https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/en-USTelligent Community 9https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/what-is-new-in-practical-guidance-january-highlightsTue, 10 Feb 2026 20:48:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:50c7569d-8d88-490f-b0ad-7a057e4023a2Virginie De SmechtIntroduction The pace of legal change continues to accelerate in 2026. Attorneys are navigating increased regulatory scrutiny, rapidly evolving artificial intelligence laws, and market-driven shifts in transactional practice—all while maintaining efficiency and accuracy. The January 2026 Practical Guidance release responds directly to these challenges. With hundreds of new and enhanced resources across corporate, technology, litigation, employment, and regulatory practice areas, this update delivers practical, jurisdiction-aware tools designed for real-world legal work. Smarter Tools for Corporate and Transactional Work Business and corporate practitioners gain expanded state-specific guidance to support entity formation, governance, and compliance. New corporation formation process maps across multiple jurisdictions provide visual, step-by-step workflows that help attorneys move efficiently from planning to execution. Updates to S-corporation termination guidance reflect current statutory and tax considerations, while new board-level memoranda address special committees, governance best practices, and evolving ESG oversight obligations. M&A and transactional teams benefit from a major enhancement to asset transaction templates . New short- and long-form asset purchase agreements incorporate insights from the 2025 SRS Acquiom M&A Deal Terms Study , adding market-driven drafting notes, jurisdictional variations, and data-backed negotiation guidance. AI, Privacy, and Technology Take Center Stage Artificial intelligence continues to reshape legal risk in 2026, and January’s updates reflect that shift. New AI-focused practice notes, checklists, and model clauses address responsible AI use, generative AI disclosures, and emerging state-level AI governance laws. Expanded legislative trackers cover: Artificial intelligence regulation Biometric privacy Children’s data protection Comprehensive state privacy legislation These tools give attorneys early visibility into trends that will shape compliance strategies throughout the year. Technology and commercial practitioners also gain new guidance on AI in supply chains , influencer marketing compliance , website accessibility standards , and data security contracting , helping clients adopt innovation without increasing exposure. Litigation, Employment, and Regulatory Depth Litigators see expanded coverage across civil litigation, securities enforcement, and white-collar defense , including new causes of action, affirmative defenses, and expert-driven analysis to support motion practice and case strategy. Employment and labor updates introduce: Revamped settlement agreement templates State-specific workplace policies Updated compliance checklists reflecting evolving enforcement priorities Regulatory content also grows across environmental, financial services, healthcare, and life sciences . New resources cover PFAS reporting obligations, climate disclosure requirements, healthcare contracting considerations, and FDA regulatory processes. Practical Guidance That Keeps Pace with Practice The January 2026 Practical Guidance updates deliver the tools attorneys need to keep pace with legal, regulatory, and technological change. With market-driven templates, AI-focused compliance resources, and state-specific practical tools, Practical Guidance continues to support confident, efficient legal work. View the full update here . For the latest legal developments in your practice area, sign up for the weekly Practical Guidance Newsletter. FAQs What new AI resources were added to Practical Guidance in January 2026? January 2026 introduces AI governance practice notes, generative AI disclosure clauses, and legislative trackers covering AI, biometric privacy, and children’s data laws. Are the January 2026 updates state-specific? Yes. Many new tools include jurisdiction-specific workflows, policies, and regulatory guidance tailored to individual states. Who benefits most from these updates? Corporate, technology, litigation, employment, and regulatory attorneys—both in law firms and in-house—benefit from the expanded content.Practical GuidanceLegal Technologyhttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/what-s-new-in-practical-guidance-smarter-tools-deeper-insights-and-expanded-coverageTue, 13 Jan 2026 17:19:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:5e4f12da-40d3-440d-b1e3-027c5b175d79Claire RussellPractical Guidance continues to evolve to meet the real-world demands of today’s legal professionals, and December 2025 delivers one of our most robust updates yet. Across practice areas, this release focuses on what matters most to attorneys: faster issue spotting and practical resources that reflect the latest legal developments. Bankruptcy practitioners will immediately benefit from expanded tracker coverage designed to streamline research and monitoring. New and updated trackers capture everything from recently added resources and legal developments to mega Chapter 11 filings , third-party releases in the post- Purdue Pharma landscape , and Subchapter V decisions . In Business Entities, Practical Guidance now offers an impressive suite of corporate formation process maps covering more than 20 jurisdictions. These visual, step-by-step resources link directly to relevant practice notes and templates, helping attorneys move confidently from entity selection through organizational documents and ongoing compliance. Capital Markets and Corporate Governance content continues to expand with broader Blue Sky law coverage—now spanning 47 states—and new risk factor guidance addressing SOFR-based interest rates and LIBOR replacement . For Construction and Environmental attorneys, this update delivers highly practical tools, including new mechanic’s lien resource kits for Indiana, process maps for Alabama, drafting guidance tied to AIA® documents , and a growing library of sustainability-focused clauses. Environmental content is similarly forward-looking, with a new NEPA Regulations Tracker , Toxic Substances Control Act Overview materials , and more. Labor & Employment updates emphasize jurisdiction-specific compliance, with new Q&A practice notes covering employment privacy across various cities and states, wage and hour issues in Philadelphia, workplace violence prevention, and marijuana-related employment considerations in Illinois . These resources help employers navigate increasingly complex local and state requirements with confidence. Additional enhancements across Real Estate, Securities Litigation, Trusts & Estates, Healthcare, Civil Litigation, Commercial Transactions, and Federal Government ensure that Practical Guidance remains a single, trusted destination for actionable legal know-how. From AI-focused litigation tools, real estate templates, and more, the December update reflects a commitment to depth, relevance, and usability. View the full update here. For the latest legal developments in your practice area, sign up for the weekly Practical Guidance Newsletter. FAQs What is new in Practical Guidance for December 2025? The December 2025 release introduces expanded trackers, process maps, templates, and expert analysis across major legal practice areas. How does Practical Guidance help attorneys work more efficiently? It combines current legal developments with practical tools like checklists, templates, and visual workflows that connect research to action. Which practice areas saw the biggest updates? Bankruptcy, Business Entities, Capital Markets, Construction, Environmental, and Labor & Employment received significant new resources. Are the updates tailored to jurisdiction-specific requirements? Yes. Many resources, including compliance guidance and process maps, are jurisdiction-specific to reflect local legal requirements.https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/what-s-new-in-practical-guidance-november-2025-updateTue, 16 Dec 2025 14:29:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:a6cefc4b-6298-490c-b29d-434234af6ee1Claire RussellEach month, Practical Guidance expands its library with tools, templates, and practice notes designed to help legal practitioners move faster and stay aligned with evolving legal requirements. The November 2025 update delivers wide-ranging enhancements across various practice areas. This summary highlights the most notable additions and state-level developments shaping legal practice today. Business Entities Corporate practitioners benefit from new formation process maps for California and Delaware corporations, improving visibility into each step of the incorporation lifecycle. Additional resources include: Liquidation plan affidavits for Florida, Illinois, Massachusetts, and North Carolina New LLC operating agreements for Maryland and Wisconsin A complete suite of North Carolina professional corporation documents, including articles of incorporation, bylaws, and buy-sell agreements Capital Markets & Corporate Governance This release expands the Blue Sky Regulations Q&A collection to Michigan, Mississippi, Nebraska, and Nevada, bringing total coverage to 44 states. Additional updates include: The 2026 SEC Filing Deadlines Calendar A new Indenture Discharge Officers’ Certificate template for debt offerings Civil Litigation Civil litigation content grows with comprehensive New Hampshire coverage, including process guidance on commencing actions, responding to complaints, subpoenas, and limitations periods. New York litigators receive updates to: Jury selection Motions to intervene Physical and mental examinations Commercial Transactions New tools for transactional lawyers include: Manufacturing Supply Agreement playbooks (Pro-Buyer and Pro-Seller) A practice note on the EU AI Act , summarizing key regulatory obligations Construction Construction practitioners gain: Expanded prevailing wage Q&As New practice notes on change management and mechanic’s liens AI clause templates for construction agreements Family Law Family law additions include North Carolina process maps and new practice notes for Child Support Enforcement and Modification in Michigan , Spousal Support in Illinois , and Marital Settlement Agreements in Texas . Labor & Employment Labor & employment updates deliver: New Q&As for privacy, contractor classification, discrimination, and wage-and-hour topics Drug and alcohol testing policy templates for nine states Real Estate Real estate practitioners receive: New residential and commercial leasing templates Tenant defense resources A national tenancy-in-common (TIC) resource kit Expanded guidance on manufactured housing and title insurance endorsements Securities Litigation/Enforcement & White Collar The Securities Litigation/Enforcement & White Collar team adds significant guidance on: Securities Investigations & Enforcement Securities Litigation Broker-Dealer Regulation Legal Developments/Client Alert Digests Trusts & Estates Trusts & estates updates include further Expansion of Probate Templates in FL, IL, MA, & NC plus a Probate Checklist and Practice Note for NY. FAQs 1. Has Blue Sky coverage expanded? Yes. Four new states were added, bringing total coverage to 44 states. 