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On Wednesday, November 30th, an Illinois state appeals court held that the Illinois Biometric Information Privacy Act (BIPA) requires private entities to develop retention-and-destruction schedules...

More and more, regulators are focusing their rulemaking power not just on how a company responds (or doesn't respond) to a data breach, but the steps it took far in advance to prevent or mitigate such a breach.

On May 5, 2020, the Seventh Circuit held that a plaintiff who brought claims under the Illinois Biometric Information Privacy Act ("BIPA") had suffered an injury-in-fact sufficient to confer Article III standing...

Now that one-year-olds have mastered iPads, it’s clear that children will be interacting with the Internet more and more — and at a younger age.

The California Supreme Court recently held that you can't have your cake and eat it, too.

It's easy to understand the desire to find investment assets that will provide a higher yield in today's low-rate environment and the desire to raise capital to fund real estate projects.

In another example that there is no "boilerplate" in commercial real estate documents, the California Court of Appeal recently held that an indemnity provision not only covered claims by third parties, but it also covered direct claims by the parties to the contract.

In shopping center leases, the landlord may agree to protect current tenants with exclusive use provisions, blocking future tenants from competing with the already existing businesses ...

Letters of Intent can be minefields. On the one hand, business people want to use them to tie up a deal. On the other, they don't want to be bound by them if they want to walk away.

A Missouri appellate court has for the first time recognized that a construction contractor may pursue a breach of contract claim against a public entity owner based on the "Spearin doctrine,"...

Not all tenants are created equal. Shopping center landlords can agree that having a high-end retailer on their roster often beats out the local mom-n-pop shop.

The pace of sale/leaseback transactions has accelerated in 2014, as both publicly traded and privately held companies analyze the benefits and drawbacks to a sale/leaseback transaction.

The 2017 tax reform introduced a deduction generally equal to 20% of qualified business income (QBI) or the taxpayer's taxable income, subject to certain limitations.

As we near tax season, below are some tips for CPAs when planning and preparing tax returns for trusts, along with a link to an upcoming webinar on this very topic.

Our last post discussed self-employment (SE) tax and taxpayers' efforts to avoid that tax when using an entity taxed as a partnership to conduct business.

Should AI prompts and outputs be awarded special privilege under the law? Discussions regarding attorney-client privilege and work product concerns for AI have become part of public discourse...

With the rise of Bitcoin and other cryptocurrencies, a large number of "miners" use extremely large (and expensive) amounts of power to "mint" new "coins" for these cryptocurrencies.