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Latest from Amundsen Davis Newsletters & Alerts - Page 2

On April 2, President Trump issued a new presidential proclamation adjusting his earlier issued section 232 tariffs on steel, aluminum, copper, and their respective derivative products. The changes went into effect on April 6 and alter how these tariffs are assessed and calculated.
Key Changes to Section 232 Tariffs
The “adjustments,” which are specifically provided in the accompanying Annexes I-A, I-B, II, III & IV, provide as follows:

  • Articles made entirely or almost entirely of aluminum, steel, or

…
Continue Reading Trump Overhauls Section 232 Tariffs on Steel, Aluminum, and Copper

A major shift in federal tax law now allows innovative businesses to deduct many domestic research and experimental costs immediately.  The One Big Beautiful Bill Act of 2025 (the “OBBB”) created new Internal Revenue Code (“IRC”) §174A, permitting full first‑year expensing of domestic “research and experimental” costs for tax years beginning after Dec. 31, 2024.

Alternatively, taxpayers may elect to amortize those domestic “research and experimental” costs over a period of not less than 60 months. This reverses the…
Continue Reading New Federal Research Tax Credit Rules: How Increasing Research Activity Can Benefit Innovators From the One Big Beautiful Bill Act

Article
A growing wave of CIPA lawsuits claims that common website analytics tools unlawfully “eavesdrop” on California consumers by collecting behavioral data without clear disclosure or consent. Any business with a website accessible in California could be at risk. Understanding what triggers these lawsuits and how to tighten up website privacy practices can help companies stay out of the crosshairs.

Continue Reading Wiretap or Trap and Trace: A Common Data Privacy Claim That May Be Coming
Your Way

U.S. Customs and Border Protection (CBP), in response to an order issued by the Court of International Trade (CIT), proposed on March 6 an administrative process to refund tariffs imposed by President Trump.
As we previously reported, on February 20, 2026, the Supreme Court ruled that the Trump administration’s use of the International Emergency Economic Powers Act (IEEPA) was unconstitutional. As a result of that decision, the case was kicked back to the CIT to address the refund…
Continue Reading Trump Tariffs: CBP Proposes Refund Process Following Court of International Trade Order

On July 3, 2025, Congress passed the One Big Beautiful Bill Act (“OBBBA”). This legislation was officially signed into law on July 4, 2025, and makes permanent a number of provisions first introduced in the 2017 Tax Cuts and Jobs Act (TCJA). Below are some of the highlights from the OBBBA as they pertain to estate planning and personal tax strategies.
Gift and Estate Tax Exemption
Under the TCJA, the estate and gift tax exemption amounts were increased, with

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Continue Reading Tax Changes Under the OBBBA Relevant to Estate Planning

In 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.

As a result of that decision, the Supreme Court reaffirmed the Court of Appeals for the Federal Circuit (“CAFC”) decision, and kicked the case back to the Court of International…
Continue Reading The Supreme Court of the United States Strikes Down Trump Administration’s Use of Emergency Commerce Law to Impose Broad Tariffs

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

Over the past year, escalating protective tariffs have prompted many domestic and foreign medical device manufacturers to reach out for assistance with duty-free entry of their products into the U.S.

In many cases, relief is available under the little-known international agreement, the Nairobi Protocol, formally known as the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials.
How the Nairobi Protocol Provides Duty-Free Entry
The U.S. implements the Nairobi Protocol through special provision of the

…
Continue Reading How to Qualify Medical Devices for Duty-Free Import Into the U.S.

Although Indiana adopted the Consumer Data Protection Act (CDPA) in 2023, on January 1, 2026, the CDPA rubber officially hit the road. This data privacy law regulating how businesses must handle the personal information of their Indiana customers should be at the top of your new year’s resolutions. The Indiana Attorney General’s Office has signaled that it will be actively enforcing the CDPA on behalf of Indiana residents, so it’s important for your business to review what the law

…
Continue Reading New Consumer Privacy Requirements Under the Indiana Consumer Data Protection Act Are Here

In September 2025, the Ohio House of Representatives introduced House Bill 447 (HB 477), which aims to increase a plaintiff’s maximum recoverable amounts of “non-economic damages” in personal injury lawsuits.

Non-economic damages typically include claims for pain and suffering or mental anguish. These types of damages are inherently subjective, hard to measure, and typically decided by a jury. If the bill is enacted, it would expand potential exposure for defendants.
Current Law and Proposed Changes
Ohio’s statutory cap currently

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Continue Reading Proposed Ohio Legislation Would Raise Limits on Non-Economic Damages

Article
If you manage or provide health care in an Illinois jail, 2026 brings significant changes affecting your operations. These are not minor adjustments, either; they are fundamental shifts in standards, federal requirements, and legal expectations. Here is what is coming and how to prepare.

Continue Reading Is Your Jail Ready for 2026? Five Critical Health Care Compliance Changes
You Need to Know

Article
On November 19, 2025, the Ohio House of Representatives passed House Bill 105 aimed at addressing, in part, individual third-party legal financing agreements.  HB 105 proposes changes to the transparency and disclosure requirements of such legal financing arrangements.

Continue Reading Ohio House of Representatives Passes Bill to Bring Transparency to
Third-Party Litigation Funding

Article
Although blended families are common, they often encounter unique complexities after the death of a loved one. Assets may be left outright to a surviving spouse, who may then change the terms of the estate plan. Careful estate planning helps prevent disputes when emotions are high, avoids unintended disinheritance, and ensures assets are distributed according to the deceased spouse’s original wishes.

Continue Reading Estate Planning Considerations for Blended Families

Article
On November 26, 2025, the Supreme Court of Illinois agreed to address whether state common law claims for negligent hiring/selection are preempted by the Federal Aviation Administration Authorization Act of 1994 (FAAAA). This decision will determine whether or not plaintiffs in Illinois are permitted to assert claims for negligent hiring/selection against freight brokers.

Continue Reading Supreme Court of Illinois to Address Whether the FAAAA Preempts Negligent
Hiring/Selection Claims Against Freight Brokers

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On December 1, 2025, the Federal Motor Carrier Safety Administration (FMCSA) announced its intent to overhaul the vetting process for electronic logging devices (ELDs).

According to the agency, the new, more rigorous process will help ensure that only fully compliant devices appear on the federal registered ELD list.

Commercial motor carriers can expect to see reductions in cost and operational disruptions, but the updated policy may also create new litigation and compliance considerations.
Why FMCSA Is Changing the Vetting…
Continue Reading FMCSA Set to Strengthen ELD Certification Process: What Commercial Motor Carriers Should Know