Join Clark Hill’s Commercial Real Estate attorneys and industry professionals for a timely and dynamic program in Dallas, focusing on the latest challenges and top trends in the CRE industry.

Note: On May 4, 2026, the “General criteria and operational guidelines of an advisory nature to promote investment and tax compliance” (the “Guidelines”) was published in the Federal Register.

The purpose of the Guidelines is to direct administrative action in tax matters, strengthening legal certainty, efficiency, and trust in the relationship between the tax authority and taxpayers, as well as to promote investment, administrative simplification and voluntary compliance.

In O’Dell v. Aya Healthcare Services, Inc., the Ninth Circuit addressed whether plaintiffs can use a procedural mechanism, non-mutual offensive collateral estoppel, to avoid enforcement of arbitration agreements—and held they cannot. The decision carries significant implications for employers facing multi-plaintiff claims.