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Publications

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December 12, 2025

Preview of Expected Guidance for Employers on “Trump Accounts” and Upcoming Regulations Announced

Employee Benefits and Executive Compensation Alert
November 11, 2025

New York City Expands Safe and Sick Leave Law and Narrows Temporary Schedule Change Obligations

Employment Law Alert
October 31, 2025

Federal Circuit Holds That Patentee’s Disavowal of Claim Construction Warrants Reversal of Summary Judgment

The Intellectual Property Strategist
October 31, 2025

Founder Focus on Valuing Private Shares

Founder Focus Alert
October 2, 2025

Nasdaq Proposes Changes to Initial and Continued Listing Standards

Cross-Border Capital Markets Alert
October 1, 2025

Ninth Circuit Rules that Decision Reimposing the Automatic Stay is Immediately Appealable

The Bankruptcy Strategist
September 29, 2025

Administration Actions Targeting Domestic Terrorism and Their Implications for Nonprofits

Tax-Exempt Organizations Alert
August 31, 2025

Federal Circuit: Board Erred in Finding No Likelihood of Confusion Between KIST and SUNKIST Marks

The Intellectual Property Strategist
August 21, 2025

Pooled Employer Plans: DOL Issues New Interpretive Guidance and Tips for Employers

Employee Benefits and Executive Compensation Alert
August 15, 2025

DOL Begins to Act Under the New Executive Order Aimed to Increase Alternative Investments in Retirement Plans

Employee Benefits and Executive Compensation Alert
August 14, 2025

AI- and Cryptocurrency-Related Securities Class Action Filings in 2025 H1

August 4, 2025

U.S. Attorney General Issues New Guidance on DEI Programs and Policies

Employment Law Alert
July 30, 2025

Prediction Markets Set to Benefit from U.S. Enforcement Shift

July 24, 2025

The One Big Beautiful Bill: Top Tax Takeaways for Nonprofits

Tax-Exempt Organizations Alert
July 23, 2025

Highlights of the Employee Benefits Provisions in the One Big Beautiful Bill

Employee Benefits and Executive Compensation Alert
July 18, 2025

Strict Liability for Content Providers is Gaining Traction in New York

New York Law Journal
July 7, 2025

Changes to QSBS Rules

Founder Focus Alert
July 2025

Federal Circuit: District Court Did Not Err In Declining to Find Infringement By Moderna’s Activities Involving COVID-19 Vaccine

The Intellectual Property Strategist
July 2025

High Court Expands the Reach of the Wire Fraud Statute (Part III)

Business Crimes Bulletin
June 30, 2025

The Divestiture Rule Explained: A Judge-Made Doctrine Doesn't Necessarily Deprive a Lower Court of Ongoing Subject Matter Jurisdiction

The Bankruptcy Strategist
June 24, 2025

Even Nazi Saboteurs Deserve A Pro Bono Lawyer

The National Law Journal
June 13, 2025

The SEC Solicits Feedback to Potentially Amend the Definition of Foreign Private Issuer

Cross-Border Capital Markets Alert
June 12, 2025

Supreme Court Rejects Heightened Evidentiary Burden For “Reverse Discrimination” Title VII Plaintiffs

Employment Law and Employee Benefits and Executive Compensation Alert
June 10, 2025

New DOL Guidance for Retirement Plans on Cryptocurrency and ESG Investments

Employee Benefits and Executive Compensation Alert
May 21, 2025

DOJ Announces Guidance on White Collar Enforcement Priorities and Corporate Cooperation

White Collar Defense and Investigations Alert
May 19, 2025

Trump Administration Announces False Claims Act Investigation Into Harvard

Tax-Exempt Organizations Alert; White Collar Defense and Investigations Alert
May 2025

Federal Circuit Examines Written Description Requirements for U.S. Patent Application Publications Used as Prior Art Under Pre-AIA

Intellectual Property Strategist
April 30, 2025

Drawing the Line: What Constitutes Harboring Under the Alien Harboring Statute?

Business Crimes Bulletin
Spring 2025

Formal & Informal Negotiations ASAP!

Eurofenix, the Journal of INSOL Europe
April 24, 2025

'Medical Marijuana v. Horn': High Time for RICO Reform

The National Law Journal
April 22, 2025

Section 83(b) Elections — Should You Pay Taxes Now?