2. Which litigation resources were updated? New Hampshire coverage expanded significantly, while New York content saw updates to jury selection, intervention motions, and examinations. 3. What new transactional tools are available? Pro-Buyer and Pro-Seller Manufacturing Supply Agreement playbooks, AI Act resources, and updated construction contract clauses are now live. 4. Are there new healthcare compliance materials? Yes, including new guidance on disruptive behavior, No Surprises Act compliance, licensing, and reimbursement frameworks. Conclusion The November 2025 Practical Guidance release strengthens legal workflows with intuitive tools and state-specific resources. Each enhancement is designed to help practitioners draft faster, research more efficiently, and stay aligned with evolving regulatory requirements. View the full update here . For the latest legal developments in your practice area, sign up for the weekly Practical Guidance Newsletter.Practical Guidancehttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/an-analysis-of-healthcare-provisions-in-the-one-big-beautiful-bill-act-2025Tue, 09 Dec 2025 10:07:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:6d7147f5-1722-4fa6-a506-a039136b94bbSherica CelineBy: Neil F. Aragones , Sean Craig , Susan C. Hughes , Peter C. Miller , Rosann Torres , and Charles R. Zubrzycki , Practical Guidance The following text is a summary of the full treatise section, available to Lexis+ AI subscribers by following this link . Not yet a Lexis+ AI subscriber? Sign up for a free trial here . The complete treatise is published by Matthew Bender & Company, Inc. The text discusses several healthcare-related tax and insurance reforms contained in the One Big Beautiful Bill Act (2025) and related proposals. First, it explains the expansion of the definition of a High Deductible Health Plan (HDHP) under IRC §223 to include Affordable Care Act (ACA) bronze and catastrophic plans beginning in 2026. Previously, these plans—though featuring high deductibles—did not technically qualify as HDHPs, excluding many ACA marketplace enrollees from Health Savings Account (HSA) eligibility. The amendment harmonizes the tax code with ACA plan structures and is expected to increase HSA access, though concerns persist that expanded eligibility may exacerbate underinsurance for lower-income populations. The text then reviews proposed—but ultimately not enacted—changes to Individual Coverage Health Reimbursement Arrangements (ICHRAs). Earlier drafts of the Act would have codified ICHRAs under the new name CHOICE Arrangements, provided small employers with greater flexibility to offer CHOICE and group plans concurrently, allowed employees to use pre-tax cafeteria plan dollars to pay Exchange premiums in coordination with CHOICE, eased administrative notice requirements, and granted temporary tax credits to encourage adoption. Although these provisions were not enacted, the analysis highlights how they were designed to reduce employer administrative burden, integrate more smoothly with the ACA marketplace, and expand benefit design flexibility while also posing potential equity and regulatory compliance challenges. The text situates these CHOICE proposals within the Senate’s historically constrained approach to HSA eligibility. The Senate has long limited HSAs to individuals enrolled in tightly defined HDHPs and resisted broader integration with ACA marketplace coverage or pre-tax premium payment structures. Even the proposed CHOICE reforms, though more flexible than existing rules, adhered to these guardrails by not automatically expanding HSA eligibility, preserving class-based distinctions for large employers, limiting cafeteria plan use, and confining tax incentives to small employers. This reflects the Senate’s incrementalist philosophy toward expanding HSAs and HRAs while maintaining fiscal discipline and risk-segmentation rules. Another major change addressed in the text is the permanent extension of the safe harbor allowing HDHPs to cover telehealth services before the deductible without losing HSA compatibility. This relief, initially temporary during the COVID-19 pandemic, is now codified and broadly applicable, enabling HDHPs to offer pre-deductible telehealth for any condition. The amendment is intended to improve access, particularly in rural and underserved areas, and to support modern care delivery models, though some critics argue that expanded pre-deductible coverage could weaken the cost-conscious structure of HDHPs. Finally, the text summarizes reforms related to Direct Primary Care (DPC) arrangements. Under the Act, DPC memberships are no longer considered disqualifying health coverage for HSA purposes, provided they consist solely of primary care services and charge a fixed monthly fee capped at $150 per individual or $300 per family. The Act also designates DPC fees as qualified medical expenses payable with HSA funds and provides for inflation adjustments beginning in 2027. These changes remove longstanding uncertainties that prevented many individuals from combining DPC models with HSAs, thereby supporting more preventive, patient-centered care options. Together, the reforms reflect an effort to modernize tax rules governing healthcare arrangements, reduce structural mismatches with insurance markets, and promote innovative care models while maintaining protections central to federal health policy.2025 Edition 3Healthcare LawLP-FEATURESPECIALCurrent Legal Developmentshttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/new-adam-program-dashboard-aims-to-increase-public-awareness-of-missing-childrenTue, 09 Dec 2025 09:17:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:e8901261-ecc6-43f3-bd67-68cfbec2d0e0Sherica CelineNew ADAM Program Dashboard Aims to Increase Public Awareness of Missing Children An interactive dashboard launched recently by LexisNexis Risk Solutions is designed to increase public access to information leading to the recovery of missing children across the country. Powered by artificial intelligence and created to work in conjunction with the ADAM (Automated Delivery of Alerts on Missing Children) Program, the dashboard allows users to search geo-targeted alerts and view posters of missing children by location. The ADAM Program, named in honor of Adam Walsh, who went missing at a Florida shopping mall in 1981, was designed by employees at LexisNexis Risk Solutions and donated to the National Center for Missing & Exploited Children (NCMEC) in 2000. Risk Solutions employees continue to manage the program. Alerts and posters provided by NCMEC are distributed by the program to individuals, businesses, and organizations within a specific geographic location. The new dashboard enhances the program by allowing users to browse real-time cases and share information—including pictures of the missing children—on social media, increasing exposure of information to the public. Over 94% of missing cases distributed through the ADAM Program since its inception are resolved through photo distribution or other efforts. “This dashboard brings a new level of accessibility to our efforts to help recover missing children,” said Trish McCall, co-founder of the ADAM Program. “For 25 years, the ADAM Program has been about quickly getting information into the hands of people who can help. Now, with the dashboard, anyone can take action right from their devices—and view missing child posters in their area which they can easily share on social media and help be part of the solution to bring missing children home.” The Program and dashboard can be accessed here . LexisNexis supports the rule of law around the world by: Providing products and services that enable customers to excel in the practice and business of law and help justice systems, governments, and businesses to function more effectively, efficiently, and transparently Documenting local, national, and international laws and making them accessible in print and online to individuals and professionals in the public and private sectors Partnering with governments and non-profit organizations to help make justice systems more efficient and transparent and Supporting corporate citizenship initiatives that strengthen civil society and the rule of law across the globe.Rule of LawLP-FEATURESPECIAL42025 Edition 3https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/how-will-employers-be-impacted-by-the-big-beautiful-bill-key-provisions-in-the-new-budget-checklistTue, 09 Dec 2025 09:12:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:c8e2a55d-99f8-457b-95c2-5f3c95fe0bfaSherica CelineBy: Davis C. Bae , Sheldon J. Blumling , Ted Boehm , Benjamin M. Ebbink , David S. Jones , and Jennifer S. Kiesewetter , Fisher & Phillips LLP The following article is a summary of the full checklist, available to Practical Guidance subscribers by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here . The complete checklist is written by Davis C. Bae, Sheldon J. Blumling, Ted Boehm, Benjamin M. Ebbink, David S. Jones, and Jennifer S. Kiesewetter, Fisher & Phillips LLP. This checklist covers several major policy changes affecting workers, employers, and