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December 15, 2025
Labor & Employment Law Perspectives
Updates for Overtime and Tip Reporting Obligations for 2025
As we wrote on July 14, 2025, the One Big Beautiful Bill Act (OBBA) contains a provision providing a tax deduction for employees’ overtime income in 2025 through 2028.
December 11, 2025
Innovative Technology Insights
OCC Issues Another Crypto-Friendly Interpretive Letter: Permissibility of Riskless Principal Crypto-Assets Transactions
On December 9, 2025, the Office of the Comptroller of the Currency (OCC) issued Interpretive Letter 1188 (IL 1188), confirming that a national bank is permitted, as part of the business of banking, to engage in riskless principal crypto-assets transactions.
November 25, 2025
Foley Viewpoints
The Federal Education Landscape Is Being Rebuilt in Real Time — Here Is What It Means for You
Last week, the U.S. Department of Education (ED) announced a sweeping set of six new interagency agreements (IAAs) that fundamentally…
Upcoming Events
January 27, 2026
Events
Fashion Law 2025 Year in Review
In 2025, the fashion industry faced significant challenges and opportunities driven by geopolitical shifts, rising tariffs and trade policy changes, and evolving consumer expectations, while innovation in brand protection and strategic partnerships supported resilience and growth.
January 22, 2026
Events
8th Annual Let's Talk Compliance Conference
Kick off the new year with Foley & Lardner LLP and PYA at the Eighth Annual Let’s Talk Compliance virtual conference.
Latest Blog Posts
January 21, 2026
Health Care Law Today
Medicare Advantage in Uncertain Times
Copyright 2026, American Health Law Association, Washington, DC. Reprint permission granted. As of 2025, 54% of all Medicare…
January 21, 2026
Foley Viewpoints
Thinking About Granting Profits Interests to Your Employees? Four Reasons You May Want to Think Again
We are often asked by owners of limited liability companies (LLCs) to help them issue “profits interests” to service providers of their…
January 21, 2026
Foley Viewpoints
Proposed Transparency in Coverage Rules Seek to Increase the Usefulness of Machine Readable Files
The Departments of the Treasury, Internal Revenue Service (IRS), Health and Human Services (HHS) and Labor (DOL) (together, the…
Latest Podcast Episodes
January 15, 2026
The Path & The Practice
Special Episode: Alexis Robertson and Dan Sharpe talk advice to new Big Law associates
In this special edition of The Path & The Practice, Alexis is joined by Dan Sharpe, DEI Manager at Foley & Lardner, for a conversation focused on advice to new associates. Based on their years of legal practice and their experience working in law firm talent development and DEI, they cover a variety of topics including time entry, meeting deadlines, responsiveness, and office presence.
January 5, 2026
Health Care Law Today Podcast
Episode 37: Chanda Center for Health: Reimagining Access to and Delivery of Long-term Disability Care
In this episode, Lauren Carboni, co-chair of Foley’s Health Care Litigation Area of Focus, is joined by Chanda Hinton, Founder and Executive Director of The Chanda Center for Health, a pioneering nonprofit dedicated to empowering individuals with long-term physical disabilities.
November 7, 2025
The Path & The Practice
Special Episode: Patrick McMahon, Alexa Goldstein, and Rashad Abdallah talk life in Big Law as military veterans
This special edition of The Path & The Practice welcomes members of Foley’s Veterans & Allies Affinity Group, Patrick McMahon (Senior Counsel, Labor & Employment, Chicago), Alexa Goldstein (Associate, Litigation, Tampa), and Rashad Abdallah (Associate, Labor & Employment, San Diego).
Latest Viewpoints
January 20, 2026
Labor & Employment Law Perspectives
New Year, New Massachusetts Paid Family and Medical Leave?
As calendars flipped to 2026, Massachusetts employees became eligible to receive an increased amount of PFML benefits.
January 20, 2026
Foley Viewpoints
Hart-Scott-Rodino Reporting Threshold Increases by $7.5 Million After Latest Yearly Adjustment
Because these annual adjustments are pegged to changes in gross national product, the HSR reporting thresholds tend to increase every year, except for periods of recession.
January 13, 2026
Foley Viewpoints
Recent IRS Guidance on Branch Profits Tax Treaty Benefits for Foreign Reverse Hybrid Entities
The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH) entities and U.S. income tax treaties with foreign countries.