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U.S. Court of Appeals for the Fifth Circuit Lifts Injunction on Corporate Transparency Act

December 23, 2024

  UPDATED DECEMBER 24, 2025 Following the Federal Court of Appeals decision on December 23, 2024, FinCEN updated its website to provide several important deadline extensions to the Corporate Transparency Act (CTA) reporting requirements. https://fincen.gov/boi   Reporting Companies that were created prior to January 1, 2024:  January 13, 2025 is the new deadline for filing…

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Federal Court Blocks Corporate Transparency Act: Landmark Ruling Halts CTA Reporting Requirements, Including January 1, 2025 Reporting Deadline

December 4, 2024

  On December 3, 2024, the United States District Court for the Eastern District of Texas enjoined the Corporate Transparency Act (the “CTA”) and the Reporting Rule implementing the CTA (the “December 2024 Order”). The December 2024 Order may reverse course for an estimated 32.6 million existing business entities that otherwise were required to disclose their beneficial owners…

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Donald J. Trump Strikes Again . . . and Again . . . and Again!

September 20, 2024

  As I have written before, Donald J. Trump has proven over and over to be the gift that goes on giving to copyright and trademark lawyers. Last time around it was the battle over the application to register the trademark for TRUMP TOO SMALL—which ended with a Supreme Court decision blocking the registration but nevertheless…

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Understanding Waivers of Subrogation in Commercial Leases

September 17, 2024

  When navigating the complexities of commercial leases, you might encounter the term “waiver of subrogation.” Waiver of subrogation clauses are often accepted as boiler plate legalese in lease agreements. However, the wrong language in a waiver of subrogation clause can be a costly mistake. Waiver of subrogation clauses are a crucial concept that can…

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Corporate Transparency Trap: Spotting Red Flags to Avoid CTA Scams

September 16, 2024

  We all know to be wary of classic red flags in relationships—like the guy who still calls his mom to make his dentist appointments. But what about red flags when it comes to business-related correspondence? In today’s world, scammers are constantly seeking opportunities to prey on unsuspecting individuals and businesses. While we can’t stop…

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Unclear Eyes, Full Courts, Can Lose? The FTC’s Non-Compete Ban in Limbo

September 9, 2024

  Non-compete agreements have long been a staple in employment contracts across various industries, serving as tools for employers to protect their business interests. However, the widespread use of these agreements has sparked significant debate regarding their impact on workers and the economy. In response to these concerns, the Federal Trade Commission (the “FTC”) introduced…

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Hen-dependence Day: Missouri Law Lets Homeowners Keep Chickens, HOA or Not

July 18, 2024

  On July 9, 2024, Governor Parsons signed HB 2062, which overrules homeowners’ association (“HOA”) restrictions on the ownership or pasturing of chickens. Codified at R.S.Mo. § 442.404.5(1) & (2), this new law becomes effective on August 28, 2024.  Here is what the new law states: 5. (1) No deed restrictions, covenants, or similar binding agreements…

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From Hoosier to Habeas: The Hazards of Legalese

May 28, 2024

  This all began a week or so ago when I was strolling past a popular coffee-and-pastry spot in Evanston, Illinois. Having been born and raised in St. Louis, I smiled and shook my head as I glanced up at the establishment’s name, Hoosier Mama Pie Company. As my protagonist Rachel Gold explains in my…

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Court rules that the CTA is Unconstitutional: Enforcement of the CTA in Limbo

May 21, 2024

  Since the passage of the Corporate Transparency Act (“CTA”) and the implementation of the associated regulations, various parties have been arguing that the statute was an overreach and unconstitutional.  We have been waiting to see how courts ruled on this – and we now have our first answer – with the initial court win…

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Behind the Music Ban: Who Pays the Price When UMG and TikTok Fight?

