Expert Analysis

• NY Tax Talk: Calculating Tiered Partnership Income

  

  Attorneys at Eversheds Sutherland discuss how the potential impact recent New York City Tax Appeals Tribunal decision in Matter of Cantor Fitzgerald holding that the entity approach should be used by tiered partnerships to compute unincorporated business tax liability, why the issue of the proper approach remains unsettled and the broader implications for federal conformity and administrative agency deference.

• Ohio Case Reflects States' Aggressive Criminal Antitrust Turn

  

  The Ohio Attorney General's Office’s recent bid-rigging indictment of an online auctioneer is the latest signal that states, through attorneys general pursuing more kickback cases and legislators expanding the reach of antitrust laws, are shedding their historical reluctance to wield their criminal antitrust enforcement powers, say attorneys at Arnold & Porter.

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  NY Banking Brief: All The Notable Legal Updates In Q1

  

  In the first quarter of 2026, New York's banking developments were headlined by initiatives to expand oversight of financial institutions and strengthen consumer protection laws, including a new framework for buy now, pay later lenders, a sweeping debt collection rule and a revised corporate self-disclosure program for financial crimes, say attorneys at Proskauer.

• Legal Theories In Social Media Verdicts Hold Clues On Impact

  

  Although the two verdicts in cases in New Mexico and California involving Meta and Google are being lumped together, they rest on fundamentally different legal theories, and that distinction determines how their effects may be felt in other jurisdictions, says Mark Morgan at Day Pitney.

• 2 Rulings Poke Holes In Mandatory Restitution Framework

  

  The U.S. Supreme Court’s recent ruling in Ellingburg v. U.S., as well as the Third Circuit’s recent ruling in U.S. v. Abrams, provide criminal defense practitioners with new tools to challenge Mandatory Victims Restitution Act orders, and highlight several restitution-related issues that converged in the recent prosecution of former Frank CEO Charlie Javice, say attorneys at Lankler Siffert & Wohl.

• Why MDLs Slow Down — And How To Speed Them Up

  

  Multidistrict litigation has become central to mass tort practice, but as MDLs grow in size and complexity, so do delays and costs — so tools like the new federal rule governing MDLs, targeted use of special masters and strategically deployed Lone Pine orders are more essential than ever, say attorneys at Ice Miller.

• What A Court Doc Audit Reveals About Erroneous Filings

  

  My audit of 1,522 court documents from last month found that over 95% contained at least one verifiable error, with fewer than 1% showing clear indicators of artificial intelligence use — highlighting above all else that lawyers may want to focus most on strengthening their review processes, says Elliott Ash at ETH Zurich.

• Parsing Rule 12(c) Motion Overuse In Securities Class Actions

  

  Defendants in securities class actions have more frequently been filing motions for judgment on the pleadings following the denial of motions to dismiss, but courts have recently demonstrated an increasing willingness to reject these previously rare motions, finding them transparent attempts to relitigate already-decided issues, say attorneys at Labaton Keller.

• How Cos. Can Navigate The Patchwork Of AI Safety Bills

  

  In the first few months of 2026, state and federal lawmakers introduced hundreds of bills to address the perceived safety risks of artificial intelligence, so companies should assess whether existing or planned services could be scoped into AI safety legislation across jurisdictions, say attorneys at Hogan Lovells.

• Justices May Hesitate To Limit Courts' Arbitration Review

  

  Based on Monday's argument in Jules v. Andre Balazs, the U.S. Supreme Court seems poised to preserve federal jurisdiction over arbitral award enforcement stemming from actions originated in federal court, a holding that would markedly limit the court's 2022 Walters v. Badgerow decision, says Ashwini Jayaratnam at DarrowEverett.

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  Ultramarathons Make Me A Better Lawyer

  

  Completing a 100-mile ultramarathon was tougher, more humbling and more rewarding than I ever imagined, and the experience highlighted how long-distance running has sharpened my ability to adapt to the evolving nature of antitrust law and strengthened my resolve to handle demanding, unforeseen challenges, says Dan Oakes at Axinn.

• State FARA Laws Pose Unique Constitutional Challenges

  

  Several states have recently enacted foreign agent registration and disclosure regimes that were modeled after the Foreign Agents Registration Act, but these state laws raise several constitutional questions, including concerns about preemption, speech and petition, and vagueness, says Alexandra Langton at Covington.

• Getting The Most Out Of Learning And Development Programs

  Excerpt from Practical Guidance

  

  Junior associates can better develop the legal, business and interpersonal skills they need for long-term success by approaching their firms’ learning and development programs armed with five tips for getting the most out of these resources, says Lauren Hakala at Reed Smith.

• Proposed Oracle Act Tests NY's Prediction Markets Clout

  

  New York's proposed Oracle Act could if passed force a high-stakes showdown over event contracts in the prediction markets as well as state gambling laws, and legal practitioners should closely monitor litigation, parallel developments in other states, Commodity Futures Trading Commission rulemaking and congressional action, says Linda Goldstein at CM Law.

• Del. Blackbaud Ruling Signals A New Era For Cyberinsurance

  

  The recent Delaware Supreme Court ruling in Travelers v. Blackbaud shows that cyberinsurance is moving into a second maturity phase, in which insurers will increasingly attempt to recover their payments from vendors and insureds will face new pressure to justify cyber incident reimbursements, say Steven Teppler at Mandelbaum Barrett and Jade Davis at Shumaker.