You’ve got a brilliant business idea, but choosing the wrong legal structure could cost you thousands in taxes, expose your personal assets to creditors, or create unnecessary complications as you grow. The business structure you select isn’t just paperwork – it’s a foundational decision that affects your liability protection, tax obligations, fundraising capabilities, and long-term flexibility. In this article, I walk through the most common business structures, compare their pros and cons, and help you determine which one aligns…
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Significant updates to the ALTA/NSPS Land Title Survey Standards will impact health care real estate transactions beginning February 23, 2026. The American Land Title Association (“ALTA”) and the National Society of Professional Surveyors (“NSPS”) have adopted updated Minimum Standard Detail Requirements for ALTA/NSPS Land Title Surveys (the “2026 Standards”), which take effect February 23, 2026, and replace the 2021 version. Although the fundamental purpose of an ALTA survey remains the same, the 2026 Standards introduce clarifications and new requirements…
Continue Reading New 2026 ALTA/NSPS Survey Standards: What Developers and Counsel Should Know

ArticleIn a significant development for U.S. trade policy, on February 20, 2026, the Supreme Court ruled that the Trump administration’s use of the International Emergency Economic Powers Act (“IEEPA”) to impose (1) overly broad worldwide reciprocal tariffs and (2) fentanyl/penalty/ immigration-related tariffs on China, Mexico, and Canada was unconstitutional.
Continue Reading The Supreme Court of the United States Strikes Down Trump Administration’s
Use of Emergency Commerce Law to Impose Broad Tariffs

In this season of resolutions, I pledge to continue in 2026 to promote myself as a problem solver for family law cases. Both the public and the profession will benefit from a renewed effort by lawyers to do so. The profession will benefit by helping more people (and getting more business) and the public will benefit by having their affairs handled professionally rather than taking the risk of doing it themselves. Cause or Correlation? Over the course of my…
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  • In a recent interview, Alison Flynn Gaffney, CEO of two Banner Health hospitals, discussed how she applies a real estate perspective to hospital leadership. Prior to becoming CEO, she spent two years as president of the health care division at JLL, which imparted a unique perspective on leveraging hospital real estate portfolios for the benefit of the hospital mission.
  • The number of health care private equity deals rose 9.5% in 2025, with an estimated 747 deals announced or

    • …
    Continue Reading Weekly Hospital Real Estate Briefing: PE Health Care Deals Rose 9.5% in 2025 | Kaiser and Risant Spent $4.8B on Facilities in 2025 | Novant Approves $1B Master Plan for New Hanover Regional

    The Indiana Court of Appeals (the “Court”) affirmed the trial court’s regular commitment of a patient whose mental illness stemmed from a traumatic brain injury (“TBI”). In its reasoning, the Court connected the past event to the patient’s current aggressiveness, emotional outbursts, inability to provide for basic needs and lack of insight into illness as support for its decision. B.D. v. Richmond State Hosp., 270 N.E.3d 515 (Ind. Ct. App. 2025) (unpublished table decision).
    Background
    B.D. was admitted…
    Continue Reading Indiana Court of Appeals Affirms Regular Commitment of Patient Whose Mental Illness Is a Result of a Traumatic Brain Injury

    One of the biggest myths floating around Wisconsin family law is the idea that child support pays for everything.

    It does not.

    That belief alone fuels endless arguments, builds resentment, and leaves both parents feeling stuck – often without anyone actually being at fault. The truth is simpler, but it takes a clear, written order to make sure everyone’s on the same page.

    Let’s clear this up. Attorney Kyle Kaufman regularly provides additional guidance to families through HKK…
    Continue Reading What Wisconsin Child Support Really Covers – and the Mistakes Parents Keep Making

    On December 15, 2025, the Office of Inspector General (“OIG”) issued Advisory Opinion No. 25‑11 (“Advisory Opinion”) and concluded it would not impose administrative sanctions under the federal Anti‑Kickback Statute (“AKS”) on a biopharmaceutical manufacturer for a series of discounts and rebates offered on multiple vaccines. Although portions of the arrangement failed to meet the technical requirements of the discount safe harbor (42 CFR § 1001.952(h)), OIG determined that the overall fraud and abuse risk was sufficiently low.

