March 30, 2026 A broad range of federal tax changes will take effect for both individuals and businesses in 2026. Many of these changes arise under the 2025 Budget Reconciliation Act (H.R. 1), also known as the One Big Beautiful Bill Act (“OBBBA”), while others reflect routine adjustments or the scheduled expiration and modification of
March 18, 2026 No Tax on Tips – No Tax on Overtime – No Tax on Social Security. This trifecta of slogans from the 2024 campaign was so compelling that although one candidate coined them, the other candidate embraced them as well. The problem with these slogans is that they have made bad law. The
March 10, 2026 On September 30, 2025, the U.S. Securities and Exchange Commission (SEC) approved the application of the Texas Stock Exchange LLC (TXSE) to become the 29th registered national securities exchange in the United States. This approval is a culmination of several other efforts supported by TXSE to champion the state of Texas as
March 5, 2026 On December 3, 2025, Philadelphia Mayor Cherelle Parker signed the Philadelphia City Council legislation prohibiting discrimination and requiring accommodation on the basis of needs related to menstruation, perimenopause, or menopause. The new ordinance will take effect on January 1, 2027. The bill amends the Philadelphia Fair Practices Ordinance to prohibit discrimination on
On this episode of the Temple 10-Q&A, Editor Madelyn Demchick (LAW’26) sat down with U.S. Bankruptcy Judge Michelle Harner. Judge Harner is a U.S. Bankruptcy Judge for the District of Maryland. Prior to her appointment to the bench, Judge Harner served as the Francis King Carey Professor of Law and the Director of the Business
February 18, 2026 The Supreme Court’s 5-4 decision in the controversial chapter 11 bankruptcy reorganization of opioid-maker Purdue Pharma ended the use of nonconsensual third-party “releases,” which discharge (eliminate) liabilities of nondebtors who may share liability with a corporate debtor. Although the majority opinion is correct that the Bankruptcy Code does not permit this, it
September 9, 2024
The Temple 10-Q has updated its “AI Resources for Business Lawyers” page to aid business lawyers and students in staying up to date on AI’s latest and what it means for business law. Recognizing the expansive, fast-moving nature of AI, this resource contains valuable links for business law practitioners and students sourced from Temple’s business law community and the wider news media.
February 4, 2026 The August 4, 2025 memorandum (Memo) issued by the U.S. Patent and Trademark Office (USPTO) clarifies how examiners should approach subject matter eligibility under 35 U.S.C. § 101. It raises the bar for § 101 rejections and offers applicants new tools to defend their claims. The Memo explicitly instructs examiners not to
On this episode of the Temple 10-Q&A, Temple Law Professor and Temple 10-Q Faculty Editor Jonathan Broder (LAW ’83) sat down with Dennis Arouca (LAW ’77). A member of the Temple Law School Board of Advisors, Mr. Arouca narrates his path to, through, and beyond Temple Law, recounting the twists and turns of his legal
January 12, 2026 The concept of whistleblowing has traditionally referred to individuals who expose organizational wrongdoing, often at significant personal risk. Historically, corporations were not viewed as whistleblowers, particularly with respect to reporting misconduct by their own employees or agents. Since the early 2000s, however, enforcement policies and regulatory incentives have increasingly encouraged corporate self-disclosure