Category Archives: Practice Areas

Corporate Valuation in Mergers and Acquisitions

Corporate Valuation in Mergers and Acquisitions, by the incomparable Sam Thompson, provides foundational perspectives regarding legal, finance, accounting, and economic aspects of valuation in merger and acquisition (M&A) transactions. This newly supplemented treatise (December 2025) serves as a guide for lawyers examining the roles of investment bankers, valuation experts, and the courts in valuing targets.

Highlights of this second release include:

A new chapter, Chapter 21, A Brief Introduction to Cryptocurrency and the Valuation of Cryptocurrency in M&A and Related Transactions.

A new chapter, Chapter 22, A Brief Introduction to the Impact of Artificial Intelligence (AI) in Valuation of Companies Engaged in M&A, introduces valuation-related AI and its emerging issues.

An analysis of the newly issued “International Valuation Standards Council’s 2025, International Valuation Standards” (Section 1:13)

An updated section introducing “Professor Damodaran’s Discussion of the Hurdle Rate in a February 2025 ‘Musings on Markets’ Post” (Section 11:9.5)

A new section titled “A Brief Introduction to the Impact of Tariffs on Valuation” (Section 20:11)

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Book Update: Fragomen on Immigration Fundamentals: A Guide to Law and Practice (Fifth Edition)

Fragomen on Immigration Fundamentals: A Guide to Law and Practice (Fifth Edition) provides readers with in-depth coverage relating to the rules, policies, and procedures of immigration law in the United States. This treatise features guidance for both general practitioners and seasoned immigration attorneys, supplemented with legal analysis of recent cases, policies, and rules.

Highlights include:

Chapter 1, The Basic Immigration Structure, covers a range of recent executive actions that the Trump administration has issued to address border security (Section 1:3.6)

Chapter 2, Employment-Based Immigration, includes an update on the June 2025 proclamation limiting visa and travel restrictions for the nationals of nineteen countries (Section 2:10.5[D][6])

Chapter 3, Family-Sponsored Immigration, provides an update regarding the USCIS’s decision to return to an earlier policy determining children’s age-out protections (Section 3:3.4[A])

Chapter 5, Nonimmigrants, features the June 2025 State Department cable requiring enhanced screening and vetting of social media for visa applicants of F and M students, as well as J exchange visitors. It also covers ICE’s termination of SEVIS records for thousands of students during the spring of 2025 (Section 5:1.2[D] and 5:8.4[D])

Chapter 12, Citizenship, details the Supreme Court’s recent partial stay of 3 district court nationwide injunctions which blocked implementation of an executive order that limits birthright citizenship for certain children born in the United States after February 19, 2025. This chapter also covers the Court’s ruling on the legality of nationwide injunctions in general. (Section 12:2.1[C])

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Don’t Miss PLI’s End of Year Sale!

Browse our collection today and save big now through the end of December!

Don’t Miss PLI’s End of Year Sale!

Browse our collection today and save big now through the end of December!

Free Form of the Month

PLI PLUS offers unlimited electronic access to more than 4,500 downloadable, searchable, and editable legal forms ready for use in your practice. In an effort to highlight this unique content type, we’ve selected one form per month and made it available for anyone to download for free – no subscription required.

December’s free form:

Release of Lots Shown on Subdivision Plat with Additional Terms

More information about Legal Forms & Checklists:

Forms & Checklists Flyer – This flyer provides an overview of the forms & checklists on PLI PLUS and highlights a handful of popular examples.

Free Form of the Month

November’s free form:

Table of Investment Advisers Act Requirements Application to Exempt Reporting Advisers

More information about Legal Forms & Checklists:

Forms & Checklists Flyer – This flyer provides an overview of the forms & checklists on PLI PLUS and highlights a handful of popular examples.

Book Update: The Circular 230 Deskbook: Related Penalties, Reportable Transactions, Working Forms

The Circular 230 Deskbook is an essential compliance resource for every tax professional who practices before the IRS, helping practitioners comply with complex Circular 230 amendments more easily — and avoid costly penalties and sanctions. This 39th release to The Circular 230 Deskbook updates the practice guide with the latest developments in tax and estate law relating to IRS Circular 230.

