Features
The Expansion of Expensing Depreciable Property Under the OBBBA
The so-called One Big Beautiful Bill Act made a number of significant changes to the tax law. Among these was the expansion of rules governing the upfront expensing of certain depreciable property. While the changes are largely favorable to taxpayers, there are several potential traps for the unwary.
Features
Commercial Real Estate Loan Workouts and Right-Sizing
Part One of a Two-Part ArticleToday’s commercial real estate market is in distress and has been, across a variety of asset classes, for several years. The reasons are well known. The options for the loan in distress are somewhat well known. They are becoming less mysterious day by day. These more traditional options will be described in the first installment of this article below.
Features
Insights Learned from High-Stakes Commercial Insurance Recovery Matters
Commercial insurance policyholders require nuanced approaches to protect their assets both before and after suffering a loss due to catastrophic weather. With loss severity and increased frequency of catastrophic events being a stark reality, businesses must take a closer look at all the ways they can safeguard their rights.
Features
NYC Landlords Can’t Serve Commercial Tenants Using ‘More Relaxed Service Methods,’ Court Rules
A New York City court ruled that landlords don’t have a process under the Real Property Actions and Proceedings Law to serve certain commercial tenants with the 14-day rent demands needed to begin repossessing a property.
Features
Despite Slowing In Q3, 2025 Is On Track to Be One of the ‘Strongest Years Ever’ for Law Firm Leasing
Law firm leasing activity slowed in the third quarter of 2025, but boosted by continuing activity in non-major markets, year-to-date leasing in the sector was up 12% when compared with the same period in 2024, a signal that 2025 may come in as “one of the strongest years ever,” a new Cushman & Wakefield report finds.
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- The DOJ's New Parameters for Evaluating Corporate Compliance ProgramsThe parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.Read More ›
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- Use of Deferred Prosecution Agreements In White Collar InvestigationsThis article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.Read More ›
- Supreme Court Asked to Assess Per Se Rule Tension in Criminal AntitrustIn recent years, practitioners have observed a tension between criminal enforcement of the broadly written terms of the Sherman Antitrust Act of 1890 and the modern Supreme Court's notions of statutory interpretation and due process in the criminal law context. A certiorari petition filed in late August in Sanchez et al. v. United States, asks the Supreme Court to address this tension, as embodied in the judge-made per se rule.Read More ›
- The DOJ's Corporate Enforcement Policy: One Year LaterThe DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.Read More ›
