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DoD Mandates Preparation for Climate Change

Client Alert | less than 1 min read | 01.18.16

On January 14, 2016, DoD issued Directive 4715.21 (Climate Change Adaptation and Resilience), which establishes a comprehensive framework for agency efforts to (i) address, mitigate, and adapt to climate change risks to U.S. military assets and operations; and (ii) integrate climate change risk considerations into DoD acquisition and mission planning. As described in this post [MAKE THIS A LINK], the DoD Directive does not address several questions that will likely be answered on a piecemeal basis through multiple new or modified regulations, standards, and guidelines, providing the private sector with several opportunities to shape implementation of the directive and to address downstream effects to contracts and corporate policies.

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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....