Estate and Gift Tax Impact of the “One Big Beautiful Bill”
Written by Jeffrey K. Eisen On July 4, 2025, President Trump signed the “One Big Beautiful Act” into law. Of its 870 pages and its massive impact on virtually all Americans, only one provision (on page 227) affects the estate tax, gift tax and Generation-Skipping Transfer (GST) tax, but it is a very important one. What Changed? For deaths occurring, or gifts made, on or … Continue reading Estate and Gift Tax Impact of the “One Big Beautiful Bill”
Update on Reciprocal Tariffs: Deadline Extended, New Rates Announced
Written by Susan Kohn Ross The reciprocal tariffs deadline has been extended to August 1, 2025. See here for the related Executive Order. Yesterday, information about the letters sent to several countries was also made public – the rates and countries are as follows: 1. Japan: 25% on all Japanese products sent to U.S.2. South Korea: 25%3. Tunisia: 25%4. Malaysia: 25%5. Kazakhstan: 25%6. South Africa: 30%7. Bosnia … Continue reading Update on Reciprocal Tariffs: Deadline Extended, New Rates Announced
Gone in (Far More Than) 60 Seconds: Ninth Circuit Holds That Ford Mustangs Known as “Eleanor” Are Not Entitled to Copyright Protection
Written by Alex Anfuso and Eleanor M. Lackman In Carroll Shelby Licensing v. Halicki, No. 23-4008 (May 27, 2025), the Ninth Circuit recently weighed in again on the scope of copyright protection for characters, denying protection to a series of Ford Mustangs called “Eleanor.” The cars appeared, in varying forms, in four separate films between 1974 and 2000. Eleanor first appeared in the original … Continue reading Gone in (Far More Than) 60 Seconds: Ninth Circuit Holds That Ford Mustangs Known as “Eleanor” Are Not Entitled to Copyright Protection
The Copyright Office Report on AI and Fair Use: A Generative Controversy
Written by James D. Berkley Amidst a level of intrigue rare to the Library of Congress and U.S. Copyright Office, on Friday, May 9, the Copyright Office released a detailed 108-page report containing its most extended discussion of how copyright law applies to the so-called “training” of generative artificial intelligence (better known as “generative AI”). Generative AI is the rapidly developing field exemplified by products … Continue reading The Copyright Office Report on AI and Fair Use: A Generative Controversy
Court Rules “Video Game Addiction” Claims Are Barred By the First Amendment and Section 230
Written by Brandon Hughes A recent motion to dismiss order out of the United States District Court for the Northern District of Illinois is one of the first opinions substantively addressing tort claims based on alleged video game addiction. The decision in Angelilli v. Activision Blizzard, Inc., et al., No. 23-CV-16566, 2025 WL 1181000 (N.D. Ill. Apr. 23, 2025), could in the future influence other … Continue reading Court Rules “Video Game Addiction” Claims Are Barred By the First Amendment and Section 230
Steel and Aluminum Tariffs Now – What Comes Next?
Written by Susan Kohn Ross Steel and Aluminum Tariffs Now – What Comes Next? Uncertainty and Impact on Compliance Keeping up with the ongoing changes and impact from tariffs continues to be wrought with challenge. The latest pronouncements on steel and aluminum have not offered improved clarity, only additional questions. Working closely with your trade team is as critical as ever to get assistance in … Continue reading Steel and Aluminum Tariffs Now – What Comes Next?
No Entrance to Legal Paradise: D.C. Court of Appeals Affirms Denial of Copyright Registration for AI-Generated Artwork
Written by Brandon E. Hughes In Thaler v. Perlmutter, No. 23-5233, 2025 WL 839178 (D.C. Cir. Mar. 18, 2025), the latest opinion exploring the intersection between generative AI and copyright law, the United States Court of Appeals for the District of Columbia Circuit tackled a fundamental question: “Can a non-human machine be an author under the Copyright Act of 1976?” Ultimately, the Court affirmed the … Continue reading No Entrance to Legal Paradise: D.C. Court of Appeals Affirms Denial of Copyright Registration for AI-Generated Artwork
Trump Administration To Enforce Registration, Address Requirements
Written by David Rugendorf and David Wulkan The Trump administration is signaling its intent to more rigorously enforce certain provisions of the Immigration and Nationality Act which, although they have been in existence for quite some time, have not previously been as strictly enforced. On February 25, 2025, the Department of Homeland Security announced that it will require foreign nationals to: (See Department of Homeland … Continue reading Trump Administration To Enforce Registration, Address Requirements
Drawing the Line in Between Separate Corporations: Supreme Court Vacates a $43M Trademark Disgorgement Ruling
Written by Franklin F. Franco On February 26, 2025, the U.S. Supreme Court issued a unanimous decision in Dewberry Group Inc. v. Dewberry Engineers Inc. that reaffirms a key limitation in trademark remedies: courts cannot order disgorgement of profits from a defendant’s corporate affiliates unless those entities are expressly named as defendants. In a unanimous ruling, the Court held that the Lanham Act’s provision for … Continue reading Drawing the Line in Between Separate Corporations: Supreme Court Vacates a $43M Trademark Disgorgement Ruling
Navigating “Pen Register” Law in the Digital Age: Court Rules the Law Applies to Website Tracking Technologies
Written by Albina Gasanbekova and Lucy Holmes Plovnick, AIGP, CIPP/US On February 20, 2025, the United States District Court for the Southern District of New York recognized that online tracking technologies that collect IP addresses may fall under California’s “Pen Register” law, known as Section 638.51 of the California Invasion of Privacy Act (“CIPA”), which prohibits the use of physical recording devices for telephone communications without … Continue reading Navigating “Pen Register” Law in the Digital Age: Court Rules the Law Applies to Website Tracking Technologies
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