Recent U.S. Hydrofluorocarbon Regulation Shows Climate Commitment Prior to COP26



Taylor F. Dias – On August 9, 2021, the Intergovernmental Panel on Climate Change (IPCC) released its sixth assessment report containing its latest findings on climate change. The United Nations created the IPCC to assess the underlying science of climate change. Although the report articulates that “there is no going back from some changes in the […]



When Accidents Lead to Federal Prosecution: The Unintentional Killings of Birds by Wind Turbines



Sarah D. Angress – With the increasing need for environmental sustainability, society has developed new technologies to better reduce humanity’s carbon footprint. Yet, these new advances in energy technology can have a negative impact on another aspect of the environment—wildlife. Since the 1990s, when the U.S. federal government implemented incentives to help reduce the cost of […]



Toxic Conservatorships: How the “Free Britney” Movement Has Catalyzed Reform in Conservatorship Laws



Gabriella Coffield – Many have probably heard the phrase “Free Britney” at least once over the past decade from the media. The phrase refers to the ongoing movement to grant Britney Spears autonomy from the conservatorship she has been under since 2008. Under the conservatorship, Britney’s father, James Spears, had been appointed Britney’s conservator and […]



Form 13F: The Retail Investors Best Friend and Worst Enemy



Nicolas T. Geraci – Would you believe me if I told you there was a place where an investor could deduce what stocks leading fund managers are buying or selling? A place other than Wall Street Bets? There is. Some fund managers exceeding annual returns of 40%, and others like them, are legally obligated to […]



The Infrastructure Bill’s Hidden Effect on Cryptocurrency



Oliver Ray Duke – One of the Biden Administration’s key agenda items is H.R. 3684, otherwise known as the “Infrastructure Investment and Jobs Act” (the “Infrastructure Bill”). According to President Biden’s Statement of Administrative Policy, the Infrastructure Bill seeks to rebuild deteriorating infrastructure, reduce greenhouse gas emissions, and invest in underserved communities among other legislative priorities. […]



SEC Approves Nasdaq’s Proposal to Increase Board Diversity



Alexa Rosen – Made effective on August 6, 2021, by the U.S. Securities and Exchange Commission (“SEC”), the Nasdaq Stock Market (“Nasdaq”) will now require each Nasdaq-listed company, subject to certain exceptions, to have at least two diverse board members or explain why it does not.  The following article provides a brief overview of the rule, […]



Are Cryptocurrencies Currency? Why The Answer Matters For Corporate Tax Purposes



Lauren Assayag – This July, Tesla announced it will likely accept Bitcoin as payment again. If you purchase a Tesla using a cryptocurrency, like Bitcoin, would Tesla recognize the receipt of an asset and record ordinary business income?  How would you account for your purchase of the Tesla in exchange for Bitcoin?  Would different tax and […]




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