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

The Rule of Law: Cornerstone of a Democratic Society

As I write this, the United States is navigating complex legal and governance challenges that test the boundaries of established rule of law principles. The recent transition of power following the 2024 presidential election has prompted renewed attention to questions about executive authority, regulatory frameworks and judicial independence. Legal scholars and policy analysts across the … Read more

Hospital Drug Tests: Criminalizing New Mothers

Shoshana Walter of The Marshall Project has uncovered a deeply troubling trend in hospitals across the United States, women are being reported to child welfare authorities after drug tests detect substances that were actually prescribed during medical procedures. Her investigative piece reveals how hospitals are systematically misinterpreting drug test results, leading to traumatic consequences for … Read more

Strategic Bitcoin Reserve

President Trump signed an executive order on March 6, 2025, establishing the Strategic Bitcoin Reserve and the United States Digital Asset Stockpile. This marks the first formal acknowledgment by the federal government of Bitcoin’s “strategic importance” as a national asset. The executive order designates Bitcoin as a unique store of value in the global financial … Read more

Is This the Final CTA Post?

The Corporate Transparency Act (CTA) is sort of gone! No need to report now! ANOTHER UPDATE: On March 2, 2025, the U.S. Treasury Department announced it will suspend enforcement of the Corporate Transparency Act against U.S. citizens and domestic reporting companies. The key points of the announcement include: The Treasury Department stated this decision was … Read more

And Just Like That, the Corporate Transparency Act is NOT Back

Every time I blink, the need and timing to comply with the CTA changes. Check with your lawyer to make sure your compliance, if necessary, is timely. BUT WAIT!!! As it stands now, businesses subject to the CTA’s requirements will not be required to submit beneficial ownership reports until further court rulings are made. This … Read more

Corporate Transparency Act Halted

On December 3, 2024, the Eastern District of Texas issued a preliminary injunction against the Corporate Transparency Act (CTA), addressing several legal and constitutional considerations. The ruling centers on three primary aspects of the CTA, legislative scope, corporate disclosure requirements and potential constitutional implications. The court examined the act’s provisions through the lens of established … Read more