The OBBBA, enacted in 2025, makes the Opportunity Zone program permanent, introduces a new 10-year cycle for zone redesignation, and expands federal tax benefits, significantly impacting sports and entertainment developments.
02
AI poses substantial data leakage risks, both external (sensitive data made public) and internal (private data exposed within an organization), as evidenced by Amazon's 2023 warning to employees about unapproved AI tool usage.
03
Post-closing M&A disputes are increasingly likely in 2026 due to continued market volatility, regulatory scrutiny, AI uncertainty, and increased use of completion accounts and earnouts.
04
To mitigate M&A dispute risk, parties should tighten Sale and Purchase Agreement drafting, ensure financial integrity early, and manage deal dynamics thoughtfully, especially concerning complex deal economics.
05
ACC South Florida has hosted several well-attended events in 2026, including holiday parties, a member appreciation event, and service opportunities like a Big Brothers Big Sisters impact event.
Insights
01
The OBBBA, enacted in 2025, makes the Opportunity Zone program permanent, introduces a new 10-year cycle for zone redesignation, and expands federal tax benefits, significantly impacting sports and entertainment developments.
02
AI poses substantial data leakage risks, both external (sensitive data made public) and internal (private data exposed within an organization), as evidenced by Amazon's 2023 warning to employees about unapproved AI tool usage.
03
Post-closing M&A disputes are increasingly likely in 2026 due to continued market volatility, regulatory scrutiny, AI uncertainty, and increased use of completion accounts and earnouts.
04
To mitigate M&A dispute risk, parties should tighten Sale and Purchase Agreement drafting, ensure financial integrity early, and manage deal dynamics thoughtfully, especially concerning complex deal economics.
05
ACC South Florida has hosted several well-attended events in 2026, including holiday parties, a member appreciation event, and service opportunities like a Big Brothers Big Sisters impact event.