ARTICLES

On August 20, 2026, the Internal Revenue Service announced a digitally authenticated Tax Compliance Report available through IRS Individual Online Accounts. Taxpayers can securely obtain and download the report when applying for a job, a loan, a government benefit, or another service that requires tax compliance info.

FinCEN update: Condo, HOAs, and other common interest community associations no longer have to file BOI reports with FinCEN. Volunteer board members are no longer required to report their personal information to the federal government simply because they sit on an association’s board of directors.

On August 5, 2026, the Internal Revenue Service issued Notice 2026-28 providing guidance on the employer credit for paid family and medical leave (“PFML”) under the Working Families Tax Cuts (“WFTC”). The WFTC makes permanent and expands eligibility and coverage for employers offering PFML benefits to employees.

Many litigators are familiar with Federal Rule of Civil Procedure 68, but few fully appreciate its strategic value in the defense arsenal. Rule 68 can be a powerful tool for influencing settlement negotiations, and in some cases, limiting a plaintiff’s ability to recover post-offer attorneys’ fees.

Thinking about using AI to represent yourself in litigation? Think again. It is well-documented that pro se litigants are less likely to prevail compared to their represented counterparts. Regardless, AI has provided people with a false sense of security, tempting them to represent themselves regardless.

Representations and warranties insurance (“RWI”) for mergers and acquisitions (“M&A”) is more accessible than ever due to increasing democratization in the market. Now, RWI can be a viable option for smaller, mid-market deals.

On July 8, 2026, the Internal Revenue Service announced a new automatic process to provide penalty relief for taxpayers with a history of filing and paying on time, reducing the need for those taxpayers to request assistance in addressing penalty relief.

High-profile couples like Taylor Swift and Travis Kelce are taking strict steps to protect their privacy. Reports confirm that wedding guests must sign non-disclosure agreements (NDAs) before receiving event details. This highlights how NDAs help individuals and businesses safeguard sensitive information.

Cubs Hall of Famer Ryne Sandberg, affectionately known as “Ryno,” is forever remembered for his legendary “Sandberg Game.” Sadly, his death last July has since triggered a bitter family dispute, with his children now suing his widow, Margaret Sandberg, over alleged violations of his trust.