Charlie Kirk, Hate Speech and the First Amendment

The fatal shooting of conservative activist Charlie Kirk at Utah Valley University has unleashed a significant and controversial political backlash that is reshaping national debates on hate speech, free speech and the limits of government power in the United States. Within days of the killing, President Donald Trump and his administration launched sweeping attacks on … Read more

Navigating New Jersey’s NOL Transfer Program

The New Jersey Technology Business Tax Certificate Transfer Program represents a distinctive funding mechanism that has garnered significant attention within the state’s technology and biotechnology sectors. Commonly referred to as the NOL Transfer Program, this initiative enables qualifying early-stage companies to transform unused net operating losses and research and development tax credits into immediate working … Read more

America’s AI Action Plan: A Legal Perspective

In July 2025, the Trump Administration unveiled America’s AI Action Plan, a sweeping national strategy aimed at securing U.S. global dominance in artificial intelligence. The plan is ambitious and broad, outlining how the U.S. intends to accelerate AI innovation, build robust AI infrastructure and assert leadership in international AI diplomacy and security. While the plan … Read more

New Jersey Angel Investor Tax Credit Program

The New Jersey Angel Investor Tax Credit Program serves as a powerful engine for innovation and economic expansion within the state. By offering substantial tax credits to those who invest in emerging technology businesses, the program seeks to attract much-needed capital to high-growth sectors like biotechnology, life sciences, advanced materials and renewable energy. The program … Read more

The GENIUS Act: Stablecoin Framework

Following widespread bipartisan congressional support, President Trump signed the Guiding and Establishing National Innovation for U.S. Stablecoins Act into law on July 18, 2025, marking the culmination of extensive legislative efforts to establish the first comprehensive federal regulatory framework for digital assets. The Act’s passage represents a significant milestone in cryptocurrency regulation and reflects strong … Read more

SBA 7(a) Loan Application Guide

The SBA 7(a) loan program serves as the U.S. Small Business Administration’s flagship lending initiative, designed to bridge the gap between small businesses’ need and what traditional lenders are willing to provide. By guaranteeing a portion of the loan (typically 75 to 85%), the SBA reduces the risk for lenders, making them more willing to extend credit … Read more

Student Loans & the One Big Beautiful Bill Act

The recent passage of the One Big Beautiful Bill Act (OBBB) has fundamentally transformed the landscape for existing student loan borrowers, creating both new challenges and opportunities for those currently managing debt. Understanding how to navigate these changes while dealing with existing repayment obligations has become critical for millions of Americans facing an unprecedented default … Read more

One Big Beautiful Bill Act & Social Security

The One Big Beautiful Bill Act, passed on July 3, 2025, represents a significant overhaul of tax policy affecting U.S. Social Security recipients. This legislation was purportedly designed to fulfill President Trump’s campaign promise to eliminate federal taxes on Social Security benefits, though it only partially achieves this goal and only through an indirect approach … Read more

Tax Treatment of Tips Under the One Big Beautiful Bill Act

On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill Act into law, making a significant change in the federal policy of taxing tip incomeding some relief to many service industry workers across the United States. The New Tip Tax Deduction Framework The legislation creates a specific federal income tax deduction … Read more

Habeas Corpus: Constitutional Safeguard

As a former Deputy Assistant Attorney General for New York State who defended against habeas corpus petitions, I’ve witnessed firsthand how this ancient writ serves as the last line of defense for those challenging potentially unconstitutional imprisonment. What began as technical work evolved into a profound appreciation for habeas corpus as a cornerstone of American … Read more

Due Process and the Alien Enemies Act

In the realm of constitutional jurisprudence, few principles are as foundational as due process, a concept enshrined in the Fifth and Fourteenth Amendments of the United States Constitution. This bedrock principle, which prohibits government deprivation of “life, liberty, or property, without due process of law,” faces a significant test through the Trump administration’s novel application … Read more

Tariff Increases as Force Majeure Events

The Trump administration’s recent expansion of tariffs has prompted many businesses to question whether significant tariff increases can trigger force majeure provisions in contracts. This issue has become increasingly urgent as companies navigate dramatically increased costs in 2025’s volatile global trade environment. Force majeure clauses typically excuse contractual obligations when extraordinary, unforeseeable events beyond either … Read more