IRS Rules Total Return Swap Tied to Real Estate Index is not subject to FIRPTA

On September 9, 2026, the EPA and Army Corps proposed limiting "waters of the United States" to perennial waterbodies, a move that could remove many seasonal wetlands from federal permitting requirements nationwide.

Florida voters will consider Amendment 3 this November, a proposal that could significantly increase homestead exemptions while creating new timing considerations for prospective residents.

In the age of AI-generated works, copyright law is grappling with many questions, including one that seems simple at first blush: where does the human end and the algorithm begin?