workplace compliance under recent federal legislation. It explains new federal tax exemptions that allow tipped and hourly employees to deduct portions of their overtime and tip income, a change aimed at strengthening recruitment and retention in industries such as hospitality. It also describes the introduction of stricter Medicaid work requirements requiring certain adults to complete at least 80 hours per month of employment or related qualifying activities, a shift that may influence both employee health coverage and labor force participation. This checklist outlines multiple expansions to Health Savings Accounts, including permanent permission for pre-deductible telehealth coverage, the ability to use HSA funds for direct primary care arrangements, and newly extended HSA eligibility for individuals enrolled in ACA bronze and catastrophic plans. In addition, it notes the first increase in the dependent care FSA contribution limit in decades, raising it to $7,500 beginning in 2026. The legislation also significantly boosts funding for Immigration and Customs Enforcement, anticipating heightened workplace audits, inspections, and enforcement actions across several industries. The checklist also addresses a substantial expansion of Immigration and Customs Enforcement (ICE) funding, which is expected to significantly intensify federal immigration enforcement activity. With ICE’s budget tripled and thousands of new enforcement personnel anticipated, the legislation signals a major increase in workplace-focused actions such as audits, I-9 inspections, and worksite raids. These efforts are expected to concentrate in industries that rely heavily on immigrant labor, including agriculture, construction, hospitality, manufacturing, and retail. As a result, employers are encouraged to strengthen compliance programs, prepare internal protocols for potential enforcement events, and proactively assess their immigration-related risks. Lastly, the checklist highlights what the bill did not include—a proposed pause on state-level artificial intelligence legislation—meaning states will continue to develop their own AI regulatory measures even as federal lawmakers consider standalone approaches.Practice TipsLabor & Employment2025 Edition 3LP-FEATURESPECIAL3https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/energy-tax-credits-and-incentivesTue, 09 Dec 2025 09:10:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:08622a05-ad90-4d1e-90c6-78d9ad9d652eSherica CelineBy: The Practical Guidance Team The following article is a summary of the full practice note, available to Practical Guidance subscribers by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here. The complete article is written by the Practical Guidance Attorney Team. Energy Tax Credits and Incentives This Energy Tax Credits and Incentives practice note provides a comprehensive overview of the federal tax credits and deductions available to businesses and individuals engaged in energy production, conservation, and clean technology development. It highlights the major provisions of the Internal Revenue Code (I.R.C.) that establish investment and production-based energy credits, including the general business credit, the investment tax credit, a variety of credits specific to renewable electricity, biofuels, and energy-efficient construction, and more. The article also outlines how these incentives interact with recent legislative changes, particularly those introduced under the Inflation Reduction Act of 2022 and Pub. L. No. 119-21 (July 4, 2025) (the One Big Beautiful Bill Act, or OBBBA). General Business, Investment, and Energy Credits The article begins by describing the structure of the general business credit under I.R.C. § 38 and how energy-related credits are reported on Form 3800. It then discusses the investment tax credit (Form 3468), explaining its key subcomponents: the energy credit, the qualifying advanced coal and gasification project credits, and the qualifying advanced energy project credit. Detailed treatment is given to the types of property that qualify, the percentage rates of the credit, and phaseout provisions for various renewable technologies such as solar, wind, geothermal, and biogas systems. The note emphasizes the importance of IRS guidance (including Notices 2013-29, 2018-59, and 2021-41) in determining when construction begins and how continuity requirements and safe harbors apply. Production and Efficiency-Based Incentives In addition to investment-based incentives, the article analyzes production and efficiency credits under I.R.C. §§ 45, 45L, 45Q, and 45H, among others. These include the renewable electricity production credit, low sulfur diesel fuel production credit, biodiesel and renewable diesel fuels credit, and the carbon oxide sequestration credit. Each credit’s eligibility criteria, filing requirements, inflation adjustments, and recapture rules are explained with cross-references to relevant IRS forms. The article notes recent regulatory developments, including the June 25, 2024, Treasury regulations implementing prevailing wage and apprenticeship requirements, as well as 2025 statutory amendments that limit or terminate certain credits, such as the energy efficient home and alternative fuel refueling property credits, effective June 30, 2026. Policy Context and Practitioner Considerations The practice note positions these incentives and more within the broader policy framework of U.S. energy law. It underscores Congress’s use of tax policy to drive clean energy investment, promote domestic manufacturing, and encourage carbon reduction. However, the piece also cautions that the landscape remains highly dynamic—subject to periodic legislative renewal, IRS rulemaking, and evolving interpretations of qualifying property. Practitioners are advised to monitor statutory changes closely, consult current IRS forms and guidance, and ensure compliance with recapture and recordkeeping obligations. The above article is a summary of the full practice note which is available to Practical Guidance subscribers by following this link . Practical Guidance subscribers may access the full article here. Not yet a Practical Guidance subscriber? Sign up for a free trial here.Practice Notes2025 Edition 3LP-FEATURESPECIAL2Energy & Utilitieshttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/federal-tax-reform-under-the-one-big-beautiful-bill-actTue, 09 Dec 2025 09:07:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:7ef520b6-1b28-4913-9def-f135b8af37a0Sherica CelineBy: The Practical Guidance Team The following article is a summary of the full practice note, available to Practical Guidance subscribers by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here. The complete article is written by the Practical Guidance Attorney Team. Federal Tax Reform Under the One Big Beautiful Bill Act The Federal Tax Reform under the One Big Beautiful Bill Act practice note provides a comprehensive explanation of the sweeping tax changes enacted by Pub. L. No. 119-21—better known as the One Big Beautiful Bill Act (OBBBA or Act). It guides practitioners through the Act’s restructuring of individual, business, estate, and international tax rules, and outlines how these reforms interact with the framework established by the Tax Cuts and Jobs Act of 2017. Designed for attorneys, accountants, and compliance professionals, the practice note breaks down each statutory change, identifies practical implications, and highlights planning opportunities under the new law. Individual Taxation The practice note begins by describing OBBBA’s extensive updates to the individual income tax system, including the permanent extension of the TCJA tax rate structure and the increased standard deduction. It explains how new above-the-line deductions for tip income, overtime pay, and car-loan interest apply, and provides a detailed discussion of modifications to the Child Tax Credit, Earned Income Tax Credit, and itemized-deduction limitations. The note also covers targeted provisions—such as the Alaska Native whaling expense deduction—and provides analysis of inflation adjustments, thresholds, and compliance requirements. Estate and Gift Taxation The practice note also addresses how OBBBA reshapes transfer tax planning. It explains the permanent increase of the unified estate and gift tax exclusion, the continued role of portability, and the strategic implications for irrevocable trusts, intentionally defective grantor trusts, life insurance planning, and charitable structures. It also provides insight into the Act’s overhaul of charitable deduction rules and its significant expansion of the Qualified Small Business Stock exclusion, including new limits, holding-period tiers, and corporate asset thresholds. Business Taxation In addition to individual and estate and gift taxation, the practice note analyzes the primary business tax provisions enacted under the Act. This includes the permanent restoration of 100% bonus depreciation, the new full-expensing regime for production property, and the reintroduction of immediate R&E expensing under new I.R.C. § 174A. It also covers changes to business interest limitations, the permanent § 199A QBI deduction, the excess business loss rules, and the revitalized tax credits for advanced manufacturing, clean energy, and semiconductor production. Each section includes statutory references, effective dates, and practical examples. International Tax Provisions The practice note outlines the Act’s major updates to the federal tax rules governing income earned outside the United States. It details the restructured international tax provisions, revised deduction amounts, and new rules for claiming credits for foreign taxes. The note also discusses changes to how income is sourced, updates affecting transactions between related foreign entities, modifications to the minimum tax for large multinational businesses, the elimination of certain timing elections, and the introduction of new anti-avoidance measures. The section concludes by highlighting forthcoming compliance guidance expected from Treasury and the IRS. Tax-Exempt and State & Local Tax Changes Finally, the practice note analyzes the expanded excise tax rules for tax-exempt organizations, the revised endowment tax for private colleges and