
James G. Smith
Partner
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News & Insights

10.07.2025
Client Advisories
Federal Regulation of Payment Stablecoins Underway
As part of Congress’ effort to provide clarity and legal guidance in digital assets, the Guiding and Establishing National Innovation for U.S. Stablecoins Act, or Genius Act, was signed into law on July 18, 2025. The Genius Act establishes a comprehensive regulatory framework for payment stablecoins.

07.07.2025
Client Advisories
One Big Beautiful Bill Makes Permanent Qualified Opportunity Zones Program … with Changes
On July 4, 2025, President Donald J. Trump signed the bill commonly known as the One Big Beautiful Bill (OBBB) (available here), which includes sweeping tax changes. One of those changes was to the Qualified Opportunity Zones (QOZ) program.

05.28.2025
Client Advisories
Delaware Amends Trade Name Registration Rules
UPDATE: On May 27, 2025, Delaware delayed the effective date of the new trade name registration rules from June 2, 2025 to February 2, 2026. The Delaware Division of Revenue will issue an FAQ guide prior to the extension date. In the meantime, Delaware trade name filings will continue to be handled at the applicable county.