Founder Focus Alert
April 18, 2025

Fed. Circ.'s PTAB Ruling Highlights Obsolete Rationale

Law360
April 15, 2025

DOL Clarifies Annual Funding Notice Requirements and Updates Model Notices

Employee Benefits and Executive Compensation Alert
April 9, 2025

A Primer on Chapter 11 Trustees & Examiners

New York Law Journal
April 8, 2025

FinCEN Issues Interim Final Rule Under the Corporate Transparency Act

Corporate Law Alert
April 4, 2025

Delaware Enacts Changes to the Delaware General Corporation Law

Corporate Law Alert
March 24, 2025

EEOC and DOJ Issue Guidance on “Unlawful DEI-Related Discrimination” under Title VII

Employment Law Alert
March 12, 2025

Don't Wait Until It's Too Late: Estate Essentials for Wealthy Individuals

Serious Coin Podcast
March 5, 2025

DraftKings NFT Settlement Leaves Securities Question in Limbo

March 4, 2025

The First Circuit Requires But-For Causation in False Claims Act Cases Predicated on Violations of the Anti-Kickback Statute, Adding to Circuit Split

Litigation Alert
March 1, 2025

Federal Circuit: PTAB Jurisdiction Exists Over Expired Patents

The Intellectual Property Strategist
February 24, 2025

AI Training Using Copyrighted Works Ruled Not Fair Use

Intellectual Property Transactions Alert
February 18, 2025

The Fourth Circuit Broadly Interprets “Inducement” and “Remuneration” Under the Anti-Kickback Statute and Creates a Circuit Split

Litigation Alert
February 7, 2025

New Proposed Catch-Up Contribution Regulations Answer Many Questions

Employee Benefits and Executive Compensation Alert
February 6, 2025

Trump’s January 2025 Executive Orders: Implications for Employers

Employment Law Alert
February 6, 2025

U.S. Department of Education Confirms It Will Enforce 2020 Title IX Rule and Regulations Following District Court Ruling and Executive Order

Employment Law and Tax-Exempt Organizations Alert
January 28, 2025

Transition Agreements

Founder Focus Alert
January 16, 2025

A supreme double standard: Samuel Alito stretches the ethical gulf between justices and judges