universities, and the temporary increase to the SALT deduction cap. It explains governing thresholds, applicability, and how these rules coordinate with existing reporting structures. The above article is a summary of the full practice note Tax Changes under Public Law No. 119-21 (One Big, Beautiful Bill Act), which is available to Practical Guidance subscribers by following this link . Practical Guidance subscribers may access the full article here . Not yet a Practical Guidance subscriber? Sign up for a free trial here.Tax LawPractice Notes2025 Edition 3LP-FEATURESPECIAL1https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/m/cover-page/787Thu, 04 Dec 2025 10:07:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:ca879288-06ae-41d8-8ad0-0abf7df18a86Sherica Celine2025Edition3https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/what-s-new-in-lexisnexis-practical-guidance-october-2025-editionFri, 07 Nov 2025 15:00:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:e0700572-c02d-4941-a0b1-f1b5508fa2b8Claire RussellIn this Article Enhanced Trackers and Expert Analysis Deeper Content for Bankruptcy Professionals Expanded Business and Corporate Law Tools Cutting-Edge Privacy and AI Content Real Estate, Labor, and Trusts Updates The Takeaway FAQs Legal professionals rely on LexisNexis® Practical Guidance to stay current with fast-changing regulations, case law, and industry practices. The October 2025 update delivers significant enhancements across multiple practice areas — from bankruptcy and M&A to privacy, environmental law, and real estate — giving practitioners even more tools to navigate complexity with confidence. Enhanced Trackers and Expert Analysis Practical Guidance continues to expand its suite of real-time trackers that keep attorneys informed of key developments. Bankruptcy practitioners now have access to several new tools, including the Recently Added Resources Tracker , Asset Purchase Agreement Tracker , and Legal Developments Tracker , alongside specialized trackers for Mega Chapter 11 filings and Subchapter V decisions . These trackers allow users to instantly identify recent filings, monitor trends, and analyze deal points in major bankruptcy cases — reducing hours of manual research into moments. Deeper Content for Bankruptcy Professionals Bankruptcy content sees a major refresh this month, including new expert discussions on Generative AI’s role in bankruptcy practice and insights from the Third Circuit’s decision upholding the Boy Scouts Chapter 11 plan . In addition, new charts and checklists — from the Automatic Stay Relief Motion Chart to Post-Petition Assets Checklists — offer step-by-step procedural guidance. Updated templates like the Order Confirming Cramdown Subchapter V Plan and Interim Order Authorizing the Redaction of Personally Identifiable Information help practitioners streamline filings and ensure compliance. Expanded Business and Corporate Law Tools For business attorneys, Practical Guidance introduces a comprehensive set of state-specific operating agreements for LLCs across jurisdictions including California, Delaware, Illinois, and Texas. New Corporate Formation Process Maps for Alabama and Colorado walk users through entity formation — from choosing an entity type to drafting bylaws. In Corporate and M&A, users can explore enhanced short-form acquisition templates embedded with 2025 SRS Acquiom M&A Deal Study , offering real-world insights into private-market terms. Expanded cross-border clauses address foreign exchange controls, sanctions, and post-closing compliance. Cutting-Edge Privacy and AI Content Data privacy remains a key focus area. The October release adds Biometric , Children’s , and Employee Privacy Resource Kits , as well as new practice notes on NIST Cybersecurity Framework 2.0 and Attorney-Client Privilege in Data Breach Response . In anticipation of AI regulation, Practical Guidance will soon include AI Act Checklists for Colorado, Utah, and Texas, along with a guide to Responsible AI Development Principles — arming legal teams for emerging compliance challenges. Real Estate, Labor, and Trusts Updates Real estate practitioners gain new tools for loan sales, title insurance endorsements , and commercial due diligence . Labor and employment professionals can access an Employment Privacy Q&A series spanning federal and state issues, while Trusts & Estates adds new templates for revocable trusts and healthcare directives . The Takeaway The October 2025 Practical Guidance update empowers legal professionals with actionable, current, and expertly vetted resources. Whether tracking bankruptcy developments, managing AI-driven compliance, or drafting cross-border deals, the latest enhancements make it easier than ever to deliver efficient, informed counsel. View the full update here . For the latest legal developments in your practice area, sign up for the weekly Practical Guidance Newsletter. FAQs Q1. Where can I find AI-related checklists and clauses this month? Check the Data Security & Privacy and Construction practice areas for “Use of AI” clauses and state AI Act resources. Q2. Which practice area saw the biggest update in October 2025? Data Security & Privacy, with three new resource kits and multiple AI-related developments.https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/what-s-new-in-practical-guidance-key-september-2025-updatesFri, 10 Oct 2025 13:24:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:a697634e-a1f8-4ad9-bfed-488695b1c610Claire RussellPractical Guidance continues to expand its robust suite of resources, offering legal professionals the latest insights, tools, and checklists across multiple practice areas. The September 2025 update delivers fresh content designed to keep attorneys ahead of evolving legal and regulatory challenges. Here’s a look at what’s new. Summary Capital Markets & Corporate Governance Construction Environmental Labor & Employment Real Estate Securities Litigation/Enforcement & White Collar Trusts & Estates Capital Markets & Corporate Governance This release introduces timely resources to help professionals navigate an increasingly complex financial landscape. A standout addition is the SEC Cryptocurrency Developments Tracker , which compiles regulatory guidance and staff statements from the U.S. Securities and Exchange Commission (SEC) beginning January 2025. For organizations grappling with digital assets, this tracker is an essential monitoring tool. In addition, the new Market Trends 2024/25: U.S. Tariff Policies guide explores the impact of shifting trade policies on disclosures, compliance, and investor relations. This helps companies strengthen their SEC filings while preparing for global market volatility. Complementing these are new insights into net capital requirements for broker-dealers and updated securities offerings content, including resources on asset-backed securities and Nasdaq bond listing rules. Construction The construction module adds practical, hands-on tools for attorneys and advisors, such as a Mechanic’s Lien Release (MN ) template, zoning process guides for Houston, and resources on advising clients during data center build-outs. Coming soon are checklists to support litigation strategy, including defending claims against owners and managing interrogatories in construction defect case. Environmental Environmental practitioners will appreciate expanded coverage, including a Client Alert Digest on the shifting NEPA regulations and an overview of the Environmental Protection Agency. New tools include litigation checklists and content on the Environmental Appeals Board. An intriguing addition explores the intersection of Artificial Intelligence and sustainability, highlighting the role of technology in shaping environmental compliance. Labor & Employment Data privacy continues to domin ate headlines, and Practical Guidance now offers a comprehensive practice note on Employment Data Breach Class Action Litigation Defense . Authored by leading employment litigator Gerald Maatman, this guide unpacks defenses, procedural tactics, and key considerations in managing high-stakes data breach cases. Other notable updates include a Local Employment Laws Survey (CA) , providing employers with a city- and county-level compliance overview, and a Texas Employee Handbook Suppleme nt tailored to state-specific workplace laws. Real Estate Real estate professionals gain tools such as an Environmental Leasing Clause, solar lease agreements , and Fannie Mae/Freddie Mac condominium guidelines . State-specific content includes a Florida condominium dispute checklist and a New York residential lease agreement . Securities Litigation /Enforcement & White Collar In securities litigation, updates include a roadmap to SEC and FINRA investigations, guidance on witness interviews , and fresh analysis of class action leadership selection. New client alerts cover hot topics like crypto rulemaking , 10b-5 insider trading plans , and enforcement actions tied to “ AI washing ”. Trusts & Estates Trusts and estates practitioners now have access to specialized planning templates, including Qualified Personal Residence Trusts , updated revocable trust agreements, and client communication letters for administering life insurance trust. FAQs Q: What is the SEC Cryptocurrency Developments Tracker? A resource that centralizes SEC statements and guidance on cryptocurrency, starting from January 2025. Q: Which practice areas saw the biggest September 2025 updates? Major updates were released in securities regulation, labor & employment, environmental, and real estate. Q: Are the new resources state-specific or national? Both—some updates focus on state laws (e.g., CA, TX, NY), while others cover federal regulations. Q: How can these resources support compliance? They provide checklists, model clauses, and regulatory updates to reduce legal risk and improve filings. Conclusion With each update, Practical Guidance reaffirms its role as a go-to resource for attorneys seeking clarity in a rapidly evolving legal environment. Whether it’s cryptocurrency regulation, environmental compliance, or employment litigation, these new tools empower professionals to serve clients with precision and confidence. View the full update here . For the latest legal developments in your practice area, sign