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Congress Pressures DHS To Expedite Safety Act Approvals

Client Alert | less than 1 min read | 10.06.06

During House Homeland Security Subcommittee hearings on DHS implementation of the SAFETY Act, C&M's David Bodenheimer testified that the new regulations (71 Fed. Reg. 33147) and application kit (available at https://www.safetyact.gov/) have simplified the process, but further improvements are needed to (1) assure confidentiality of SAFETY application data, (2) encourage breakthrough technologies, (3) synchronize procurements and SAFETY Act approvals, (4) extend the duration of protection, and (5) establish an appeals process. In these same hearings, the new DHS Under Secretary (Science & Technology) identified additional initiatives to encourage new anti-terrorism technologies by reducing the application cycle to 120 days and identifying more technologies suitable for block approvals.

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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....