By: Angela M. Stockbridge On August 20, 2026, the Department of the Treasury and the Internal Revenue Service published a Notice of Proposed Rulemaking (REG-107855-25, RIN 1545-BR50) that would significantly modify the...
New York’s Medical Aid in Dying Act Takes Effect: What Clients and Providers Need to Know
Aug 05, 2026
By: Dana Walsh Sivak New York’s Medical Aid in Dying Act officially took effect today, August 5, 2026, six months after Governor Kathy Hochul signed the legislation (S.138/A.136) into law on February 6, 2026 (New...
By: Angela M. Stockbridge This series has covered equity compensation, deferred compensation, Section 409A compliance, and the Section 280G golden parachute rules. In this installment, we turn to the contractual framework...
“Ending Tomorrow: A Big Deal Made Just for You!!” Is Your Email Subject Line a Lawsuit Waiting to Happen?
Jul 30, 2026
By: Katarina Neumann & Elizabeth Schlissel That promotional email your marketing team sent this morning could cost your business millions of dollars. Last week, Costco agreed to pay $14 million to settle a single...
By Moish Peltz and Kyle Lawrence For years, bringing real-world assets on-chain has been one of crypto’s defining ambitions. After years of pilot programs and proofs of concept, institutional adoption appears to be...
Deep Bench Briefings Recap: “AI Governance in Action: Turning Your AI Policy into Practice”
Jul 30, 2026
For business leaders, legal professionals, and executives embracing AI, writing an AI policy is only the first step. The real challenge is ensuring that policy becomes part of how the organization actually operates. In the...
IRS Announces Automatic Exemption from Penalty Program: Penalty Relief Goes from Opt-In to Automatic
Jul 23, 2026
By Matthew E. Foreman and Joelle M. Vilinsky Introduction On July 8, 2026, the Internal Revenue Service (“IRS”) announced the Automatic Exemption from Penalty (“AEP”) program, which replaces the long-standing First...
By: Angela M. Stockbridge In earlier installments, we covered equity compensation, the 83(b) election, deferred compensation, and Section 409A compliance. Now we turn to Section 280G, a provision that can impose severe...
By: Angela M. Stockbridge In Parts 1 and 2, we covered stock options, restricted stock, RSUs, phantom stock, SARs, and the Section 83(b) election. In this installment, we examine nonqualified deferred compensation, SERPs,...
By: Angela M. Stockbridge Plaintiffs filed two new ERISA suits on June 23, 2026. One in Maryland. One in Connecticut. Both target the same fiduciary duty, and both push the theory onto new ground. Our earlier post covered...