July 7, 2025

One Big Beautiful Bill

Estate tax legislation makes the $15 million exemption permanent starting January 1, 2026—no year-end rush for planners this time! The verdict is in! Estate planners WILL get time off for the December holidays this year! There will be no end-of-ye...

Summer 2025

Securing The Invisible Empire: How Family Offices Can Mitigate Cyber Risks

Securing the Environment is NOT Always Easy, But is Entirely WorthwhileFamily offices have become increasingly attractive targets for cybercriminals. While family offices often steward billions of dollars in assets and oversee a&nbs...

Q3 2025

Under Pressure: When Creditor Pressure Impairs the Applicability of the Objective ‘Ordinary Course of Business’ Defense

*This article was co-authored by former Lowenstein summer associate Samantha Caraballo. This article focuses on the Objective Prong, which was addressed by the Bankruptcy Court for the District of Delaware (the “Court”) in FI Liquidating Trust v....

Q3 2025

Tariffs: Catalyst of Financial Distress or Driver of Value?

As the cornerstone of the current administration’s economic policy, tariffs and global trade issues more generally have been the subject of intense news coverage and public debate for the past eight months. The United States has seen a sharp incre...

June 27, 2025 | Pair of Federal Court Rulings Find Fair Use in AI Model Training

Overview In the past week, two significant rulings from the Northern District of California addressed the application of the fair use doctrine to the use of copyrighted books in training large language models (LLMs). Both Meta Platforms Inc. and A...