Salon

Page 2 of 19

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Firm Highlights

Blog Post
AI Companies Find Value in Bankrupt Companies
Spirit Airlines filed for bankruptcy in November 2024 and, after emerging from bankruptcy, filed again in August 2025. During the second case, the company tried to find a way to keep the airline in business but to no avail. In May 2026, Spirit Airlines pivoted towards a wind-down and ceased operations. This summer, as a part of its wind-down, Spirit Airlines began marketing its remaining assets. It had plenty of traditional assets to sell. For example, the debtors’ bid procedures motion filed in May 2026 listed the following assets: takeoff and landing slots at LaGuardia Airport; aircraft hangar(s); corporate headquarters; training center; multi-family residential buildings; ground service equipment; spare engines; flight simulators; aircraft maintenance equipment; and assets related to the...
Blog Post
Fees Recoverable by Oversecured Creditors in Bankruptcy: The Application of Code Sections 506(b) and 502(b)
Bankruptcy Code section 506(b) entitles an oversecured creditor to post-petition interest and reasonable fees and other charges. Are a creditor’s pre-petition charges also subject to a court’s view of what is reasonable? Courts are split on this issue. A judge in New York recently explained why, in his view, reasonableness is not the right standard for the pre-petition portion of a claim. Pre-petition charges should be determined by applicable state law and not a judge’s analysis of what is reasonable. In re 1300 Desert Willow Road, LLC, No. 25-11375, 2026 WL 2088511 (Bankr. S.D.N.Y. Jul. 20, 2026). The debtor is a single-asset real estate company. The creditor had loaned the debtor $20 million secured by a mortgage on real property. The debtor...
Publication
U.S. Department of Education Formally Reverts to Title IX Rules from 2020
On September 29, 2026, the U.S. Department of Education (the “ED”) published a Final Rule, “Recodification of Title IX Rules,” formally removing the 2024 Title IX Rule from the Code of Federal Regulations (“CFR”) and restoring the provisions of the 2020 Title IX Rule, with a few exceptions.[1] The 2026 Title IX Rule took effect upon publication. For most schools, colleges, and other recipients of federal education funding, the 2026 Rule does not change day-to-day obligations, because the 2020 framework has governed since early 2025. It does, however, close a chapter of litigation and set the stage for further regulatory action. As we reported in our February 6, 2025 Alert, a federal district court vacated the entirety of the 2024...
Blog Post
You Win Some and Lose Some: Judge Liman Decides Competing Motions to Compel
On September 4, 2026, District Judge Lewis J. Liman (S.D.N.Y.) granted in part and denied in part Plaintiff Lashify, Inc.’s (“Lashify”) motion to compel discovery and denied Defendants Qingdao Network Technology Co., Ltd., d/b/a UCoolMe and Vivicute Limited’s (“UCoolMe”) motion to compel. Lashify, Inc. v. Qingdao Network Tech. Co., Ltd., No. 25-cv-4183 (S.D.N.Y. Sep. 4, 2026). Lashify’s Motion to Compel Lashify moved to compel UCoolMe to provide responses to discovery requests relating to: (i) product samples and raw materials; (ii) manufacturing; (iii) employees and supply chain; (iv) marketing; and (v) finances. Id. at *2. The Court found that each of those topics were relevant under Fed. R. Civ. P. 26(a) and that UCoolMe did not sufficiently respond to discovery requests related to...
Publication
Data Sale In Spirit Bankruptcy Raises Novel Privacy Risks
In August 2025, Spirit Airlines filed its second bankruptcy less than a year after its first. Although the company tried to find a way to keep the lights on, in May 2026, Spirit Airlines pivoted toward liquidation in the U.S. Bankruptcy Court for the Southern District of New York. Though asset sales are routine practice in large Chapter 11 cases like Spirit Airlines, in this case, the debtors' proposed sale of assets has raised novel data privacy questions that the law may not be ready to answer. To continue reading Daniel A. Lowenthal and Kimberly Black's article on this topic, please click here.
Firm News
Barbara Mullin Named Among Benchmark Litigation’s 2026 Top 250 Women in Litigation
Partner Barbara Mullin has been named one of Benchmark Litigation’s 2026 Top 250 Women in Litigation. The ranking uses an extensive research process, including “months of investigation into individual litigators’ professional activities as well as client feedback surveys and one-on-one interviews” to identify women who are “top players” in their field. To learn more, please click here.
Firm News
Law360 Spotlights Firm’s Litigation Department
Joshua Goldberg, Partner and Chair of the firm’s Litigation Department, was profiled by Law360 on the hallmarks of the department, including its trial-ready mindset and commitment to zealous advocacy. The feature also highlights the firm’s single-office operation as a key strength, along with its unique clerkship hiring model, focus on talent development, strategic lateral recruiting, and diverse litigation practice offerings. The profile is featured in Law360’s Litigation Daily and New York Pulse. To read the full profile, please click here.
Publication
Supreme Court Declines to Revisit “Undue Hardship” Standard in Religious Accommodations Cases
On October 5, 2026, the Supreme Court of the United States denied a request by a group of Washington firefighters for further clarification as to whether employers accused of illegally denying religious accommodations pursuant to Title VII of the Civil Rights Act (“Title VII”) must show that the requested workplace adjustments present an actual hardship. Petersen et al. v. Snohomish Regional Fire & Rescue et al., No. 25-1210. The Court’s denial of the petition for certiorari signals a vote of confidence from the Justices in their landmark 2023 Groff v. DeJoy decision, 600 U.S. 447 (2023), which heightened the previous “de minimis” standard for employers’ showing of undue hardship in cases of denied religious accommodations requests. Religious Accommodations and Undue...
Blog Post
Delaware Bankruptcy Court Crafts Test Concerning Post-Confirmation “Related-To” Jurisdiction
