June 17, 2026 In a sign of the times, Union Pacific Railroad Chairman Jim Vena visited President Trump in the Oval Office to receive a blessing after announcing Union Pacific’s historic agreement with Norfolk Southern Railway to combine and create the nation’s first transcontinental railroad. The visit was followed by Union Pacific donating several million
Legal Developments
The False Claims Act Confronts DEI
May 6, 2026 For more than 160 years, the False Claims Act (FCA) has been the federal government’s primary tool to combat fraud. In 2025, the U.S. Department of Justice (DOJ) announced $6.8 billion in recoveries driven largely by health care fraud cases. Now, the Trump administration is using the FCA to target what it
Key 2026 Tax Changes
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
CATCHY SLOGANS MAKE BAD LAW
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
Texas Stock Exchange (TXSE) Approved as Newest National Securities Exchange
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
Navigating Patent Eligibility in the Age of AI: Strategic Insights from the USPTO’s August 2025 Guidance
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
Are Corporations the New Whistleblowers?
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
The Clone Wars: A New Congress Reconsiders the NO FAKES Act to Combat Digital Deepfakes
Timothy J. Miller (LAW ’23) and Jeffrey N. Rosenthal discuss the legal concerns with vocal AI cloning and the reintroduction of the NO FAKES Act in Congress.
DExit vs. the “Billionaire’s Bill:” How S.B. 21 Will Reshape Delaware’s Courts
April 3, 2025
Allegra Abramson (LAW ’24), postdoctoral fellow at Temple Law’s Center for Compliance & Ethics, considers the impact of recently-passed S.B. 21 on Delaware’s courts—and whether corporations will truly “DExit.” This article features remarks by Greg Varallo (LAW ’83) from the 2025 Richard H. Walker (LAW ’73) Chair in Business Law Lecture.
Pennsylvania’s New Annual Filing Requirement for Business Entities and Nonprofit Organizations
January 16, 2025
Noel A. Fleming (JD ’03, LLM ’06) and Kayci D. Petenko (LLM ’16) discuss the new annual filing requirement that business entities and nonprofit organizations registered with the Pennsylvania Department of State must comply with as of January 1, 2025.