Expert Analysis

• How Changes At The IRS Will Affect Tax Controversy In 2026

  

  Taxpayers will need to adjust approaches to dealing with the IRS in 2026, as the agency is likely to shift its audit strategies and increases reliance on technology following the significant reductions in funding and personnel last year, say attorneys at Crowell & Moring.

• Chancery Exec Noncompete Ruling Offers PE Buyer Lessons

  

  In Derge v. D&H United Fueling Solutions, the Delaware Court of Chancery sided with a private equity-backed portfolio company by enforcing a noncompete against an executive, providing private equity buyers with a checklist of factors for an enforceable noncompete in the sale-of-business context, says Danielle Asaad at Squire Patton.

• Key Trends In PFAS Regulation And Litigation For 2026

  

  As 2026 begins, the legal and regulatory outlook for per- and polyfluoroalkyl substances is defined less by sweeping federal initiatives and more by incremental adjustments, judicial guardrails and state-driven regulations — an environment in which proactive risk management and close monitoring of policy developments will be essential, say attorneys at MG+M.

• Navigating Workplace AI When Federal, State Policies Clash

  

  Two recent federal bills and various state laws concerning employers' artificial intelligence use may clash with an executive order calling for minimal regulation, so employers should proactively monitor their AI usage and stay apprised of legislative updates while awaiting further direction from the federal government, say attorneys at Foley & Lardner.

• State AG Enforcement During CFPB Gap Predicts 2026 Trends

  

  State attorneys general responded to the decrease in Consumer Financial Protection Bureau enforcement in 2025 by stepping in to regulate consumer finance more than ever before, and the trends in rebooting CFPB investigations, cracking down on ESG and DEI initiatives, and fighting financial exploitation of homeowners will likely extend into 2026, say attorneys at Cozen O'Connor.

• Trending At The PTAB: The Policies That Are Redefining IPR

  

  The evolution of the Patent Trial and Appeal Board's inter partes review institution regime last year, coupled with the policy considerations behind that evolution, marks a shift toward greater gatekeeping of the U.S. Patent and Trademark Office's resources and patent enforcement rights, say attorneys at Finnegan.

• 4 Trends Shaping Drug And Medical Device Law For 2026

  

  2025 saw some significant legal developments with potential impact for drug and device manufacturers, ranging from growing skepticism in science and regulatory entities to new regulation of artificial intelligence, say attorneys at Faegre Drinker.

• US Sanctions Targeting Russia's Oil Giants Heighten Biz Risks

  

  Businesses operating in the energy sector, both in and outside the U.S., should review their operations for any links to Russian oil companies and their subsidiaries recently targeted by U.S. sanctions, to avoid unexpected reputational and financial risk, and even secondary sanctions, say authors at Blank Rome.

• How Shareholder Activism Fared In 2025

  

  2025 was a turbulent yet transformative year in shareholder activism, and there are several key takeaways to help companies prepare for a 2026 that is shaping up to be even more lively, including increased focus on retail investors and the use of social media as a tool, say attorneys at Sidley.

• 2nd Circ. Ruling Shows Procedural Perils Of Civil Forfeiture

  

  The Second Circuit’s recent U.S. v. Ross decision, partially denying the return of an attorney's seized funds based on rigid standing requirements, underscores the unforgiving technical complexities of civil asset forfeiture law, and provides several lessons for practitioners, says Elisha Kobre at Sheppard Mullin.

• Justices' Separation-Of-Powers Revamp May Hit States Next

  

  The U.S. Supreme Court's 2024 decision in U.S. Securities and Exchange Commission v. Jarkesy quietly laid the groundwork for an expansion of the court's separation-of-powers agenda beyond the federal level, but regulated parties and state and local governments alike can act now to anticipate Jarkesy's eventual wider application, say attorneys at Troutman.

• Key Trends In Healthcare Antitrust In 2025

  

  The healthcare industry braced for significant antitrust enforcement shifts last year driven by a change in administration, and understanding the implications of these trends is critical for healthcare organizations' risk management and strategic decision-making in the year ahead, say attorneys at Michael Best.

• The 5 Most Important Bid Protest Decisions Of 2025

  

  In a shifting bid protest landscape, five decisions in 2025 from the Federal Circuit, the U.S. Court of Federal Claims and the U.S. Government Accountability Office that addressed bedrock questions about jurisdictional reach and the breadth of agency discretion are likely to have a lasting impact, say attorneys at Bradley Arant.

• Trending At The PTAB: The Journey Of IPR Institution In 2025

  

  Over the course of 2025, inter partes review institution at the Patent Trial and Appeal Board evolved into a more restrictive, policy-driven regime with reshaped discretionary briefing and assessment, and increasing procedural requirements, say attorneys at Finnegan.

• Food Industry Braces For MAHA And Other Challenges In 2026

  

  After the Make America Healthy Again movement kept the U.S. Food and Drug Administration under pressure in 2025, actions in the food safety space are likely to continue this year, including updated Supplemental Nutrition Assistance Program dietary guidelines and processed food definitions, say attorneys at Wiley.