Articles Tagged with Law360

On August 5, 2025, Law360 published an Expert Analysis-Opinion authored by Kang Haggerty associate Walter Bourdaghs on how the recent Budget Act’s Deduction Limit Penalizes Losing Gamblers (subscription required).

“Beginning Jan. 1, 2026, it will become extraordinarily difficult to be a professional gambler in the U.S.,” says Bourdaghs, who plays an occasional hand as an avid poker player in his free time. “Previously, gamblers were taxed only on their net profits. The bill amends the Internal Revenue Code so that gamblers will be allowed to deduct only 90% of their losses against their winnings.  This will potentially lead to counterintuitive outcomes in which some gamblers owe taxes despite having had a net loss for the year.”

If you have any questions or would like to learn more, please contact Walter at Kang Haggerty.

On February 26, 2025, Law360 published an Expert Analysis authored by Kang Haggerty senior counsel Aaron Peskin, on How DOGE’s Severance Plan May Affect Federal Employees.

To say that President Donald Trump’s administration is off to a fast start would be quite the understatement. The administration, working through Elon Musk’s Department of Government Efficiency, is clearly looking to change how the federal government works by offering a mass severance package to roughly 2 million employees, which is virtually the entire federal workforce.

If you have any questions or would like to learn more, please contact Aaron at Kang Haggerty.

A recent Law360 article by reporter Anne Cullen, Employers Weigh Emoji Bans to Curb Bias, Harassment Suits, discusses the increase in emojis popping up in workplace discrimination and harassment cases. She interviews Kang Haggerty managing member Edward Kang for his perspective:

“My advice is to not use them in the workplace at all because there is no such thing as a safe emoji,” Kang says in the article.

Even ones that appear innocuous can be problematic, noting that the popular “thumbs up” emoji, for example, tends to have a positive connotation with older generations but can be seen as dismissive by a younger viewer.

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