2026 Articles

Frequently Asked Questions and Suggested Best Practices Related to Generative Artificial Intelligence in the Legal Profession By Carolyn Elefant January 2026 AI in the practice of law is becoming unavoidable--familiarize yourself with obligations that may arise with usage of AI in your practice, including copyright, plagiarism, disclosure, privacy and confidentiality, duty to supervise, and legal ethics.

ISBA Midyear Meeting Highlights From the Federal Taxation Section By Sandra D. Mertens January 2026 The Federal Taxation Section Council met during the Joint Midyear Meeting to discuss business and issues relevant to the tax community, including the One Big Beautiful Bill Act.

One Big Beautiful Bill Act: Tax Changes for 2026 for Large and Small Businesses By Sandra D. Mertens January 2026 The One Big Beautiful Bill Act brings many changes to provisions relating to businesses, including business taxes, incentives for rural and agricultural ventures, paid family and medical leave credit, business interest deductions, excess business loss limitations, bonus depreciation, and charitable contributions.