Legal Articles

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Non-Compete Agreements Under Florida Law

Florida law permits reasonable restrictive covenants that protect recognized legitimate business interests. Enforceability depends on the written agreement, the interest asserted, the restriction’s scope, and the specific relationship between the parties.

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What Makes a Business Contract Enforceable in New York

An enforceable New York business contract generally requires mutual assent, sufficiently definite terms, consideration, and lawful performance. Writing requirements, signature authority, conditions, defenses, and carefully drafted remedies can determine whether an agreement holds up in a dispute.

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Forming an LLC in Texas: A Step-by-Step Guide

Forming a Texas limited liability company requires more than filing a certificate with the Secretary of State. Owners should address naming, registered-agent consent, governance, tax treatment, capitalization, licenses, and ongoing compliance.

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North Carolina Business Contract Enforcement

North Carolina contract disputes require proof of an enforceable agreement, breach, and damages, subject to limitation periods and available defenses. Clear records and early mitigation strengthen a claim.

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New York LLC Transparency Reporting After the Corporate Transparency Act: 2026 Compliance Guide

The Corporate Transparency Act's beneficial ownership reporting requirements survived their constitutional challenges and are now in full enforcement mode for New York LLCs, with civil penalties reaching $591 per day for non-filers. New York's own LLC Transparency Act, which took effect January 1, 2026, adds a parallel state-level layer that requires public disclosure of member names — going further than the federal regime in ways that will reshape how New York entities are structured.

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Texas Franchise Tax Reform and 2026 Comptroller Apportionment Guidance: What Businesses Need to Know

Texas restructured key elements of its franchise (margins) tax in the 2023 and 2025 legislative sessions, and the Comptroller's office issued updated apportionment guidance in early 2026 that significantly affects how out-of-state and multi-location businesses calculate their Texas taxable margin. The changes to cost of goods sold (COGS) deductions and single-factor revenue apportionment have both expanded planning opportunities and created new compliance traps. Here is what advisors and in-house counsel need to understand before the next filing cycle.

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California SB 253 and SB 261: Climate Disclosure Law Compliance Timeline for Businesses

California enacted two groundbreaking climate disclosure laws in 2023 — SB 253 (greenhouse gas emissions reporting) and SB 261 (climate-related financial risk disclosure) — that will require tens of thousands of businesses operating in California to produce detailed public disclosures beginning in 2026. The laws apply to both public and private companies meeting revenue thresholds and mark a significant departure from voluntary ESG reporting. Corporate counsel and compliance teams need to understand the deadlines, scope, and third-party assurance requirements.

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