Insights

The difference between sound estate planning and costly litigation can come down to how a durable power of attorney is drafted—and carried out.

On June 15, 2026, the New Jersey Department of Environmental Protection (NJDEP) adopted amendments to its Ground Water Quality and Soil Remediation Standards to formally codify interim standards previously established for several per- and polyfluoroalkyl substances (PFAS), including hexafluoropropylene oxide dimer acid and its ammonium salt (collectively referred to as GenX).

A recent decision from the New Jersey Appellate Division has increased litigation risk for employers taking adverse action against employees for cannabis-related infractions. Disagreeing with a prior decision from the Third Circuit Court of Appeals, the Appellate Division ruled that New Jersey's Cannabis Regulatory, Enforcement Assistance, and Marketplace Modernization Act (CREAMMA) allows employees or applicants to sue directly for alleged violations of the law's employment protections. 

In Sirius Solutions, LLLP v. Commissioner (now docketed as K Alain, LLLP v. Commissioner), decided in January, a Fifth Circuit panel held that the term "limited partner" for purposes of the self-employment tax rules in Section 1402(a)(13) of the Code means what state partnership law says it means: a partner in a limited partnership with limited liability.