Alan N. Walter 
On July 17, 2026, a federal appeals court held that New Jersey’s ban on semi-automatic rifles and its ban on magazines holding more than ten rounds both violate the Second Amendment of the U.S. Constitution. The en banc Third Circuit decision came down 10 to 5, and the opinions run to roughly 192 pages. Both laws are … Read more
This article was originally published in New Jersey Lawyer in August 2026. When Fraud Moves Into the Closing Process Transactional lawyers have long treated fraud as a problem of deal substance: misstatements in financial disclosures, omissions in disclosure schedules, inaccuracies in representations and warranties. The risk, conventionally understood, lives in the four corners of the agreement. That … Read more
For 30 years the qualified small business stock (QSBS) exclusion sat demurely in Section 1202 of the Internal Revenue Code, a generous benefit that few founders planned for and many discovered only after it was too late to qualify. That obscurity is ending. The One Big Beautiful Bill Act, signed into law on July 4, 2025, delivered the … Read more
This insight was originally published by Slate under the title The Trump Immunity Deal Is Neither a Deal Nor Does It Provide Immunity. A single sheet of paper sits somewhere in the files of the Justice Department announcing, in capital letters, that the United States is “FOREVER BARRED and PRECLUDED” from pursuing any claims against … Read more
Here is a question worth asking at your next management meeting: which AI tools are our employees using, and what are they putting into them? If the honest answer is that nobody knows, your company is typical. It is also exposed. In a global survey released this month, 64 percent of employees admitted using AI tools … Read more
The Term Sheet Was Six Miles Wide. Why the dinosaurs never invented artificial intelligence is usually answered with brain to body mass ratios and a shortage of opposable thumbs. That answer is lazy. The dinosaurs came close. Their failure was not cognitive. It was structural, procedural and in the end catastrophically uninsured. Start with the … Read more
This article (with different graphics) was originally published on Slate in July 2026. The state of Alaska has spent the past 14 years trying to confiscate an 82-year-old bush pilot’s $95,000 airplane because a passenger packed a six-pack of Budweiser with her groceries. That sentence is not a simplification. It is the whole case. And … Read more
Name, image and likeness compensation for college athletes just passed its fifth anniversary, and the ground has shifted again. The House v. NCAA settlement, approved in June 2025, let schools pay athletes directly for the first time and built a new compliance apparatus around third-party deals. But the most interesting legal questions in the NIL … Read more
On January 19, 2026, in one of his final acts in office, Governor Murphy signed a law that fundamentally rewrites how New Jersey regulates electric bicycles. The compliance deadline arrived on July 19, 2026, which means the grace period is over and the new framework is fully operational. New Jersey is now the first state … Read more
New Jersey has enacted one of the most aggressive data broker statutes in the country, and it did so in seventy-two hours. Assembly Bill A5328 was introduced on June 28, 2026, amended and passed by both houses on June 30 and signed by Governor Sherrill the same day as P.L.2026, c.25. For any business that buys, sells … Read more
Understanding what you qualify for and how to apply. If you’re a New Jersey homeowner or renter feeling the weight of property taxes, you’re not alone. The Garden State consistently ranks among the highest in the nation for property tax burdens, which is why the state has created several relief programs to help ease that … Read more
In two days the country turns 250, and marketers have noticed. Flags, eagles and “Made in America” banners are everywhere this summer, on packaging, product pages and paid social. The Federal Trade Commission has noticed too, and it has spent the spring reminding everyone that patriotism in advertising is a regulated activity. If your company … Read more