Posts by associatemanagingeditor
Using the Lease with Purchase Option Structure to Stretch § 1031 Benefits
By: Daniel Pessar Commercial real estate landlords and tenants can create tax value for investors and tenants through creative lease structures. I. Section 1031 Exchanges are Not Easy to Accomplish One of the tax benefits unique to real estate investors is § 1031 of the Internal Revenue Code (IRC), which allows real estate investors to…
Read MoreA Tale of Two AI Policies: The Shifting Legal Landscape of U.S. AI Regulation
By: Ryan DePirri The rapid advancement of artificial intelligence (“AI”) has sparked a regulatory debate in the United States, with successive administrations pushing starkly different visions for governance.[1] The Biden administration’s 2023 executive order on AI emphasized oversight, transparency, and consumer protection, while the Trump administration’s 2025 reversal prioritized deregulation and innovation-driven growth.[2] This shift…
Read MoreThe Resurrection of Consumer Protection: The CFPB’s Crucial Revival Amid the Shift of Federal Student Loans to the SBA
By: Isha Jadhav More than 40 million people currently hold federal student loans in the collective amount of $1.6 trillion.[1] For the first time in history, Americans who graduate college with student loans have negative net wealth, leaving this demographic of individuals highly vulnerable to other predatory lending practices.[2] In the wake of the 2008…
Read MoreFrom Anonymity to Accountability: The Corporate Transparency Act’s Business Impact
By: Stacey Barrack The Corporate Transparency Act (“CTA”), enacted as part of the Fiscal Year 2021 National Defense Authorization Act and a key component of the Anti-Money Laundering Act of 2020, represents a significant shift in corporate governance and anti-money laundering regulations.[1] Designed to curb illicit finance, the CTA initially required most companies operating in…
Read MoreMajority Rules for Business Judgement
By: Connor Charney Delaware Senate Bill 21 (“the Bill”) amends sections 144 and 220 of the Delaware General Corporation Law (“DGCL”).[1] The Bill responds to the perceived flight of large American corporations after Tesla reincorporated outside of Delaware.[2] Elon Musk’s move to reincorporate follows a decision by the Delaware Chancery Court to reject a compensation…
Read MoreGive Em’ a Break: Several States Consider New Film Industry Tax Credit Programs to Turn Cameras Their Way.
By: Gabriel Papadopoulos Producing a major motion picture today can cost a fortune. This year’s Oscars Best Picture nominees displayed how drastic the gap in movie production budgets can be with Dune: Part Two ($190m) and Wicked ($145m) each reaching nine figure budgets while other nominees like The Brutalist ($10m), I’m Still here ($1.5m), and…
Read MoreThe Final Nail in the Coffin of National Net Neutrality
By: Sam Schroeder For over twenty years, net neutrality has been at the forefront of a fight for the freedom of internet access.[1] Net neutrality refers to FCC rules that require that internet service providers (“ISPs”) provide equal internet access to all websites.[2] Without net neutrality, ISPs can set up prioritized internet ‘fast lanes’ that…
Read MoreAfter Chevron: The Uncertain Future of Environmental Policy and Agency Authority
By: Emily Siguenza Since its 1984 ruling, Chevron U.S.A. v. Natural Resources Defense[1] had taken a large role in the federal government. The ruling explicitly stated that if Congress has not directly addressed the matter or its intent is unclear, it is reasonable for the court to rely on the agency’s interpretation, as Congress delegated…
Read MoreGhosts of Brands Past: The Battle Over Zombie Trademarks in Vintage Marketing
By: Emmy Foltz Ford has taken another recent step to protect its trademarks by suing Georgia-based Vintage Modern Inc., which previously operated under the name Vintage Broncos, in the Northern District of Georgia.[1] This case reemphasizes how prevalent zombie trademarks are and how much power vintage trends and nostalgia have on consumers.[2] A zombie trademark…
Read MoreNike Flies Away with Favorable Verdict: How Nike’s Patented Flyknit Technology Will Inspire Patent Protection in Sports Apparel Companies
By: Genevieve Sloan On March 10, 2025, a federal jury returned a verdict in favor of Nike in a patent lawsuit against one of its largest sports apparel competitors, Lululemon.[1] The jury found that Lululemon’s products infringed on one of Nike’s patents and that Lululemon failed to prove by clear and convincing evidence the invalidity…
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