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Cyberthreats & Homeland Security: Stopping A Digital Pearl Harbor

Client Alert | 1 min read | 07.19.06

As the Department of Homeland Security (the "focal point" of cybersecurity) receives yet another "F" on its annual information security report card, Congress and others are asking, "Is the Government ready for a digital Pearl Harbor?" ( e.g., House Gov't Reform Comm., Mar. 14, 2006).  In "Pulling the Plug on the Power Grid:  Cyberthreats and Homeland Security Challenges," published in the ABA's SciTech Lawyer (Spring 2006 http://www.crowell.com/pdf/newsroom/Bodenheimer_SciTech.pdf), C&M's David Z. Bodenheimer addresses the mounting concerns and challenges for Homeland Security in building defenses against cyber attacks on the nation's $1 trillion power grid, an essential component of America's critical infrastructure. 

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Client Alert | 4 min read | 08.21.25

FLSA Overtime Reporting and Withholding

The One Big Beautiful Bill Act (the Act), signed on July 4, 2025, allows a deduction from an individual’s personal tax return on Form 1040 for “qualified overtime compensation” as defined in new Code § 225. The amount that can be deducted from the employee’s return is capped at $12,500 with the maximum then adjusted down if the employee’s AGI exceeds certain limits. This deduction is permitted in 2025....