The filing of a bankruptcy case creates an estate consisting of the debtor’s legal and equitable property. The estate will continue until the debtor’s confirmed plan of reorganization or liquidation goes effective. It will then terminate, and the property will either revest in the reorganized debtor or be transferred to another entity such as a post-confirmation liquidation trust. Now and then, bankruptcy judges face this issue: after plan confirmation, when can a liquidation trustee assert state law claims in a lawsuit filed in the bankruptcy court? In terms of a bankruptcy court’s subject matter jurisdiction, the question can be articulated this way: when can a bankruptcy court have post-confirmation related-to jurisdiction over such claims under 28 U.S.C. section 1334?[i] A bankruptcy judge...
Firm News
Firm Attorneys Honored by The Legal Aid Society at 2026 Pro Publico Awards
On October 7, 2026, The Legal Aid Society honored Of Counsel David Dykhouse and Associates Kimberly Black and Jillian Horowitz at its annual Pro Bono Publico Awards Ceremony. The Pro Bono Publico Award recognizes pro bono partners for their outstanding contributions to advancing equal justice for New Yorkers. Mr. Dykhouse, Ms. Black, and Ms. Horowitz were honored for their work representing a group of tenants in connection with a real estate group’s bankruptcy filing. Prior to its bankruptcy, the group owned 93 different properties with over 5,000 residential units. The tenants lived in unsafe and unsanitary conditions due to real estate group’s years of neglect. Patterson Belknap filed an objection to the group’s proposed sale of its real estate portfolio, asserting that the...
Blog Post
AI Companies Find Value in Bankrupt Companies
Spirit Airlines filed for bankruptcy in November 2024 and, after emerging from bankruptcy, filed again in August 2025. During the second case, the company tried to find a way to keep the airline in business but to no avail. In May 2026, Spirit Airlines pivoted towards a wind-down and ceased operations. This summer, as a part of its wind-down, Spirit Airlines began marketing its remaining assets. It had plenty of traditional assets to sell. For example, the debtors’ bid procedures motion filed in May 2026 listed the following assets: takeoff and landing slots at LaGuardia Airport; aircraft hangar(s); corporate headquarters; training center; multi-family residential buildings; ground service equipment; spare engines; flight simulators; aircraft maintenance equipment; and assets related to the...
Blog Post
Fees Recoverable by Oversecured Creditors in Bankruptcy: The Application of Code Sections 506(b) and 502(b)
Bankruptcy Code section 506(b) entitles an oversecured creditor to post-petition interest and reasonable fees and other charges. Are a creditor’s pre-petition charges also subject to a court’s view of what is reasonable? Courts are split on this issue. A judge in New York recently explained why, in his view, reasonableness is not the right standard for the pre-petition portion of a claim. Pre-petition charges should be determined by applicable state law and not a judge’s analysis of what is reasonable. In re 1300 Desert Willow Road, LLC, No. 25-11375, 2026 WL 2088511 (Bankr. S.D.N.Y. Jul. 20, 2026). The debtor is a single-asset real estate company. The creditor had loaned the debtor $20 million secured by a mortgage on real property. The debtor...
Publication
U.S. Department of Education Formally Reverts to Title IX Rules from 2020
On September 29, 2026, the U.S. Department of Education (the “ED”) published a Final Rule, “Recodification of Title IX Rules,” formally removing the 2024 Title IX Rule from the Code of Federal Regulations (“CFR”) and restoring the provisions of the 2020 Title IX Rule, with a few exceptions.[1] The 2026 Title IX Rule took effect upon publication. For most schools, colleges, and other recipients of federal education funding, the 2026 Rule does not change day-to-day obligations, because the 2020 framework has governed since early 2025. It does, however, close a chapter of litigation and set the stage for further regulatory action. As we reported in our February 6, 2025 Alert, a federal district court vacated the entirety of the 2024...
Blog Post
You Win Some and Lose Some: Judge Liman Decides Competing Motions to Compel
On September 4, 2026, District Judge Lewis J. Liman (S.D.N.Y.) granted in part and denied in part Plaintiff Lashify, Inc.’s (“Lashify”) motion to compel discovery and denied Defendants Qingdao Network Technology Co., Ltd., d/b/a UCoolMe and Vivicute Limited’s (“UCoolMe”) motion to compel. Lashify, Inc. v. Qingdao Network Tech. Co., Ltd., No. 25-cv-4183 (S.D.N.Y. Sep. 4, 2026). Lashify’s Motion to Compel Lashify moved to compel UCoolMe to provide responses to discovery requests relating to: (i) product samples and raw materials; (ii) manufacturing; (iii) employees and supply chain; (iv) marketing; and (v) finances. Id. at *2. The Court found that each of those topics were relevant under Fed. R. Civ. P. 26(a) and that UCoolMe did not sufficiently respond to discovery requests related to...
Publication
Data Sale In Spirit Bankruptcy Raises Novel Privacy Risks
In August 2025, Spirit Airlines filed its second bankruptcy less than a year after its first. Although the company tried to find a way to keep the lights on, in May 2026, Spirit Airlines pivoted toward liquidation in the U.S. Bankruptcy Court for the Southern District of New York. Though asset sales are routine practice in large Chapter 11 cases like Spirit Airlines, in this case, the debtors' proposed sale of assets has raised novel data privacy questions that the law may not be ready to answer. To continue reading Daniel A. Lowenthal and Kimberly Black's article on this topic, please click here.
Firm News
Barbara Mullin Named Among Benchmark Litigation’s 2026 Top 250 Women in Litigation
Partner Barbara Mullin has been named one of Benchmark Litigation’s 2026 Top 250 Women in Litigation. The ranking uses an extensive research process, including “months of investigation into individual litigators’ professional activities as well as client feedback surveys and one-on-one interviews” to identify women who are “top players” in their field. To learn more, please click here.
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