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Pursuant to a budget trailer bill chaptered into law on March 24, 2011, the California Franchise Tax Board ("FTB") has the authority to operate and administer the Financial Institution Records Match ("FIRM") program.

Ward and Smith's Hemp and Cannabis Law attorneys recently attended the fifth annual Industrial Hemp Summit. After another year of adjustments and uncertainty caused by COVID-19 and other global factors...

Although the America Invents Act was enacted less than six years ago, the appetite for intellectual property legislation in D.C. has continued unabated over the last several years.

The US Supreme Court heard oral arguments on Wednesday in the consolidated cases of Moyle v. United States, Case No. 23-726 and Idaho v. United States...

Kentucky may soon join the growing number of states that have enacted data privacy legislation. On January 3, 2023, Senator Whitney Westerfield and Senator John Schickel introduced Senate Bill 15...

Hailed as a more environmentally-friendly mode of transport, rail still has a way to come in terms of innovation – but how does patent data indicate the changes we could see coming down the track?

The US Department of Energy (DOE) and the Defense Industrial Base Consortium (DBIC) have opened major new funding pathways aimed at strengthening domestic critical mineral supply chains.

In Merkley v St. Lawrence College of Applied Arts and Technology[1] the Ontario Superior Court examined whether the College and its contractors met their legal duty to...

In today's corporate landscape, joint ventures have become increasingly relevant as a strategic tool in facing geopolitical turmoil and economic uncertainty.

Economic headwinds, spread volatility and intense competition for loans in a shrinking primary market are perfectly rational reasons to conclude that launching a debut CLO today would be a brave step.

Insurance disputes are required to be raised before Insurance Disputes Committees introduced by the UAE regulator in 2019. A new March 2020 directive clarifies the types of disputes to be heard...

The law in relation to the treatment of non-matrimonial assets in the English Family Courts continues to evolve and JL v SL ([2015] EWHC 360) is the latest to join the alphabet of cases dealing with this issue.

Preparing an investor pitch deck is a task that most start-up companies encounter in the fund raising process.

After billions of dollars spent on ads, gigabytes of campaign emails and countless hours of productivity put into Nate Silver's polling blog, Election Day is finally here.

Two years ago, in the before times—before the pandemic, before a painful period of racially charged protests and clashes, before the January 6 attack on the Capitol—a group of nearly 200 chief executives...

On August 30, 2023, the U.S. Department of Labor ("DOL") released its proposed new rule on the "white collar" overtime exemptions.

For years, submitting a Suitability Petition has been like screaming into a void: You'd be lucky if FDA ever responds.