up for the weekly Practical Guidance Newsletter.https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/learn-about-new-practical-guidance-content-and-resources-69814883Tue, 06 May 2025 05:00:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:589268f9-c0dc-4a36-a0bd-b98fa37f7ea2Sherica CelineReview this exciting guide to some of the recent content additions to Practical Guidance, designed to help you find the tools and insights you need to work more efficiently and effectively. Practical Guidance customers, please follow this link . For the latest legal developments in your practice area, sign up for the weekly Practical Guidance Newsletter. Not a Practical Guidance Subscriber? Sign up for a FREE seven-day trial here to access the featured content in this guide. Highlights include: Corporate and M&A New AI-Related Content Market Trends 2024: AI-Related Provisions in M&A Transaction Agreements Using Artificial Intelligence (AI) in Corporate and M&A Legal Practice New De-SPAC Clauses Waiver of Claims Against Trust Account (De-SPAC) Use of Trust Account Proceeds (De-SPAC) Business Combination Deadline Extension Covenant (De-SPAC) Intellectual Property & Technology Artificial Intelligence Artificial Intelligence (AI) Technology Legal Risks Checklist Top New Additions IP & Technology New Videos Right of Publicity Fundamentals Video Trademark Portfolio Management: Overview Video Trademark Portfolio Management: Trademark Audits Video Real Estate The Data Center Trifecta: The Critical Role Power, Fiber, and Climate Play in Choosing a Data Center Location Expert authored article exploring the increased demand for data center facilities driven by the growth of artificial intelligence, cloud computing, and data storage. Focuses on key factors to look for when choosing a data center location (power, data fiber, and risks from climate change and natural disasters). Hotel and Hospitality Property Resource Kit New resource kit with Practical Guidance content focused on the acquisition, ownership, and financing of hotel and other hospitality properties. Includes resources on hotel purchases and sales, hotel franchise agreements, and commercial financing. Data Security & Privacy Privacy Law Issues for Developers and Deployers of Generative Artificial Intelligence Practice note exploring the unique challenges of U.S. and EU privacy laws and regulations relating to artificial intelligence and emerging legal issues and best practices for attorneys advising clients on these matters. Cybersecurity Risk Assessments Practice note providing comprehensive guidance on conducting cybersecurity risk assessments, including essential elements, frameworks, standards, and specialized techniques to manage and mitigate risks effectively. Responding to Cyber Extortion: Understanding Cybercriminal Networks and Negotiating with Cybercriminals Practice note discussing common cyber extortion schemes and demands, threat actor roles behind a cybercriminal network, and negotiating with cybercriminals, including risks to consider and steps an organization should take to make an informed payment decision. Labor & Employment Artificial Intelligence (AI) and Workplace Investigations AI and Wage and Hour Issues: Key Considerations for Employers Plus , new jurisdictional content in Business Entities and 20 new Resource Kits in Trusts& Estates2025 Edition 2FEATURESPECIAL4NEW Practical Guidance Contenthttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/lexis-cares-fundraiser-aimed-at-helping-at-risk-youthMon, 05 May 2025 05:00:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:44b057ae-5a20-4cf2-8539-f94cf536169dSherica CelineSeveral dozen LexisNexis employees helped raise nearly $1200, including matching corporate funds, for a Canadian group whose mission is to bring disparate groups together via exposure to the arts. The fundraiser, called Name that Film, was conducted as part of the Lexis Cares program, which encourages employees to participate in volunteer activities. Project: Humanity, a Toronto-based theater company founded in 2008 by a group of young artists and activists, runs several programs for at-risk youth and community members. The PH-Youth arm of the organization, operating in high schools and the youth shelter system, has served more than 19,000 students in its 11-year history. Among its programs is PH 1:1, which pairs youth with professionally recognized artists for 12 weeks of free online mentorship in any artistic discipline chosen by the youth. More than 1100 mentorship sessions have been provided since June 2020. More than 350 artists currently participate in the program. A number of participants have been accepted into other arts programs after completing their mentorships.” “PH 1:1 reaches kids who have been previously unreachable,” Daniel Chapman-Smith, executive director of Project: Humanity said. The PH: Theatre project features Verbatim Theatre, a journalistic form of theatre that involves transforming original interview transcripts into live documentaries for the stage. “We aim to adjust the mainstream of society so that those on the margins are fully seen and valued for their own incredible voices, stories, and persons,” the organization says in its annual report. “We believe that a sense of belonging comes from seeing yourself in society, not changing to conform to it.” LexisCares is part of RELX Cares, a global Reed Elsevier project that supports employee and corporate engagement that makes a positive impact on society and champions the rule of law through volunteerism and giving. For more information, go to https://www.relx.com/corporate-responsibility/being-a-responsible-business/community . For more information on Project: Humanity, go to https://www.projecthumanity.ca/FEATURESPECIAL5Rule of Law2025 Edition 2https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/artificial-intelligence-ai-technology-legal-risks-checklistMon, 05 May 2025 05:00:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:bddf5d82-d662-48f5-bba5-2ae56d27724dSherica CelineThe following article is a summary of the full checklist , available to Practical Guidance subscribers by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here. The complete checklist is written by Yasamin Parsafar , Sheppard, Mullin, Richter & Hampton LLP This checklist provides best practices and considerations for corporations to effectively manage the legal risks associated with the development and use of artificial intelligence (AI) technologies. The checklist addresses the issues companies and their counsel must understand in order to ensure compliance and mitigate potential legal challenges associated with AI. Notably, there are numerous considerations implicated by the development and use of AI technology, and as such this checklist is not comprehensive. The legal issues that a company will encounter depend on the type of AI development and use it engages in and its specific role in the AI ecosystem. For example, a company may be licensing their content for others to train AI, training AI models themselves, using third-party AI models as-is or fine-tuning them, or creating applications based on AI models. Establish a Multidisciplinary AI Governance Team Assemble members from diverse backgrounds and roles within the company. Provide comprehensive education on legal, technical, and business aspects of AI. Ensure ongoing training to keep pace with evolving legal developments. Define the Team’s Core Responsibilities Policy Creation and Implementation Develop written policies covering areas such as: Licensing content for AI training. Collecting and using data to train, fine-tune, and augment AI models. Implementing and deploying applications that leverage AI. Managing the use and output of both internal and third-party AI tools. Employee Training and Compliance Educate staff on AI risk, proper usage, and compliance issues. Establish clear employee-use policies, ensuring staff understand both the rules and the reasons behind them. Vendor Diligence and Approval Enhance standard vendor due diligence to include AI-specific issues. Approve AI tools based on company-approved criteria and ensure the tools comply with established policies. Protection of Intellectual Property (IP) Ensure that: AI input data remains confidential and exclusively owned by the company. Outputs from AI systems are owned by the company without inadvertently licensing rights to AI tool providers. AI tools, especially code generators, do not compromise proprietary technology or trigger unwanted open‑source obligations. Ensure Legal and Regulatory Compliance Comply with applicable federal, state, and international laws and guidelines, including: AI‑specific laws (e.g., Colorado AI and chatbot-related laws, EU AI Act). Broader laws impacting consumer protection, privacy, and specific industries (healthcare, education, transportation, etc.). Follow guidance from regulatory bodies such as the FTC, EEOC, FCC, SEC, USPTO, FDA, and others. Map, track, and audit any data used for training AI models to confirm proper rights and compliance. Address Issues Related to Training AI Models Data Rights and Privacy Confirm that training data is correctly licensed and compliant with privacy regulations. Avoid unauthorized data scraping and ensure the data does not exceed usage permitted by existing privacy policies. Copyright and Infringement Risks Determine whether training content is under copyright or qualifies as fair use. Secure necessary licenses or assess risks if using copyrighted content for AI training. Bias, Discrimination, and Data Quality Evaluate datasets for representativeness and bias. Use proactive measures to ensure fairness and avoid discriminatory outcomes. Build and Deploy AI Tools with Responsible AI Principles Emphasize transparency, accountability, and explainability in AI system design. Prioritize accuracy and establish mechanisms for timely error correction. Clearly mark and label AI‑generated (synthetic) content. Implement strong cybersecurity practices to safeguard AI systems. Avoid misleading claims about AI capabilities and ensure that the systems do not lead to algorithmic discrimination. Use Third‑Party AI Tools Responsibly Perform thorough AI‑specific vendor diligence before integrating or deploying third‑party AI tools. Review and understand