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SBA Proposes Set-Aside Rules For Women-Owned Small Businesses

Client Alert | less than 1 min read | 01.02.08

After years of delay, the Small Business Administration proposed new regulations allowing set-asides for women-owned small businesses (WOSB) and economically disadvantaged WOSB's. Agencies may restrict competition to these businesses, but only in certain procurements valued at $3 million ($5 million for manufacturing) or less, only in industries where SBA finds WOSB are “underrepresented,” and only where the agency determines that the restriction would not violate the Equal Protection Clause of the Constitution.

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Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....