & Contracts, International Law & Trade, Transportation
The California Air Resources Board (CARB) has posted a draft Scope 1 and Scope 2 greenhouse gas (GHG) reporting template for Senate Bill (SB) 253 that standardizes first-year disclosures while CARB completes its rulemaking. It…
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/ Business Organizations, Energy & Utilities, Environmental Law
This session explores the evolving role of private equity in the manufacturing sector, offering insights into ownership structures, governance models, and strategic exit planning. We’ll also address key considerations around…
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/ Business Organizations, Finance & Banking
