Key Takeaways Importers seeking refunds for tariffs, imposts and duties unlawfully assessed under the International Emergency Economic Powers Act (“IEEPA”) typically sue under 28 U.S.C. § 1581(i), which grants the U.S. Court of International Trade (“CIT”) exclusive jurisdiction over such matters. On February 20, 2026, the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA does […]
The Right Time to File Bankruptcy: Recognizing the Tipping Point
Filing for bankruptcy at the right time can save your company. Filing too late can destroy it. The timing of a bankruptcy is one of the most important decisions a business owner will make. Filing too early can generate unnecessary cost and disruption, while filing too late can erode asset value, increase creditor pressure, and […]
Licensing Trade Secrets: When, Why, and How
For many small and mid-sized technology companies trade secrets provide a true engine for growth. Proprietary processes, software logic, formulas, internal systems, and business methods are valuable assets, and often determine whether your company can compete, scale and attract strategic partners as you grow. Licensing trade secrets can be an effective way to generate new […]
How Commercial Lenders Evaluate Leases and What It Means for Your Company
When your real estate company seeks financing to acquire or renovate a piece of commercial real estate, lenders don’t just evaluate the building itself. They evaluate the leases that generate the building’s income. For income-producing real properties the leases are often more important than the physical structure. A beautiful, well-maintained office building with weak tenants […]
Asset Acquisitions vs. Stock Purchases: The Strategic Decision That Shapes Your Deal
This is the first blog in Finkel Law Group’s multi-part series on Mergers and Acquisitions (M&A) in California. In any merger or acquisition, one of the earliest and most important decisions is whether to structure the deal as an asset acquisition, a stock purchase, or a merger. This foundational choice shapes the entire transaction’s risk […]
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