Supreme Court · Feb 20, 2026 — Est. $130B IEEPA tariff refunds at stake — CAPE portal open$130B IEEPA refunds — CAPE portal open
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Speak with Counsel →IEEPA Refund Recovery: What Importers Must Do Now
The Supreme Court struck down IEEPA tariffs on February 20, 2026. $130B+ in refunds is at stake across 300,000+ importers. This guide explains what CBP has said so far, what a forensic duty review involves, how the Court of International Trade process works, and what documentation you need to preserve today to protect your claim.
Section 301 vs. IEEPA: The CFO's Forensic Audit Checklist
Two refund frameworks are running simultaneously. Section 301 exclusion refunds have different documentation requirements, protest deadlines, and litigation risks than IEEPA recovery claims. This 40-point checklist helps import managers and CFOs identify which category their exposure falls into and what to gather before engaging counsel.
The Importer's Section 301 Refund Guide
A step-by-step breakdown of how to identify overpaid Section 301 duties, what documentation CBP requires, and how the administrative protest process works. Written for CFOs and import managers, not attorneys.
EB-5 Investor Pathway Guide: Post-RIA Framework
The EB-5 Reform and Integrity Act changed everything. This guide explains the new regional center requirements, targeted employment areas, source of funds documentation, and realistic processing timelines for investors starting today.
Arizona ABS Structure: What Non-Lawyer Investors Need to Know
Arizona's Alternative Business Structure rules allow non-lawyers to own law firm equity for the first time. This guide covers the application requirements, fee structure, ownership limits, and how the MSO/law firm split actually works.
OFAC Sanctions Compliance Primer for Business Operators
Most OFAC violations are discovered in M&A diligence or by a bank freeze — not by the company's own compliance program. This primer covers the screening requirements, voluntary disclosure process, and what to do in the first 48 hours if you receive an inquiry.
Cross-Border Estate Planning Checklist for Non-Citizen Business Owners
Non-citizen business owners face a unique and often unacknowledged estate tax gap. This checklist identifies the key exposure points — U.S. situs assets, marital deduction limits, QDOT eligibility — and the questions every advisor should be asking.
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