Everything is Different if the Land is Agricultural

Yesterday afternoon the U.S. District Court for the Eastern District of Texas, in a case styled Texas Top Cop Shop, Inc. v. Garland, issued a preliminary injunction against the enforcement of the Corporate Transparency Act (the “CTA”). Unlike the injunction issued in the National Small Business United decision, which injunction benefited only the members of […]

When my mother graduated from college in 1994, the average cost for an in-state, four-year degree and required fees (excluding room and board), adjusted for inflation, was $5,119 annually.[1] As of 2023, that amount has grown to $17,709.[2] Though the rise in cost alone provides one reason the Section 529 Education Savings Plan has become […]

On November 15, 2024, a federal district court in Texas struck down a U.S. Department of Labor (“DOL”) rule that would have significantly increased the minimum salary threshold for overtime exemption as an administrative, executive, or professional employee (otherwise known as “white collar” exemptions). The Court found that the DOL exceeded its rulemaking authority by […]