NEWS

Client Alert: Supreme Court Rules President Lacks Authority to Impose Tariffs Under IEEPA

• The Supreme Court ruled that IEEPA does not authorize the President to impose tariffs in a 6-3 decision.
• The Supreme Court did not address how tariffs will be refunded to importers. Resolution of that process will now be in the hands of the lower courts.

NEWS

Client Alert: The Fifth Circuit Clarifies “Limited Partner” for Self-Employment Tax Purposes

• The Fifth Circuit held that a “limited partner” for purposes of the self-employment tax means a partner in a state law limited partnership who has limited liability. 
• The court rejected the IRS’s “passive investor” interpretation and instead held that generally, a limited partner with limited liability under state law qualifies for the exclusion from the self-employment tax on the partner’s share of partnership income. 
• The Fifth Circuit’s decision could lead to a potential circuit split, ultimately setting up the issue for consideration before the Supreme Court. 

NEWS

Employment Law Update: Virginia's 2026 Legislative Session: What Employers Need to Know

Virginia employers may be facing the most significant overhaul of workplace laws in decades. With unified Democratic control of the executive branch and General Assembly, lawmakers have reintroduced numerous previously vetoed proposals and advanced new legislation that could reshape the employment litigation landscape. From leave entitlements, wage transparency, noncompete issues, and artificial intelligence regulation, employers should prepare for substantial shifts in workplace compliance obligations. Below are bills employers should track:

NEWS

Client Alert: Good Intentions, Hidden Risk: How to Structure Resident Programs Safely

Many communities are seeing an increase in resident-led initiatives designed to help neighbors. Initiatives include assisting with minor household tasks, walking pets during illness, providing transportation to appointments or helping with light maintenance such as replacing filters or batteries. These efforts reflect the best of community living. However, when not properly structured, they can create unintended liability exposure for community associations.