Banking and Finance Law Commons^™

Reimagining Legal Education: The Transformative Power Of Small-Group Instruction, Michael I. Meyerson

Seattle University Law Review

Legal education is failing its students. Those entering their first year of law school have greater anxiety and less developed reading and writing skills than ever before. The traditional large Socratic class, which was never the most effective teaching method, has become increasingly counterproductive.

This Article contends that small-group instruction provides the opportunity for superior teaching, especially for first-year law students. Recent scholarship in active learning, educational psychology, and students’ mental health demonstrates the limitations of the traditional large Socratic class experience. Building on that theoretical foundation and informed by sustained classroom experience, this Article argues that small-group pedagogy more …

Land Without Legacy: The Case For Market-Based Appraisals On Hawaiian Home Lands, Alexis C. Owens

Seattle University Law Review

The Hawaiian Homes Commission Act of 1920 (HHCA) was enacted to restore Native Hawaiians to ancestral lands and promote long term economic self-sufficiency. More than a century later, that promise remains unfulfilled. This Note argues that a central but overlooked barrier lies in the HHCA’s mandated use of the replacement cost appraisal method, which systematically undervalues homestead properties by excluding market forces. In one of the most expensive housing markets in the United States, this approach suppresses home equity, the primary means of intergenerational wealth building, and restricts beneficiaries’ access to credit and financial stability. By severing the connection between …

International Law’S Forgotten Refugees—Palestinian Refugees In Egypt

Seattle University Law Review

This Article examines the legal and humanitarian crisis facing Palestinian refugees who have fled to Egypt amidst the ongoing violence in Gaza. While escaping active conflict, these refugees face systemic barriers to employment and education, rendering their living conditions precarious and unsustainable. The unique legal status of Palestinian refugees stems from the fact that they have been excluded from the 1951 Refugee Convention and its 1967 Protocol, leaving them without any meaningful international protection. This exclusion is rooted in the political complexities of the Palestinian struggle for self-determination and reflects a fragmented legal framework that prioritizes limited humanitarian aid over …

Veiled Justice: Secularism And The Hijab Across Democracies, Mohamed ‘Arafa

Seattle University Law Review

For much of 2022, Iran was gripped by widespread protests led by women who openly challenged the regime’s authority, particularly its compulsory veiling laws, following the death of Mahsa Amini in police custody. Women around the globe came around and showed solidarity with the women in Iran. However, in non-Islamic countries and societies, one can still make out many prejudices and stereotyping connected to the question of whether and to what extent veiling is mandatory for women according to Shārīe’ā law. Is wearing the hijab a choice, or rather, an essential religious practice that religious Muslim women need to obey? …

Rewriting The Playbook: The X’S And O’S Of The House Settlement And The Future Of Student-Athletes’ Voice In Their Compensation, Matthew K.V. Glazer

Seattle University Law Review

Since the formation of the National Collegiate Athletic Association (NCAA) in the 1900s, collegiate athletes (student-athletes) have been prohibited from using their own name, image and likeness (NIL) for profit. But on July 1, 2021, the NCAA changed course and began allowing student-athletes to profit from their own NIL. In the past few years, U.S. college athletics have undergone significant changes, most notably introducing monetary compensation for student-athletes’ NIL. While these changes were long overdue and ultimately beneficial, they have significantly disrupted the landscape of college sports, giving rise to numerous challenges that some experts have compared to the “Wild …

Mr. Trump Goes To Washington Part Ii: A Review Of Richard Delgado's 2025, Kevin Johnson

Seattle University Law Review

Richard Delgado’s The Rodrigo Chronicles have captivated a generation of law students and legal scholars.  Mapping the terrain of race, racism, and Critical Race Theory (CRT), the skillful, and long-running narrative series stands as a testament to Delgado’s dedication to justice for all.

The Rodrigo Chronicles are simply one of Delgado’s many intellectual contributions and part of an unparalleled scholarly legacy.  As one of the founders of CRT, he produced a landmark body of scholarship –authoring the field's primary text,  making the argument for the regulation of hate speech,  forcefully challenging the Black/white binary of civil rights that long dominated …

Evolving Networks: Information Exchanges Reshaping Of Global Finance, Andrew P. Morriss, Charlotte Ku

Faculty Scholarship

This article challenges the characterization of international financial centers (IFCs), often called "tax havens," as enablers of tax evasion and money laundering. Drawing on an extensive analysis of tax treaties, regulatory statutes, and historical literature, we explore the evolution of the global information exchange network, its impact on integrating IFCs into the global financial system, and the resulting curtailment of their use for illicit purposes. The expansion of treaties, from Mutual Legal Assistance Treaties (MLATs) to Tax Information Exchange Agreements (TIEAs) and multilateral frameworks like the OECD's Common Reporting Standard (CRS), has significantly limited the potential for secrecy-driven financial activities …

