Apply ASC 740 enactment date rules to OBBBA changes. See retroactive impacts on M&A, DTAs/DTLs, examples, and 2026 modeling considerations.

Federal agencies must act decisively to maintain America's AI leadership. This paper provides agency leaders with a practical framework for establishing AI programs that balance innovation with security, speed with compliance, and transformation with risk management.

Delay analysis supports the tribunal process by setting out the sequence of events and identifying the causes and extent of the delay. Director Moiz Khan explores how delay analysis, when applied as a mix of science, art and common sense, forms reliable expert evidence.

Gary Foster, MD examines the rise of AI agents, the latest evolution of AI. Unlike traditional machine learning or generative AI models that perform single, isolated tasks - AI agents represent a paradigm shift: they can reason, plan, and act autonomously across workflows.