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Compliance of a US Department of Health and Human Services rule finalized nearly two years ago requiring recipients of federal funds to make their websites, mobile applications and any programs delivered through kiosks accessible to individuals with disabilities is required starting next month.

The Federal Trade Commission (FTC) has published an Advanced Notice of Proposed Rulemaking (ANPRM) seeking public comment on the attached proposed rule regarding what the FTC characterizes as unfair or deceptive rental housing fee practices. Such a rule could result in significant new risks and costs, and also create operational inconsistencies that may impact the ability to finance and operate all types of rental housing (including affordable housing where special issues may arise to comply with the rule, as well as state and federal housing subsidy programs).

The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development. Developers and investors are increasingly focused on assembling land parcels in strategic locations to accommodate large-scale data center projects.

It is estimated that $1.5 to $2 trillion is passed annually to younger generations. As the "Great Wealth Transfer" continues, family business owners face a distinct set of personal and sometimes conflicting wealth transfer considerations. These include preserving control, minimizing estate taxes and transaction costs and equitably transitioning ownership across generations. A well-designed estate plan, incorporating both testamentary planning and inter vivos transactions, can accomplish these objectives. This advisory summarizes three strategies that enable a family business owner to transfer future upside to the next generation (G2) while reducing transfer taxes: recapitalizations and discounted sales, sales and gifts to intentionally defective grantor trusts and grantor retained annuity trusts.

As previously reported in our advisory, the "Holding Foreign Insiders Accountable Act" (the HFIAA) caused directors and officers of foreign private issuers (FPIs) with equity securities registered under the US Securities Exchange Act of 1934 (the Exchange Act) to be subject to the beneficial ownership requirements under Section 16(a) of the Exchange Act (Section 16(a)) beginning on March 18, 2026. On February 27, 2026, the US Securities and Exchange Commission (the SEC) adopted final rules and amendments to implement the HFIAA. On March 5, 2026, the SEC exercised its discretionary authority under the HFIAA and issued an order granting an exemption from the beneficial ownership reporting requirements of Section 16(a) for officers and directors of certain FPIs. 

As the "Great Wealth Transfer" unfolds, family business owners face critical legal decisions in connection with a sale transaction that can determine whether a deal closes smoothly or is derailed as a result of preventable issues. This piece outlines three critical legal considerations for family business owners preparing for a sale, from understanding purchase price mechanics and the closing process to navigating due diligence. Grasping these concepts, processes and risks will streamline a transaction, maximize the enterprise value of the business and minimize closing risk.