March 27, 2024

  Whether you are a content creator, musical artist, or someone like me who often (shamelessly) finds themselves mindlessly scrolling through social media platforms during their free time, you have likely caught wind of the recent dispute between Universal Music Group (“UMG”)—one of the world’s largest music conglomerates—and TikTok, one of the fastest growing, influential,…

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BREAKING: U.S. Department of Treasury Announces Change to Reporting Deadline for Companies Formed in 2024

November 29, 2023

  The Financial Crimes Enforcement Network (FinCEN) – the agency responsible for implementing new requirements imposed by the Corporate Transparency Act of 2021 – has announced a change to the deadlines for the reporting of information by companies formed in 2024. Under the rule, as initially announced, those companies would have had 30 days from…

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The Corporate Transparency Act: What does a CPA need to know?

November 21, 2023

  More and More Reporting to the U.S. Department of Treasury In a seemingly never-ending quest to crack down on money laundering, funding of terrorism, and tax evasion, our federal government’s latest attempt to prevent individuals from concealing their business holdings through shell companies and complex ownership structures is a doozy: the Corporate Transparency Act…

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From Record Deals to Corporate Governance: Why I Care About the CTA

November 17, 2023

  What does an IP attorney who spends his days trying to protect the work of the creative class know about “corporate governance” you might ask?    I’ve never had a professional specialty that was particularly easy to explain or for other attorneys to understand. I’ve been called many things in my career, but “corporate governance…

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Property Reassessment Survival Guide: Why Is My Property Being Reassessed?

June 28, 2023

  What is Property Reassessment?  Missouri law requires every county assessor (and the St. Louis City Assessor) to reassess the value of each property within their jurisdiction during the spring of every odd-numbered year. This process is known as reassessment. Unless you sell or significantly improve your property after that reassessment, the valuation of your…

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A Trademark for Trump’s Private Part? The Gift that Goes on Giving

June 14, 2023

  Ready? How about a copyright claim over a farting doll named Pull My Finger Fred? Or a Supreme Court case over the trademark FUCT? Yes, to quote the reassurance that Cousin Eddie (Randy Quaid) offers to a disappointed Clark Griswold (Chevy Chase) in National Lampoon’s Christmas Vacation when Clark discovers that his Christmas bonus is…

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Artificial “Intelligence”? A Cautionary Tale Starring the ChatBot Associate from Hell

June 2, 2023

  As both a trial attorney and the author of novels, I have learned to heed the words of Mark Twain, who wrote: “Truth is stranger than fiction, but it is because fiction is obliged to stick to possibilities. Truth isn’t.”  We’ve all heard remarkable true stories about amazing coincidences (twins separated at birth and…

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LLCs Taxed as S Corporations: Welcome Relief for Inadvertent “S” Failures

June 1, 2023

  A Disaster Waiting to Happen  Picture it: The year is 2003. You are an owner of a limited liability company that has elected to be taxed as an S corporation. When you formed your LLC, you worked with an attorney to draft the operating agreement, and your CPA filed the S election. You went…

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Fair Use Face-Off: Warhol vs. Goldsmith – Unpacking the Unexpected Ruling

May 19, 2023

  Yesterday morning the Supreme Court issued its long-awaited ruling in one of the most closely-watched copyright cases in a long time – Andy Warhol Foundation v. Goldsmith. This case raised the question of whether pop artist Andy Warhol’s silkscreen painting of rock star Prince infringed on a photograph of Prince on which it was…

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Worried That Your Property Taxes Are about to Go Up?

May 9, 2023

  Many Missouri property owners have discovered that their property values have increased – at least according to their county assessors.  If you believe the assessor may have overvalued your property, the law gives you the right to appeal that valuation.  Understanding the process and some of the terminology involved can increase your chances of…

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The Cost of Streaming: How TV Writers and Musicians Are Paying the Price for Your Binge-Watching Habits

May 8, 2023

  How can there be a writer’s strike when we’re living in a time of unprecedented TV and movie production, with more screens and outlets to watch content on than ever before? And what does this mean for the music industry? Great questions. Let’s talk about it. The Streaming Era’s Impact on the Writer’s Strike …

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