This episode of our Public Policy & Regulation Group's "Eyes on Washington" podcast series is guest hosted by the co-chairs of the firm's ESOP (Employee Stock Ownership Plans) practice, Renee Lewis and David Pardys. They are joined by tax attorney Joshua Odintz to discuss a recent press release issued by the Internal Revenue Service (IRS) warning businesses and tax professionals to be alert to a range of compliance issues that can be associated with ESOPs. This conversation outlines the key components of the press release and how it impacts the ESOP community. 

For more, visit: https://www.hklaw.com/en/insights/media-entities/2023/08/podcast-discussing-and-demystifying-the-irs-news-release-on-esops

Discussing and Demystifying the IRS News Release on ESOPs

In this episode of "The Trial Lawyer's Handbook," litigation attorney Dan Small looks back on his experience prosecuting the notorious New England mob boss Raymond Patriarca — or lack thereof. As a 73-year-old man who had spent more than 30 years as the head of a criminal organization, it was not difficult for Patriarca to find a doctor to declare him medically unfit for trial. Mr. Small, needing a doctor of his own to keep the mob boss included in the trial, quickly discovered that Patriarca's reputation preceded him, and shares the difficulties he faced in getting Patriarca into the courtroom. 

Allergic to Courtrooms

In this episode of "The Trial Lawyer's Handbook" podcast series, litigation attorney Dan Small makes the case for "show and tell" in the courtroom. As he contends, jurors do not learn best by listening alone, so powerful demonstratives are essential, especially in complex financial cases. Drawing on the Anzalone money laundering trial, he explains how a simple poster depicting a web tracing $100,000 in cash split into 12 sub‑$10,000 checks clarified the scheme better than words ever could and kept the jury focused on the issues at play. The takeaway: Keep visuals clear, memorable and ever‑present. Ears to listen, eyes to see, hands to hold.

Show and Tell

En este episodio de "A Lo Legal En Par Minutos", Edwin Cortés, socio, habla con la socia Alba Malagón sobre empresas familiares y la importancia de los protocolos de familia. A partir de ejemplos de "Betty la fea", analizan cómo estos acuerdos que fijan reglas sobre participación de familiares, criterios de contratación, roles, salarios, sucesión de liderazgo y mecanismos de resolución de conflictos, ayudan a equilibrar los intereses de la familia y de la empresa. La Sra. Malagón explica que aunque no son obligatorios, son una herramienta eficaz para dar estabilidad, impedir disputas y preservar la continuidad del negocio familiar.

Betty la fea y la fórmula para evitar dramas en empresas familiares

In this episode of "The Trial Lawyer's Handbook," litigation attorney Dan Small recounts attempting to prosecute a New England mob boss and the challenge of filing a complex case before the statute of limitations expired. Mr. Small explains how the case moved between Miami and Providence, how venue and timing decisions shaped strategy and why the trial judge ultimately dismissed the case despite a grand jury indictment. He highlights lessons on venue, audience and the importance of aligning the forum with the story you need to tell.

Jurisdiction Is in the Eye of the Beholder

In this episode of "Real Estate Law Unlocked," Real Estate attorneys Jorge Escobar and Tomas Castellanos sit down with Brian Pearl, principal and founder of Global City Development, for an informal look at the current state and future of the South Florida real estate market. Mr. Pearl traces his path from Wall Street equity analyst to Miami developer, explaining how navigating the 2008 financial crisis shaped his approach to risk, capital structure and deal-making. He describes why he launched Global City to focus on socially oriented, high‑design housing for the middle class and students, including workforce projects near Florida International University, financed with creative tools such as private activity bonds. The conversation explores how developers are managing higher interest rates, why discipline and deal‑by‑deal judgment are critical in the current cycle and how Miami's continued densification will require both spectacular luxury projects and attainable housing that supports a year‑round community.

Opportunities for Developers in the South Florida Real Estate Market

In this episode of "The Trial Lawyer's Handbook" podcast, litigation attorney Dan Small discusses the opportunities and challenges of "climbing the ladder" in a corruption case. This approach starts with securing a defendant willing to testify against their superiors and then working to uncover what additional crimes or targets they can identify. He illustrates this strategy with the extortion case against Ted Anzalone, in which George Collatos, a Boston city employee, served as a key witness. Collatos was arrested for extorting cash from a building contractor. After he pleaded guilty, Mr. Small and his team brought him before the grand jury to ask about illegal fundraising and other unlawful activities in hopes of obtaining additional information. Eventually, Collatos revealed facts about Anzalone's activities, but it was not smooth sailing. Mr. Small explains why "climbing the ladder" proved to be difficult in this case and how it ultimately ended in Anzalone's acquittal.

Dangers of Climbing the Ladder

On the third episode of "The Tack Room," Partner Kayla Pragid speaks with Senior Counsel Terry Middlebrook and nationally recognized equine and sports portrait artist Kyle Lucks about the meeting point between creativity and the copyright world of equine art. Mr. Lucks shares his journey from painting professional athletes in St. Louis to becoming captivated by the equestrian scene in South Florida, explaining how he balances commissioned and noncommissioned work, his "Frankensteining" method of combining multiple photographs into a single original image and his innovative series painting horses over Hermès silk scarves. Ms. Middlebrook offers a practical legal road map for visual artists, clarifying when and how they can use reference photos, the difference between copyright and trademark, what rights artists retain in commissioned works, why written agreements and proper recordkeeping are essential, and how registration strengthens enforcement. Together, they provide artists, collectors and equine enthusiasts with real-world guidance on creating, commissioning and protecting equine art in the age of social media, luxury brands and evolving intellectual property law.

Art, Law and the Athlete: Protecting Equine Imagery in the Studio and Market

In this episode of the "Legal Bites Podcast" series, Food and Beverage Litigation attorney Charles Weiss and Corporate attorney Chris Phillips speak about the legal and operational fallout from the federal government's decision to stop minting pennies. Moderated by Practice Development Manager Kristina Merritt, our lawyers examine the long standing reality that pennies cost more to produce than their face value and recent policy decisions that led to a penny shortage, forcing retailers to grapple with rounding transactions, retraining staff, updating point of sale systems and posting clear rounding policies. The discussion explores how state and local cash acceptance and anti cash discrimination laws complicate rounding for cash payers, as well as the unique and often conflicting rules governing Supplemental Nutrition Assistance Program (SNAP) and other Electronic Benefit Transfer (EBT) transactions. It also examines the ripple effects these issues have on check cashing services and payroll practices. Chris walks through the proposed Common Cents Act, including its now uncertain effort to create a federally sanctioned rounding standard, and he outlines best practices for food and beverage operators to stay compliant across multiple jurisdictions while this legal and regulatory landscape evolves.

A Penny for Your Thoughts? Understanding the Legal Implications of the U.S. Penny Shortage

En este episodio de "A Lo Legal En Par Minutos", Edwin Cortés, socio, y Juan Felipe Fontecha, abogado financiero, examinan las finanzas abiertas, que permiten a distintos actores financieros y no financieros acceder a los datos de los consumidores. El objetivo de este sistema es conocer más sobre el perfil del consumidor y sus intereses para ofrecerle mejores opciones de crédito y productos financieros en general. Durante esta conversación, los abogados abordan la perspectiva del consumidor financiero y cómo se regula esta práctica.

Discussing and Demystifying the IRS News Release on ESOPs

Holland & Knight Legal Podcast