Expert Analysis

• Sold Inventory May Drive Tax Treatment Of Tariff Refunds

  

  Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.

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  NY Times Word Puzzles Make Me A Better Lawyer

  

  Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

• Data Center Developer Lessons From Maine's Vetoed Ban

  

  The regulatory and political dynamics that recently led Maine’s governor to veto a popular bipartisan bill proposing a temporary data center development ban offer a useful template that developers can use to help their projects survive other states' attempts at moratoriums, say attorneys at Thompson Hine.

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  Law School's Missed Lesson: Diagnose Before Arguing

  

  Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

• Becoming The Biz-Savvy GC That Portfolio Companies Need

  

  Candidates for general counsel roles at private equity-backed portfolio companies should prioritize proving their sector-specific experience, commercial judgment and ease with uncertainty — and attorneys hoping to be candidates in five to 10 years should start working on those skills now, says Dimitri Mastrocola at Major Lindsey.

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  Judges On AI: How Courts Can Survive The Tech Revolution

  

  Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

• 3 AI Adoption Mistakes GCs Should Avoid

  

  The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

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  Playing Basketball Makes Me A Better Lawyer

  

  My grandfather used to say "I wear your jersey" as shorthand for wholly committing to support someone with loyalty and integrity — ideals that have shaped my life on the basketball court and in legal practice, says Tracy Schimelfenig at Schimelfenig Legal.

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  The Biz Court Digest: Georgia Court Has Business On Its Mind

  

  Thanks to recent legislation, the Georgia State-wide Business Court will soon offer business litigants greater access to the court than ever before, further enhancing the court's emphasis on efficiency, predictability and accessibility for sophisticated commercial disputes, says former GSBC judge Walt Davis at Jones Day.

• Data Center Insurance Boom May Obscure Claims' Difficulty

  

  The rush of carrier capital into the data center space should not obscure a distinct and evolving set of policyholder risks that existing insurance products were not designed to address, along with the further complexity of layered claims for the extremely valuable properties, says Carlton Wilde at Bracewell.

• Legal Risks Rise As Construction-Site Drone Use Soars

  

  Construction companies using drones face mounting legal risks as Federal Aviation Administration compliance requirements tighten, remote identification capabilities expand and proposed rules move toward organizational accountability, making it crucial to update contracts, schedules, safety protocols and data-governance practices now to avoid future liability, say attorneys at Cozen.

• 4 Emerging Approaches To AI Protective Order Language

  

  Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

• Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

  

  While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

• The Ethics And Practicalities Of Representing AI Agents

  

  With autonomous artificial intelligence agents now able to take action without explicit instructions from — or the awareness of — their human owners, the bar must confront whether existing frameworks like informed consent and client privilege will be sufficient on the day an AI agent calls seeking counsel, say attorneys at Morrison Cohen.

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  Speed Jigsaw Puzzling Makes Me A Better Lawyer

  

  My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.