Expert Analysis

• Documenting Business Purpose After IRS' 10th Circ. Win

  

  Following the Tenth Circuit’s recent Liberty Global v. U.S. decision, which held the economic substance doctrine does not require a threshold relevancy determination, taxpayers can prepare for potential audits by maintaining contemporaneous documentation and taking other steps that demonstrate the business purpose of transactions, say attorneys at Crowell & Moring.

• How Oregon Ruling Affects Federal Gender Care Crackdown

  

  In a favorable development for healthcare providers, an Oregon federal court recently vacated certain U.S. Department of Health and Human Services restrictions on gender-affirming care for minors, but the government's broader campaign against this care, including proposed rulemaking and agency investigations, leaves significant uncertainty, say attorneys at Arnold & Porter.

• Suit's Dismissal Would Not Settle Gold Card Visa's Legality

  

  The government’s recent assertion that the plaintiffs in American Association of University Professors v. Department of Homeland Security lack standing to challenge the Trump administration’s pay-to-play immigration program does not address whether an agency can deem a million-dollar gift evidence of eligibility for immigration benefits carefully defined by Congress, says Jun Li at Reid & Wise.

• 2 AI Snafus Show Why Attys Can't Outsource Judgment

  

  The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.

• NY Opioid Antagonist Mandate Leaves Employers Guessing

  

  A recently enacted New York law will require employers that are federally mandated to maintain first-aid supplies to now include an opioid antagonist, but being that it is subject to a complicated Occupational Safety and Health Administration analysis, employers face several unanswered compliance questions, say attorneys at Conn Maciel.

• Calif. Case Raises Questions For Medical Practice Investors

  

  The California attorney general's amicus brief in Art Center v. WCE and the California Medical Association's response highlight how the California appeals court's ruling could significantly affect the structure and enforceability of succession arrangements in medical practice ownership, say attorneys at Ropes & Gray.

• Previewing FDA Preapproval Access In Psychedelics EO

  

  The second of two pathways for psychedelic drug access outlined in President Donald Trump's recent executive order constitutes an unprecedented expansion of the Right to Try Act, which could fundamentally alter the psychedelic access landscape while presenting significant regulatory, operational and legal challenges, say attorneys at Husch Blackwell.

• Previewing FDA National Priority Vouchers In Psychedelics EO

  

  President Donald Trump's recent executive order on psychedelic drug access represents a watershed moment in federal drug policy, but its significance lies in two distinct regulatory pathways, the first being the Commissioner's National Priority Vouchers, which offer a significant opportunity to compress U.S. Food and Drug Administration review, say Kimberly Chew at Husch Blackwell and Odette Hauke at Odette Alina.

• Series

  Playing Magic: The Gathering Makes Me A Better Lawyer

  

  The competitive card game Magic: The Gathering offers me a training ground for the strategic thinking skills crucial to litigation, challenging me to adapt to oft-updated rules, analyze text as complicated as any statute and anticipate my opponent’s next moves, says Christopher Smith at Lash Goldberg.

• Why Product-Based Public Nuisance Claims May Be Waning

  

  The Maryland Supreme Court's recent decision in Express Scripts v. Anne Arundel County is the latest in a national trend of rulings rejecting product-based public nuisance claims — but other forms of government litigation against companies that allegedly increase the cost of public services are likely to continue, say attorneys at Simpson Thacher.

• What's At Stake For Employers In Fight Over Visa Pause

  

  For employers that rely on foreign talent, the Trump administration’s suspension of immigrant visa issuance for the nationals of 75 countries is creating practical problems, and a recently filed lawsuit challenging the pause could determine whether consular processing, for some, ceases to be an individualized process, says attorney Lisa Eisenberg.

• Improving Well-Being In Law, 10 Years After Landmark Study

  

  An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.

• How To Gear Up For Trump's Pharma Tariffs

  

  President Donald Trump's proclamation establishing tariffs on certain pharmaceutical products holds a few areas of ambiguity that companies should review and prepare for before the tariffs come into effect later this year, say attorneys at Arnold & Porter.

• AG Watch: Texas Charts A Course On Investigative Authority

  

  The Texas Supreme Court's recent decision in Texas v. PFLAG affirmed, and arguably expanded, the Texas attorney general's civil investigative demand authority, providing a road map that other courts evaluating state attorney general CIDs may find instructive, amid a lack of precedent, say attorneys at Kelley Drye.

• Initial Virginia AG Actions Signal Focus On Multistate Efforts

  

  Now that Virginia Attorney General Jay Jones has reached the 100-day mark in office, his first set of actions reveals a clear preference for coalition with regional and national counterparts, which means the primary risk for businesses is no longer just the fact of enforcement, but the speed at which investigations can escalate, says Lauren Cooper at Hogan Lovells.