licensing terms for AI tools, including: Use restrictions, confidentiality of inputs, and the disposition of ownership rights. Indemnity clauses and liability for infringement or open‑source compliance issues. Carefully assess any AI‑generated content to determine if it requires copyright or patent considerations. Establish measures (such as filters or references) when using AI code generators to manage open‑source risks. Consider Application‑Specific Issues Employment Decisions and Consumer Benefits Ensure AI systems used for employment or consumer-facing applications do not foster bias or violate consumer protection laws. Address risks such as: Disproportionate impact on specific demographic groups. Inaccuracies or “hallucinations” in critical decision‑making scenarios. Chatbots and Interactive AI Systems Disclose to users when they are interacting with a chatbot. Confirm compliance with relevant laws (e.g., wiretapping/eavesdropping, data privacy). Update Contracts and Internal Policies as Needed Define acceptable use matrices specific to different AI tools and applications. Clearly specify the rights and obligations regarding the use of AI outputs. Ensure vendor agreements include warranties related to intellectual property protection and consumer/civil rights compliance. This summary captures the main points to consider when forming an AI governance team and implementing policies for the responsible development, deployment, and use of AI. Practical Guidance subscribers may review the complete checklist by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here. The complete checklist is written by Yasamin Parsafar , partner in the IP Practice Group at Sheppard MullinPractice TipsFEATURESPECIAL32025 Edition 2Intellectual Property & Technologyhttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/using-artificial-intelligence-in-corporate-and-m-a-legal-practiceMon, 05 May 2025 05:00:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:462b328e-58e2-4db4-b449-1bee49e546edSherica CelineThe following article is a summary of the full practice note , available to Practical Guidance subscribers by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here. The article explores how artificial intelligence (AI) is reshaping the corporate and mergers & acquisitions (M&A) legal landscape. It outlines the fundamental concepts behind AI, discusses its practical applications in legal work, and addresses the challenges and ethical considerations that come with its adoption. Below is a comprehensive summary of the key points discussed. Defining Artificial Intelligence AI is described as computer software capable of executing specific algorithms designed to recognize patterns in large datasets. By analyzing these patterns, AI can make predictions, draw conclusions, and generate outputs that mimic human reasoning. The article explains that AI is not “intelligent” in the human sense but works through statistical and probabilistic methods driven by extensive training data. Core Elements of AI The article breaks down AI into four main components: Machine Learning: This involves using algorithms and statistical models that allow AI systems to learn from data. Large language models (LLMs), such as those powering chatbots, are highlighted as examples that recognize, summarize, translate, and generate text. Natural Language Processing (NLP): NLP enables AI to comprehend and process human language. Tools like Siri and Alexa demonstrate how AI can interpret spoken or written language. Machine Perception: Often referred to as computer vision, this element teaches AI systems to interpret visual data, allowing them to identify patterns, objects, and even people. Machine Control: Although this generally refers to AI’s ability to operate physical systems (such as autonomous vehicles), in legal practice, it underscores the broader idea of systems controlling processes without explicit programming. Types of AI in Legal Practice The article differentiates between two primary types of AI relevant to legal work: Extractive AI: This type of AI focuses on extracting relevant data from a given set of documents. For example, it can scan contract databases to locate specific provisions, such as those related to assignments. Generative AI (GenAI): Unlike extractive systems that pull preexisting data, generative AI creates new content—be it text, images, or audio—based on the data it has been trained on. Tools such as Lexis+AI exemplify this capability, especially when drafting or refining legal documents. In both cases, data is the essential fuel powering these AI systems. The richer the dataset, the more effective AI becomes at identifying patterns and generating useful outputs. Integrating AI into Corporate and M&A Practice Meeting Client Expectations Clients, particularly large corporate entities and in-house counsel, increasingly expect law firms to employ AI technologies to enhance efficiency and reduce costs. While some attorneys remain cautious or unfamiliar with the technology, the article stresses that failing to adopt AI could lead to competitive disadvantages. Enhancing Legal Research AI accelerates legal research by: Quickly providing initial answers to basic legal questions. Aggregating and summarizing relevant sources such as statutes, case laws, or legal articles. Allowing iterative refinement through prompt engineering , a technique that involves crafting clear, contextual, and specific queries to optimize AI responses. For example, instead of asking a general question about due diligence issues, a well-designed prompt will include detailed context and specific objectives, leading to a more useful and precise answer. Streamlining Drafting Processes One of the most potent applications of AI is generating and analyzing legal documents. In corporate and M&A work, AI can be used to: Draft comprehensive legal agreements, from board resolutions to confidentiality agreements. Generate initial drafts that capture key terms and structures, which can then be refined by attorneys. Assist in revising and improving existing documents by suggesting modifications to clauses or highlighting areas needing clarification. Produce specific clauses quickly, such as anti-sandbagging provisions or material adverse effect definitions. When provided with detailed prompts, AI can produce nuanced language that meets specific transactional needs. Supporting Due Diligence Extractive AI plays a vital role in due diligence by: Scanning large volumes of documents in data rooms. Extracting key contractual provisions such as change of control or assignment clauses. Reducing the time and expense associated with the initial document review, though the final output still requires thorough human review for accuracy. Additional Applications Beyond core legal tasks, AI is also useful for everyday business operations. It can: Draft basic correspondence and emails. Create client pitches, PowerPoint presentations, and manage time entry narratives. Assist with data analysis in spreadsheets, generate meeting transcripts, and summarize large documents, thereby streamlining routine administrative tasks. Addressing Key Challenges and Risks AI Hallucinations A significant concern is the phenomenon of hallucinations , where AI outputs may include incorrect or misleading information, such as fabricated case law or erroneous statistical associations. This occurs when the AI reaches the limits of its training data and resorts to generating statistically probable—but not necessarily accurate—outputs. The article emphasizes that: AI-generated content should be used as a starting point. Every output must be meticulously reviewed by a qualified attorney to verify its accuracy. Ethical and Professional Responsibilities Lawyers must adhere to professional standards and ethical guidelines, such as those outlined in the Model Rules of Professional Conduct. Key considerations include: Maintaining Competence: Attorneys have a duty to remain informed about technological advancements, including AI, to ensure that their work products are both accurate and defensible. Supervision: Attorneys must review and validate work produced by junior associates or AI systems, ensuring that it complies with professional standards and ethical obligations. Client Disclosure: There may be a requirement to inform clients about the use of AI tools, especially if sensitive or client-specific data is being processed. Data Privacy and Confidentiality Given the risk of exposing client information when using AI tools—especially those that send data to external vendors—it is critical to: Understand the data retention policies of AI service providers. Ensure that robust cybersecurity measures are in place. Obtain informed consent from clients where necessary to protect sensitive information. Conclusion The article concludes that while AI presents transformative opportunities for efficiency in legal research, drafting, and due diligence, its deployment must be balanced with careful oversight and ethical considerations. AI should be viewed as an invaluable assistant that enhances, rather than replaces, the human judgment central to legal practice. As AI technology continues to evolve and integrate into corporate and M&A practices, proactive adoption—coupled with rigorous validation and adherence to ethical standards—will be essential for legal professionals seeking to maintain their competitive edge. This article is a summary of the full practice note , written by the Practical Guidance Corporate and M&A team, available to Practical Guidance subscribers by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here.2025 Edition 2Corporate and M&APractice NotesFEATURESPECIAL2https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/regulating-ai-in-the-workplace-in-2025Mon, 05 May 2025 05:00:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:1d76f195-ab5c-4028-93e7-4fe0fca56f90Sherica CelineThe following is a summary of an article by Tom Spiggle, The Spiggle Law Firm Summary of AI in Employment and Regulatory Frameworks Recent years have witnessed a significant transformation in how artificial intelligence (AI) is perceived and utilized—transitioning from a futuristic concept found primarily in science fiction to an everyday tool that significantly impacts modern workplaces. With