On April 20, 2026, the Indiana Court of Appeals affirmed the dismissal of a putative class action challenging overdraft fees assessed by an Indiana credit union, ruling Indiana’s two-year statute of limitations on “[a]n action upon a deposit…
U.S. Customs and Border Protection (“CBP”) has opened the long‑anticipated online portal for submitting refund claims for tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”), marking a significant transition from system…
On April 14, 2026, the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) released Field Assistance Bulletin No. 2026-01, outlining new enforcement priorities and guiding principles under ERISA. While the Bulletin applies…
On January 13, 2025, we published a client alert in which we warned that the plaintiffs’ bar had begun adapting theories used in a wave of healthcare website-tracking class actions to target financial institutions, and highlighted a then-recent…
Bottom line: Municipalities, redevelopment commissions, and their officials remain strongly protected from tort liability under the Indiana Tort Claims Act (“ITCA”) when condemnation decisions are made pursuant to statutory authority.
Overview of the…
On January 20, 2026, the Internal Revenue Service reopened its group exemption program with the release of Revenue Procedure 2026-8, ending a multi-year suspension on new group exemption applications. The new guidance replaces rules dating back to…
On January 23, 2026, the Internal Revenue Service (the “IRS”) publicly released Field Attorney Advice 20260401F (the “FAA”)1, in which the Office of Chief Counsel rejected a promoted "charitable LLC" structure designed to generate a substantial…
At a March 19, 2026 status hearing before the U.S. Court of International Trade, U.S. Customs and Border Protection ("CBP") updated the court on its efforts to implement a centralized mechanism for refunding unlawfully collected IEEPA tariffs. The…
Banks and credit unions are preparing for the loss of interchange fees on Illinois debit and credit card transactions following the court’s decision in Illinois Bankers Association et al. v. Raoul, No. 24-7307 (N.D. Ill. Feb. 10, 2026), denying (in…
The Indiana General Assembly concluded its work for the year on February 27th, bringing an end to a session that began in December with the failed effort to draw new Congressional maps, and concluded with lawmakers trying to attract the Chicago…
Overview
On March 12, 2026, the U.S. Court of International Trade (“CIT”) issued an order confirming that U.S. Customs and Border Protection (“CBP”) is making “satisfactory progress” towards developing a process to issue refunds of unlawfully…
During a March 6 settlement conference, U.S. Customs and Border Protection (“CBP”) advised the U.S. Court of International Trade (“CIT”) that CBP is developing a centralized system to process refunds of tariffs imposed under the International…
