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The Impact of Washington’s Sales Tax Law Changes for Professional Service Firms Image

The Impact of Washington’s Sales Tax Law Changes for Professional Service Firms

Bonnie Susmano

Washington state expanded the breadth of its sales tax laws, which could catch professional service firms off guard. While traditional legal and accounting services are exempt from sales tax, the ripple effects of this change could still substantially impact professional services firms, albeit in subtle but significant ways.

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Navigating the SARE Runway: A Secured Creditor’s Perspective Image

Navigating the SARE Runway: A Secured Creditor’s Perspective

Allison Arotsky

Many single asset real estate (SARE) bankruptcies will check some or all of the boxes for a bad faith filing. The timing of a SARE filing commonly suggests an intent to delay, as SARE filings are generally a last resort to stay foreclosure. Nevertheless, courts may be reluctant to dispose of these cases as bad faith filings, absent particularly egregious circumstances evidencing patent abuse of the bankruptcy process.

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State Legislatures Take on FARA with New FARA-Style Bills Image

State Legislatures Take on FARA with New FARA-Style Bills

Jason Abel & Adie Olson & Claire Rajan & Elizabeth Goodwin

This year has seen a wave of proposed bills in state legislatures across the United States aimed at regulating foreign-influenced political activity at the state level. While stylized to mirror portions of the Foreign Agents Registration Act (FARA), in reality, many of these laws are broader than FARA and lack the core exemptions that companies may have grown accustomed to relying upon.

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Leading with Confidence In Times of Uncertainty Image

Leading with Confidence In Times of Uncertainty

Heather Nevitt

As I reflect on our Women, Influence & Power in Law (WIPL) conference, one of the most powerful takeaways was the importance of leading with confidence in times of uncertainty.

Features

The Shortcomings of the Copyright Office’s Guidance for AI-Assisted Works Image

The Shortcomings of the Copyright Office’s Guidance for AI-Assisted Works

Dallas Cire

AI-assisted artwork poses a simple question: When can an artist using AI tools copyright their work? Early this year, the Copyright Office addressed this issue and rejected the proposition that only prompting an AI model can create a copyrightable work. But their analysis missed that “randomness” for a computer means something entirely different than we generally think, ultimately underselling the amount of control someone can have over the model’s output.

Features

Charitable Giving Under The OBBBA: Strategic Tax Planning for High-Net-Worth Individuals Image

Charitable Giving Under The OBBBA: Strategic Tax Planning for High-Net-Worth Individuals

Nisha Bhanushali

The One Big Beautiful Bill Act (OBBBA), enacted on July 4, 2025, introduces sweeping reforms to the tax treatment of charitable contributions. For high-net-worth individuals (HNWIs), these changes present both strategic opportunities and new limitations that warrant careful planning to preserve philanthropic impact and optimize tax outcomes.

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Landlord & Tenant Law Image

Landlord & Tenant Law

New York Real Estate Law Reporter Staff

Ejectment Action Requires Six Months’ Notice Even Though Tenancy Was Month-to-MonthLandlord Claims for Lease Violation Not Barred By Prior Holdover Proceeding In Civil CourtFailure to Submit Evidence That Landlord Served Notice Precludes Summary Judgment On Ejectment ClaimLandlord Failed to Establish That Overcharge Was Not WillfulTenant Adequately Alleged That Rent Concessions Were Preferential Rents

Features

POINT: Your Tradeshow IP Protection Playbook Part 1: What Can You Do If Your Competitor Is Using Your IP At a Tradeshow? Image

POINT: Your Tradeshow IP Protection Playbook Part 1: What Can You Do If Your Competitor Is Using Your IP At a Tradeshow?

Aaron Bradford & Amy Wright

The stress of IP infringement matters resides on both sides of the fence: whether you find a competitor infringing upon your ideas, or your company finds itself being accused of doing the infringing. In this Point/Counterpoint series of articles, we outline the appropriate steps to take if you spot your innovation in your competitor’s booth across the hall. This article’s focus — Point: What can you do if your competitor is using your IP at a tradeshow?

Features

District Court Overturns Bankruptcy Court, Rejects Exclusive Rights Offering in Favor of ‘Market Test’ and ‘Equal Treatment’ Image

District Court Overturns Bankruptcy Court, Rejects Exclusive Rights Offering in Favor of ‘Market Test’ and ‘Equal Treatment’

Adam H. Friedman & Dean M. Oswald

So-called “creditor on creditor violence” resulting from liability management exercises (LME) can take different forms. In some aggressive cases, certain lenders are given the opportunity to finance the borrower and gain extra value or better their positions in a restructuring, while other similar lenders are left out.

Features

From First Impression to Lasting Reputation: The Case for Etiquette Training In Your Law Firm Image

From First Impression to Lasting Reputation: The Case for Etiquette Training In Your Law Firm

Sharon Meit Abrahams

The mandatory work-from-home period, followed by hybrid schedules, has caused many professionals to lose sight of common courtesies and the fundamental standards of good etiquette that once guided workplace interactions. I encourage you to take a close look around your firm — observe how partners, associates, and staff communicate with one another. What you see and hear may confirm the need to intentionally rebuild a culture of respect and professionalism. Here is a list to help with your observations.

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