the advent of AI systems like chatbots and algorithm-based decision-making tools, companies are increasingly integrating these technologies to improve business practices. For example, Gallup reports that 93% of Fortune 500 chief human resource officers have adopted AI, while about one-third of employees are aware of their employers’ AI implementations. Despite its promise for boosting productivity and efficiency, AI’s use in recruitment and other employment contexts raises concerns about potential misuse and discrimination, prompting governments to enact laws and regulations aimed at protecting workers and job applicants. AI in the Employment Context IBM defines AI as technology that enables computers to simulate human capabilities such as comprehension, problem-solving, and decision-making. In the recruitment process, AI can streamline the identification and selection of candidates by processing resumes and identifying patterns that might indicate a desirable applicant. However, the reliability of such systems is not foolproof. A notorious example is the 2018 incident where Amazon’s AI hiring tool, trained on a dataset predominantly consisting of male applicants, began to favor candidates with traditionally male-associated characteristics. Although Amazon attempted to rectify the issue by modifying the algorithm to overlook gender-identifying terms, the project was eventually shelved due to persistent concerns over its effectiveness. Regulatory Measures at the State Level In response to concerns associated with the use of AI in employment, a number of states have introduced laws governing AI practices: Colorado: Colorado’s AI law, coming into full effect on February 1, 2026, is designed as a consumer protection measure targeting “high-risk” AI systems that could result in algorithmic discrimination. It applies to decisions with material legal or similarly significant effects, including hiring, promotions, and disciplinary actions. Employers using such AI systems must implement risk management policies, conduct annual impact assessments, and notify affected individuals if AI influenced decisions regarding employment or promotions. This law, however, only impacts employers with 50 or more full-time employees, and its enforcement is managed solely by the state attorney general, as it does not provide a private right of action. Illinois: Illinois has enacted two notable laws. The first, the Artificial Intelligence Video Interview Act (AIVIA) of 2019, governs the use of AI in analyzing video interviews. Under AIVIA, applicants must be informed about AI use, understand how the system operates, and provide consent; additionally, requests for footage deletion must be honored within 30 days. More recently, Illinois amended its Human Rights Act through HB 3773, effective January 1, 2026, which broadly prohibits employers from using AI to facilitate discrimination across all employment areas—from hiring and promotion to disciplinary measures. This legislation applies irrespective of the employer’s size and mandates transparency in AI usage. Other States and Localities: Additional measures include Maryland’s 2020 law that restricts the use of facial recognition during job interviews unless explicit consent is provided by an applicant. New Jersey’s guidance from the Attorney General reinforces that existing anti-discrimination laws extend to AI-driven decisions. Meanwhile, New York City’s Local Law 144, effective from 2023, limits the use of automated employment decision tools unless they have undergone recent bias audits, with audit results made publicly accessible and proper notifications given to applicants and employees. Federal Actions and Legal Uncertainty On the federal front, during the Biden administration, efforts largely revolved around raising awareness and establishing agency guidelines rather than imposing strict regulatory measures on AI in the workplace. A newer executive order implemented at the start of the Trump Administration, titled “Removing Barriers to American Leadership in Artificial Intelligence” seeks to promote the development and adoption of AI free from ideological biases, ensuring that federal policy continues to favor technological advancement over restrictive measures. As federal laws specific to AI in employment remain sparse, existing employment discrimination statutes, such as Title VII, are expected to remain the primary legal recourse for addressing any AI-induced discrimination. Enforcing AI Protection Laws and Future Implications A closely watched class-action case from California, in which an applicant alleges discriminatory practices by an AI-based employment vendor, underscores the increasing legal scrutiny of AI. This case illustrates that even if AI is not directly regulated by specific statutes, traditional anti-discrimination laws may still apply. The outcomes of such cases could significantly influence the future legal landscape, potentially reducing the need for further legislation by reinforcing the adequacy of current anti-discrimination frameworks. In conclusion, while AI continues to revolutionize workplace practices, it simultaneously poses risks of unintended bias and discrimination. With most regulatory measures currently emerging at the state level and federal regulations remaining limited, employers face a complex and non-uniform legal environment. This legal uncertainty emphasizes the need for careful implementation and ongoing oversight of AI technologies to ensure fair and equitable treatment of all workers and job applicants. This is a summary of an article by Tom Spiggle, founder of The Spiggle Law Firm, which specializes in labor and employment services for individuals. This article appears in the April 2025 edition of Bender’s Labor & Employment Bulletin , 2025-4 Bender’s Labor & Employment 04 (2025).2025 Edition 2Labor & EmploymentFEATURESPECIAL1Current Legal Developmentshttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/deepfakes-and-intellectual-property-legal-issuesMon, 05 May 2025 05:00:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:c9d82e22-683a-42fa-916c-a415755ece60Sherica CelineThe following article is a summary of the full practice note , available to Practical Guidance subscribers by following this link . Not yet a Practical Guidance subscriber? Sign up for a free trial here. The complete article is written by Danielle F. Bass , partner at Honigman LLP, Natasha Shlaimon, a corporate attorney at Honigman LLP, and Nathaniel J. Penning , a corporate attorney at Honigman LLP. Introduction and Overview This article analyzes the legal and intellectual property challenges posed by deepfakes—highly realistic, AI-generated media that manipulate audio and visuals to create deceptive content. Deepfakes are shown to blur the boundaries between genuine and fabricated material, raising significant concerns regarding misinformation, manipulation of public opinion, threats to democracy, fraud, identity theft, defamation, and other negative consequences. Understanding Deepfakes An examination of the technology reveals that deepfakes are capable of altering original images, audio, or video so effectively that the authenticity of the content becomes increasingly questionable. The text explains that although deepfakes offer potential benefits in applications such as entertainment, education, and creative industries, their use also introduces considerable risks. These risks include the erosion of public trust, manipulation of political processes, and various forms of reputational harm and personal rights violations. Regulatory and Legislative Landscape A detailed review of the regulatory and legislative landscape highlights the current inadequacies in specifically addressing deepfakes. Despite the absence of comprehensive federal laws specifically targeting deepfake technology, several targeted measures. For instance, the Federal Communications Commission has taken action by banning unwanted robocalls that use cloned voices generated with AI, a move intended to curb fraudulent practices. In addition, several states have enacted or are considering laws aimed at combating nonconsensual and malicious deepfakes, with more than 50 bills introduced during the recent congressional session. Such state-level legislative efforts underscore the growing urgency among lawmakers to balance the need for consumer protection with the desire not to stifle technological innovation. Intellectual property issues are explored extensively throughout the full article. It is explained that deepfake content typically does not qualify for trademark or patent protection since trademarks are designed to identify sources of goods or services, and patents protect new, useful inventions rather than manipulated digital media. Attention is then turned to copyright protection. Copyright law, which extends to original works of authorship that are fixed in a tangible medium, is argued to potentially apply to deepfakes—provided that the final work exhibits a minimal degree of creativity and includes significant human inputs. Works created solely by automated processes without human intervention would not satisfy the human authorship requirement and may therefore be excluded from protection. The discussion emphasizes that when creators supplement the AI-generated elements with thoughtful editing, arrangement, or integration with human-authored content, the resulting work might meet the threshold for copyright protection. The full article also addresses the potential legal liabilities stemming from deepfake creation, publication, and distribution. It identifies various causes of action, including claims based on the right of publicity, trademark infringement, and copyright infringement. Tort claims such as invasion of privacy, defamation (both libel and slander), and intentional infliction of emotional distress are discussed as legal routes available to individuals or companies adversely affected by deepfakes. In parallel, both civil and criminal statutes—including the Computer Fraud and Abuse Act and identity theft laws—are examined as instruments that could be employed to address the harmful consequences of deepfake misuse. Strategic recommendations are provided in the full article reviewing ways to reduce risks associated with deepfakes. These mitigation