Highlights of Release #39 include the following:

Chapter 1, Deference: When the Court Must Yield to the Government’s Interpretation, discusses the “change-in-position doctrine”; the effect of Loper Bright on the invocation of stare decisis and the power of section 7805 to delegate discretion; and other continuing issues arising from the overturning of Chevron.
Updated Appendix AA, Table of Authorities, and Index.

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PLI PLUS subscribers can access this title through their subscription.

Book Update: Commercial Ground Leases (Fourth Edition)

Commercial Ground Leases is a practical guide for creating fair and accurate lease agreements between landlords and tenants. It explains key topics such as lease terms, property use, and occupancy rights. This seventh release of Commercial Ground Leases is updated with the latest developments in the law and practice of ground leases.

Highlights of Release #7 include:

Chapter 1, The Truth About Ground Leases, includes new material on duty of care and duty of loyalty (Section 1:3.5).
Chapter 4, Reappraisal of Ground Rents, includes a new case study on “highest and best use” and financial feasibility, in which the Seattle Public Schools leased the site of a former school for a shopping mall (Section 4:1.3).
Chapter 9, Bankruptcy, includes new material on letters of credit (LOCs) (Section 9:3.2[B]).
Chapter 19, Default and Redemption, Section 19:1 has been renamed “Default: A User’s Guide,” and has been expanded to cover the practical aspects of default from the perspective of a leasehold lender, a landlord, and a tenant.
Chapter 24, Arbitration and Mediation, includes new material on MAI appraisers (Section 24:3).
The Table of Authorities and the Index have been updated.

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PLI PLUS subscribers can access this title through their subscription.

New Title: Artificial Intelligence & Intellectual Property

PLI Press is proud to announce the publication the brand-new treatise Artificial Intelligence & Intellectual Property.

Over the past decade, artificial intelligence (AI) technologies have rapidly evolved from experimental curiosities to pivotal drivers of innovation, creativity, and economic growth. In fields ranging from healthcare to entertainment, AI systems are generating outputs that challenge traditional notions of authorship, inventorship, ownership, and liability. Today, legal practitioners, scholars, businesses, and governments worldwide are grappling with profound questions: Does AI-generated work qualify for copyright protection? Can an algorithm be considered an “inventor” under patent law? How do we protect data when AI systems rely on massive datasets? Who is held responsible when AI-based decisions infringe on IP rights or cause tangible harm?

Artificial Intelligence & Intellectual Property provides an authoritative, yet accessible, resource for those navigating these uncharted legal waters. AI & IP explores the intersection of AI and every branch of intellectual property, offering insights that can guide future legal reasoning, policy making, and practical decision making.

A team of experts addresses a wide range of topics, including:

Each chapter can stand alone for a focused dive into its specific area, but taken together, they form a cohesive examination of the ethical, legal, and practical dilemmas that AI brings.

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PLI PLUS subscribers can access this title through their subscription.

Book Update: New York Elder Law (Second Edition)

New York Elder Law explores the evolving legal landscape shaped by the growing population of older adults in New York. As seniors live longer, their legal needs become more complex and urgent. Edited by Douglas J. Chu—one of New York’s leading elder law attorneys with over thirty years of experience—this authoritative volume brings together a team of seasoned experts to address the critical issues facing aging individuals today. From estate planning to healthcare decisions, this essential guide offers clear, practical insights for navigating the legal challenges of aging with dignity and security.

Updates in this sixth release include:

Chapter 5, Nursing Homes, offers an updated look at key legal protections for residents, including the prohibition against third-party payment guarantees and unlawful financial recovery from family members. It also covers discharge planning requirements, residents’ rights to appeal discharge decisions, and the obligation of facilities to provide assistive devices that support hearing and vision.
Chapter 6, New York Power of Attorney, is revised to further clarify rights and obligations of individuals holding the power of attorney in New York and adds discussion of special proceedings that may be brought for a number of purposes related to power of attorney.
Chapter 3, Medicaid for the Elderly, Blind, or Disabled, includes updated appendices to provide quick references to information on regional rates for nursing homes, and allowances for income for personal needs of an applicant and community spouse income and exempt resources.

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PLI PLUS subscribers can access this title through their subscription.