Pennsylvania’s New Annual Filing Requirement for Business Entities and Nonprofit Organizations

January 16, 2025
Noel A. Fleming (JD ’03, LLM ’06) and Kayci D. Petenko (LLM ’16) discuss the new annual filing requirement that business entities and nonprofit organizations registered with the Pennsylvania Department of State must comply with as of January 1, 2025.

Temple 10-Q’s AI Resources for Business Lawyers (Updated)

September 9, 2024
The Temple 10-Q has updated its “AI Resources for Business Lawyers” page to aid business lawyers and students in staying up to date on AI’s latest and what it means for business law. Recognizing the expansive, fast-moving nature of AI, this resource contains valuable links for business law practitioners and students sourced from Temple’s business law community and the wider news media.

10Q&A Episode 18: An Interview with Matt Devine, Business Law and a Love for Entrepreneurship

This week on the Temple 10-Q&A podcast, Editors Abena Ampofo (LAW ’25) and Victor Ficarra (LAW ’24) sat down with Matthew Devine (LAW ’16). Matt is an attorney with Royer Cooper Cohen Braunfeld LLC and an adjunct professor here at the Temple University Beasley School of Law where he teaches Lawyering for Entrepreneurship. On this episode, Matt talks about growing up in

Third Circuit Holds Tax Court’s 90-Day Petition Deadline is Not Jurisdictional

April 10, 2024
In Culp v. Commissioner, the Third Circuit held that § 6213(a)’s 90-day period for filing a Tax Court petition to redetermine a deficiency is not jurisdictional and is subject to equitable tolling. Relaxing strict compliance with the draconian filing rule would allow taxpayers to have their day in court even if they fail to meet the 90-day deadline.