strategies include ensuring that proper rights and licenses are obtained for any original content used, incorporating watermarks or disclaimers to clearly identify manipulated media, and employing advanced detection tools to monitor and flag unauthorized deepfake content. Moreover, the importance of developing robust response plans is underscored, so that swift remedial action can be taken in the event of reputational damage or legal disputes. Overall, the full Practical Guidance article offers an in-depth resource that unites technological insights with legal analysis, providing clarity on the multifaceted challenges posed by the rapid advancement of deepfake technology. The discussion underscores the pressing need for adaptive regulatory frameworks and proactive mitigation strategies as society contends with the evolving risks and legal complexities associated with deepfakes. The above article is a summary of the full practice note which is available to Practical Guidance subscribers by following this link. The complete article is written by Danielle F. Bass , partner at Honigman LLP, Natasha Shlaimon, a corporate attorney at Honigman LLP, and Nathaniel J. Penning , a corporate attorney at Honigman LLP. Practical Guidance subscribers may access the full article here. Not yet a Practical Guidance subscriber? Sign up for a free trial here.2025 Edition 2Intellectual Property & TechnologyFEATURESPECIALCurrent Legal Developmentshttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/m/cover-page/785Wed, 30 Apr 2025 08:21:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:be5c4f85-652a-4e7d-be22-4acbbf3a7089Sherica Celine2025Edition2https://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/learn-about-new-practical-guidance-content-and-resources-956724437Sat, 01 Mar 2025 12:01:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:ea6f4830-9f6a-4b55-b408-6e538a087c12Sherica CelineReview this exciting guide to some of the recent content additions to Practical Guidance, designed to help you find the tools and insights you need to work more efficiently and effectively. Practical Guidance customers , please follow this link . Not a Practical Guidance Subscriber? Sign up for a FREE seven-day trial here to access the featured content in this guide. Highlights include: Tracking New Executive Order Litigation Legal Challenges to 2025 Presidential Executive Orders and Actions Tracker identifies and discusses legal challenges to Trump Administration’s recent Executive Orders. Presidential Transition Coverage Highlights Presidential Executive Actions Tracker A frequently updated listing and description of many of the recently implemented presidential orders and rescissions of previous administration orders. Executive Orders Impacting Construction Tracker (2025) Focusing on orders that: Directly address construction Have broader scope affecting the construction industry Trump Transition Resource Kit Consolidated listing of guidance related to new actions and orders. Current Updates to Florida Content Revised over 75 documents for 2025 civil procedure rules changes Modernizing Florida Litigation: The 2025 Civil Procedure Rule Overhaul , authored by former Florida judge, walks you through the many new rules. Not a Practical Guidance Subscriber? Sign up for a FREE seven-day trial here to access the featured content in this guide.FEATURESPECIAL62025 Edition 1NEW Practical Guidance Contenthttps://www.lexisnexis.com/community/insights/legal/practical-guidance-journal/b/pa/posts/ai-risk-management-in-the-united-states-looking-aheadMon, 03 Feb 2025 11:30:00 GMT39668f7f-eeae-45ef-a75f-231f85198c72:9f87e229-56f6-4205-b389-e68c591c47afSherica CelineBy: Romaine Marshall and Jennifer Bauer , Polsinelli PC This article addresses the broad scope of artificial intelligence (AI) laws in the United States that focus on mitigating risk, and discusses the patchwork of laws, regulations, and industry standards that are forming duties of care and legal obligations. In lieu of a well-regulated industry with established legal frameworks around AI, professionals interested in mitigating AI risks within their businesses will need to consider other signals such as Federal Trade Commission (FTC) enforcement trends and the National Institute of Standards and Technology’s (NIST) AI Risk Management Framework (AI RMF), to identify, evaluate, and mitigate AI risks. NIST AI Risk Management Framework The NIST AI RMF provides voluntary guidance for managing AI risks throughout its life cycle to ensure trustworthy AI models. It outlines characteristics such as validity, reliability, safety, and transparency, among others. The framework suggests risk management techniques like AI risk management policies, AI system inventories, and AI incident response plans. It also highlights the importance of balancing these characteristics based on the AI's use case. The applicable use case requires a practical interpretation of the broad risks proposed. The accompanying NIST CSF 2.0 Implementation Examples provide greater clarification. A high-level overview of the risk management techniques, risks, and controls we typically recommend encompassing in such a program is enclosed in the below visual. Federal Trade Commission Enforcement Actions The FTC has been active in addressing improper AI use and development, as seen in cases against Rite Aid Corporation and 1Health.io Inc. These cases underscore the importance of proper data handling, transparency, and adherence to privacy policies. The FTC's actions serve as a warning to companies about the consequences of retroactive privacy policy changes and inadequate data protection measures. State Approaches to AI Governance In the absence of federal AI laws, states like Utah and Colorado have enacted their own legislation. Utah's AI bill focuses on transparency and data privacy, while Colorado's AI Act, influenced by the NIST AI RMF, imposes requirements on developers and deployers of high-risk AI systems. California has also passed AI-related bills, emphasizing disclosure and risk assessments in collaboration with industry leaders. The Colorado Act imposes criteria for deployers and developers and a reasonable duty of care to protect consumers from risks: Holistic AI Risk Management The document outlines key takeaways for developing an AI risk management strategy, and recommends: Think about AI risks and laws expansively. Use holistic solutions like those outlined in the NIST AI Risk Management Framework. Always involve humans in any AI-enabled processes and decision-making. The best solution is often the simplest: Be proactive and transparent in soliciting informed consent. These strategies aim to reduce business risk and ensure compliance with evolving legal and regulatory frameworks. The above information is a summary of a more comprehensive article included in Practical Guidance. Customers may view the complete article by following this link . Not yet a practical guidance subscriber? Sign up for a free trial to view this complete article and other current AI coverage and guidance. Romaine Marshall is a shareholder at Polsinelli PC. He helps organizations navigate legal obligations relating to data innovation, privacy, and security. He has extensive experience as a business litigation and trial lawyer, and as legal counsel in response to hundreds of cybersecurity and data privacy incidents that, in some cases, involved litigation and regulatory investigations. He has been lead counsel in multiple jury and bench trials in Utah state and federal courts, before administrative boards and government agencies nationwide, and has routinely worked alongside law enforcement. Jennifer Bauer is counsel at Polsinelli PC. She has extensive experience in global privacy program design, evaluation and audit, regulatory compliance and risk reporting, remediation, and data privacy and cybersecurity law. She is a trusted and experienced leader certified by the International Association of Privacy Professionals. Jenn has transformed the privacy programs of five Fortune 300 companies and advised blue-chip companies and large government entities on data privacy and security requirements, regulatory compliance (particularly GDPR / CCPA), and operational improvement opportunities. Related Content For more practical guidance on artificial intelligence (AI), see > GENERATIVE ARTIFICIAL INTELLIGENCE (AI) RESOURCE KIT For an overview of proposed or pending AI-related federal, state, and major local legislation across several practice areas, see > ARTIFICIAL INTELLIGENCE LEGISLATION TRACKER (2024) For a survey of state and local AI legislation across several practice areas, see > ARTIFICIAL INTELLIGENCE STATE LAW SURVEY For a discussion of legal issues related to the acquisition, development, and exploitation of AI, see > ARTIFICIAL INTELLIGENCE KEY LEGAL ISSUES For an analysis of the key considerations in mergers and acquisitions due diligence in the context of AI technologies, see > ARTIFICIAL INTELLIGENCE (AI) INVESTMENT: RISKS, DUE DILIGENCE, AND MITIGATION STRATEGIES For a look at legal issues arising from the increased use of AI and automation in e-commerce, see > ARTIFICIAL INTELLIGENCE AND AUTOMATION IN E-COMMERCE For a checklist of key legal considerations for attorneys when advising clients on negotiating contracts involving AI, see > ARTIFICIAL INTELLIGENCE (AI) AGREEMENTS CHECKLIST Sources National Institute of Standards and Technology, Artificial Intelligence Risk Management Framework: Generative Artificial Intelligence Profile (July 2024) . National Institute of Standards and Technology, The NIST Cybersecurity Framework (CSF) 2.0 (Feb. 26, 2024) . The NIST Cybersecurity Framework (CSF) 2.0 . National Institute of Standards and Technology, CSF 2.0-Implementation Example s . FTC v. Rite Aid Corp., No. 23-cv-5023 (E.D. Pa. Dec. 19, 2023) . FTC v. Rite Aid Corp., No. 23-cv-5023 (E.D. Pa. Feb. 26, 2024) . 1Health.io Inc., 2023 FTC LEXIS 77 (Sept. 6, 2023) . See Utah Artificial Intelligence Policy Act, Utah Code Ann. §§ 13-72-101 to -305 . Colo. Rev. Stat. §§ 6-1-1701 to -1707 . Colo. Rev. Stat. § 6-1-1701(6) and (7). See Colo. Rev. Stat. §§ 6-1-1702 to -1704 . Colo. Rev. Stat. § 6-1-1706 . See Colo. Rev. Stat. § 6-1-1701(3) .Data Security & Privacy2025 Edition 1FEATURESPECIAL1Current Legal Developments