One of the most common (and expensive) mistakes in Florida LLCs is assuming that calling money a “loan” makes it a loan, or calling it “capital” makes it equity. Florida courts do not decide these disputes based on labels. They decide them based on substance, intent, and economic reality. When members advance money to an LLC without careful documentation, the line between debt and equity often disappears long before a lawsuit is filed. By the time the dispute reaches court,

Winning a lawsuit and obtaining a judgment is supposed to mean something. But many business owners and individuals quickly learn a hard truth: a judgment does not automatically result in payment. Even after years of litigation, creditors often find themselves holding a piece of paper that cannot be enforced because the debtor claims to have no assets, no income, and nothing to levy.   This is not accidental. In many cases, judgment debtors intentionally move money, property,

For many U.S. importers, customs compliance has historically meant classification. Get the HTS code right, pay the duty, and move on. That approach no longer reflects how Customs and Border Protection enforces the law. Today, a growing number of CBP audits and enforcement actions are driven by valuation. The central question CBP asks is whether the declared value reflects the total price actually paid or payable for the imported goods. That inquiry goes far beyond the commer

Florida judgment creditors may soon receive long-awaited clarity on one of the most important and most misunderstood tools for post-judgment enforcement: proceedings supplementary under section 56.29, Florida Statutes.   In October 2025, the United States Court of Appeals for the Eleventh Circuit certified a series of questions to the Florida Supreme Court in Saadi v. Maroun , 157 F.4th 1353 (11th Cir. 2025), asking the Court to resolve deep conflicts in Florida appellate

Fast forwarding from the time the Supreme Court issues an opinion (assuming it is favorable to importers), the Court of International Trade (CIT) orders Customs and Border Protection to issues refunds, and the long-awaited IEEPA tariff refunds and interest are deposited into the importer's account - what can be expected? It is possible that within days of refunds being issued (and likely before), the importer will start getting calls and letters asking, in substance, “Is any

Beginning in 2025, many importers saw their continuous customs bond requirements increase sharply, not because shipment volumes doubled, but because the duties, taxes, and fees assessed per entry rose materially following tariff actions implemented through executive authority, including tariffs imposed pursuant to the International Emergency Economic Powers Act. These increases created a direct mechanical effect on the amount of bond security that U.S. Customs and Border Prot

Disclaimer This article is provided for general informational purposes only and does not constitute legal advice. The information may not reflect the most current legal developments. Readers should not act or refrain from acting based on this material without first seeking advice from qualified legal counsel licensed in the appropriate jurisdiction and familiar with the specific facts of their situation. Viewing or using this material does not create an attorney–client relati

Disclaimer This article is provided for general informational purposes only and does not constitute legal advice. The information may not reflect the most current legal developments. Readers should not act or refrain from acting based on this material without first seeking advice from qualified legal counsel licensed in the appropriate jurisdiction and familiar with the specific facts of their situation. Viewing or using this material does not create an attorney–client relati

Disclaimer This article is provided for general informational purposes only and does not constitute legal advice. The information may not reflect the most current legal developments. Readers should not act or refrain from acting based on this material without first seeking advice from qualified legal counsel licensed in the appropriate jurisdiction and familiar with the specific facts of their situation. Viewing or using this material does not create an attorney–client relat

[Disclaimer:   This article reflects my own personal views and analysis. It does not represent the views of any client, organization, or entity, and it is not intended as legal advice. Readers should consult their own legal counsel and legal professionals before taking any action based on the issues discussed here. ] A Supreme Court ruling is imminent on the question of whether the International Emergency Economic Powers Act (IEEPA) can lawfully serve as the basis for the bro

On November 20, 2025, the White House announced a significant adjustment to the tariffs imposed earlier this year on Brazilian goods. The modification narrows the scope of the additional 40 percent ad valorem duty introduced under Executive Order 14323, “ Addressing Threats to the United States by the Government of Brazil ,” issued on July 30, 2025. The full text of the modification to the July 30, 2025 Executive Order can be found here: https://www.whitehouse.gov/presidenti

On November 14, 2025, the White House took a significant step by issuing a new Executive Order that modifies the previously established Executive Order 14257. This earlier order laid the groundwork for what is known as “reciprocal tariffs” under the authority of the International Emergency Economic Powers Act (IEEPA). The newly introduced directive marks a pivotal change in trade policy by removing more than two hundred specific agricultural and food products from the existi

Following Oral Arguments at the U.S. Supreme Court in November 2025, the odds of the Trump Administration prevailing in the IEEPA (Reciprocal Tariffs) case have dropped sharply according to some sources. Current prediction market and expert assessments (as of early November 2025):• Polymarket : The likelihood of the Supreme Court upholding the existing tariff regime has fallen to roughly 27%, down from over 50% before oral arguments began. ( Investing.com , Nov. 2025 )• Trade

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