    This…
    Continue Reading OIG Offers Contemporary Guidance on Various Discount Constructs in Recent Advisory Opinion

    For many people, the words jail and prison mean the same thing. Both involve handcuffs. Both involve cells. Both involve losing your freedom.

    But under Wisconsin law, the difference between jail and prison is enormous—and on a fifth offense (or higher) Operating While Intoxicated (OWI), that difference can define the rest of your life.

    If you are convicted of a fifth offense—or greater—OWI in Wisconsin, a bifurcated prison sentence is mandatory. That means a period of initial confinement in…
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    On January 26, 2026, the Centers for Medicare & Medicaid Services (“CMS”) issued an Advance Notice of Proposed Rulemaking (“ANPRM”) seeking public input on potential policies to strengthen the domestic supply chain for personal protective equipment (“PPE”) and essential medicines used by Medicare‑participating hospitals. The initiative reflects lessons learned during the COVID‑19 public health emergency and signals a possible shift toward incentivizing or requiring greater reliance on U.S.-manufactured medical products within the Medicare program. This focus on domestic sourcing…
    Continue Reading CMS Solicits Comments on Potential Approaches to Strengthen the American-Made Supply Chain

    The Copyright Office has implemented a new registration option called Group Registration of Two-Dimensional Artwork (GR2D). It may be used to register between two and twenty works of two-dimensional art.
    There are requirements:
    1. The works must all have been published within the same calendar year  (make sure you get advice about what “publication” means under US copyright law)
    2. The works must be eligible types of artwork. Check that list carefully; many types of visual art cannot…
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    What began as a routine walk along the Lake Michigan shoreline in Shorewood last summer has evolved into a dispute related to the foundational
    Wisconsin public trust doctrine. Based on the ensuing fallout, many observers believe this dispute between two Shorewood residents could lead to the Wisconsin Supreme Court revisiting a 100-year-old decision on the limits of public access rights that are enshrined in the Wisconsin Constitution.

    Paul Florsheim, a longtime resident of Shorewood and a University of…
    Continue Reading A Narrow Strip of Sand, a Rocky Constitutional Question

    The fiscal year (“FY”) 2027 H-1B cap season will be the first to operate under a weighted selection system that replaces the prior fully random lottery. Employers should understand how this new process affects both the regular (bachelor’s) cap and the advanced degree (master’s) cap, as it changes selection mechanics but not the overall annual numerical limits.

    The Congressional limits and the online registration process are unchanged:

    • 65,000 regular (bachelor’s) cap.
    • 20,000 advanced degree (U.S. master’s or higher) cap.

    …
    Continue Reading FY 2027 H-1B Cap: What Employers Need to Know About the New System

    Need Help Researching Law in a Foreign Jurisdiction?  The University of Wisconsin Law Library maintains a growing collection of country-specific legal research guides designed to help you get started. Each guide provides an introduction to a country’s legal system and government structure, and directs you to key primary and secondary sources — including constitutions, legislation, case law, legal journals, and more — available through the Law Library and online.
    Whether you’re working on a comparative law issue or simply…
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    Many experts in the commercial transportation industry are bracing themselves for continued increase in cargo theft in 2026.  A recent federal case highlights the increasing sophistication of cargo thieves and high stakes.

    On January 16, 2026, the Department of Justice of the Southern District of Indiana announced the arrest and sentencing of six individuals connected with an organized theft ring and responsible for a multi-million dollar cargo heist. The group responsible carried out at least 14 separate cargo thefts…
    Continue Reading Combatting Cargo Theft and Organized Crime: Strategies for Trucking and Logistics Companies

    The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025, by President Trump. OBBBA represents a significant recalibration of the federal tax framework with direct and lasting consequences for estate planning.

    At its core, OBBBA extends or makes permanent many of the tax cuts originally enacted under the Tax Cuts and Jobs Act of 2017 (TCJA), but stopping there misses the point. OBBBA not only locks in the TCJA’s framework – it adds additional…
    Continue Reading The Impact of the One Big Beautiful Bill Act on Estate Planning