Introduction On June 29, 2026, Governor Gavin Newsom signed SB 122/AB 122 into law, enacting California’s first-ever sales and use tax on software-as-a-service (SaaS) and prewritten computer software transferred electronically…
read moreWhat the Section 1202 Amendments Mean for Startup Founders Introduction On July 4, 2025, the One Big Beautiful Bill Act (OBBBA, P.L. 119-21) enacted the most consequential changes to Section…
read moreOverview The Department of Justice (DOJ) has spent the past year systematically expanding its False Claims Act (FCA) enforcement apparatus. The latest step – a May 27, 2026, memorandum from…
read moreIntroduction On May 14, 2026, Governor Gavin Newsom proposed extending California's sales and use tax to all retail sales of prewritten software, regardless of the delivery method. Under this proposal,…
read moreOverview On May 1, 2026, the Federal Communications Commission (FCC) released a Further Notice of Proposed Rulemaking (FNPRM) proposing to strengthen and clarify its existing “Know Your Customer” (KYC) obligations…
read moreIntroduction On May 1, 2026, the Federal Communications Commission (FCC) released a Further Notice of Proposed Rulemaking (NPRM) that proposes to strengthen and make more specific the FCC’s existing “know…
read moreOverview On April 7, 2026, the Securities and Exchange Commission released its enforcement results for the fiscal year ending September 30, 2025. The announcement is significant not merely for its…
read moreIntroduction The U.S. Department of Justice (“DOJ”) has made clear that tariff evasion and customs fraud are now squarely within the crosshairs of False Claims Act, 31 U.S.C. §§ 3729-3733,…
read moreIntroduction: DOJ Issues First Department-Wide Corporate Enforcement Policy for All Criminal Cases On March 10, 2026, the Department of Justice (DOJ) released its first-ever department-wide Corporate Enforcement Policy (the “Policy”)…
read moreProposed Amendments to the U.S. Sentencing Guidelines Key Developments for White Collar Practitioners Introduction The United States Sentencing Commission recently issued proposed amendments to the Federal Sentencing Guidelines that could…
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