The Martha Wright-Reed Act: How The Fcc Took One Step Forward For Communication Equality For Deaf Individuals In Correctional Facilities And How It Could Be Expanded, Ashley Seebold

Seattle University Law Review

For decades, phone companies preyed on incarcerated individuals and their loved ones due to the lack of regulation of jail phone calls.2 In 2021, the average cost of a fifteen-minute jail phone call was about $3.3 In 2022, the average cost rose to $5.74, while some individuals faced an extreme charge of $24.82 for the same amount of time.4 In the early 2000s, consumer advocate and concerned grandmother Martha Wright-Reed called upon the Federal Communications Commission (FCC) to fix the imbalance so she could speak to her incarcerated grandson.5 Eventually, in 2023, the FCC answered her call to action and …

How The Dod Discourages Military Families From Seeking Mental Health Counseling, Christina Welch

Seattle University Law Review

The Department of Defense’s (DoD) administration of the Exceptional Family Member Program (EFMP) presents significant barriers to mental health care access for military spouses and children. This paper explores how the EFMP, though designed to support military families with special needs, inadvertently creates barriers to mental health treatment. Military family members often do not seek mental health treatment to avoid the program's mandatory enrollment requirements. Military family members often view enrollment in the program undesirable because enrollment can restrict the pool of potential future duty assignment locations that are available to service members.

The lack of comprehensive data collection by …

2025, Richard Delgado

Seattle University Law Review

"In a cutting and provocative social critique in one of the more extended Rodrigo Chronicles, Richard Delgado in 2025 employs skillful narrative—one of CRT’s many contributions to legal scholarship —to tell a gripping story of just how far the nation has descended into darkness with President Trump’s re-election. In Delgado’s vision, law professors—along with other political opponents of the President: immigrants, people of color, LGBTQ+ people, women, the underserved—have targets on their backs."

-excerpt from Kevin Johnson's review of 2025

The Preventative Care Gap: Completing The Aca’S Vision For Health, Abby Nagaich

Seattle University Law Review

This Note examines the preventive care mandate under the Affordable Care Act (ACA) and the legal, political, and practical challenges that threaten its effectiveness. While the ACA significantly expanded access to no-cost preventive services, gaps remain—particularly in behavioral health, obesity management, and equitable service delivery. Ongoing litigation, potential administrative rollbacks, and shifting political leadership further destabilize this critical component of public health policy.

This Note argues that for the ACA to fulfill its original promise—and for any health framework to succeed—preventive care must be redefined as a comprehensive, early intervention approach grounded in both systemic access and patient education. It …

Mortgage Backed Securities And Islamic Finance Law, Poej

Proche-Orient, Études juridiques

No abstract provided.

L’Administrateur Provisoire Et Ses Succédanés, Alexandre Najjar

Proche-Orient, Études juridiques

No abstract provided.

Regularity Clarity At A Cost: The Risks To Everyday Investors If Project Crypto Continues Without Guardrails, Maia Chess

The University of Cincinnati Intellectual Property and Computer Law Journal

No abstract provided.

Plutocratic Public Safety, Erin Collins

Texas A&M Law Review

Recent political events have laid bare the ways that the United States functions like a plutocracy, in which the ultra-wealthy exert influence over core governance functions. The criminal system is not immune from this influence. Big Capital shapes the operation of the criminal system in highly visible ways through its investments in policing technology, electronic monitoring systems, and correctional and detention systems. This Article shows how the economic elite shape the operation of the criminal system in a less obvious way: through philanthropic giving. Big Philanthropy provides another—albeit seemingly benevolent—avenue through which the ultra-wealthy can advance a vision of public …

Governmental Debanking, Julie Andersen Hill

Texas A&M Law Review

In November 2024, debanking grabbed national headlines when venture capitalist Marc Andreessen appeared on the popular Joe Rogan podcast. Andreessen claimed that, driven by political motivations, government bank regulators had forced banks to close accounts of crypto customers. While crypto industry participants supported the claims, regulators denied debanking. Others branded the debanking allegations a right-wing conspiracy. This is just the latest example of the debanking debate that has raged for decades with little resolution. This Article argues that this debate is undercutting public confidence in bank regulators and the banking system. It is time for a more permanent fix of …

Purpose-Driven Compliance, Veronica Root Martinez

Texas A&M Law Review

Whether it is a small brokerage firm in Ann Arbor, Michigan, a private university in Cambridge, Massachusetts, or a multinational conglomerate head-quartered in New York City, organizations understand that they are required to fulfill a range of compliance obligations. Compliance programs today tend to have two important characteristics in common. First, the notion that perfect compliance is an impossible goal is a key component of the understandings and expectations of many firms’ compliance programs. Second, organizations have almost uniformly adopted compliance programs in areas where enforcement activity has been significant—like in the areas of antibribery and anticorruption, anti-money laundering, antitrust, …

The Constitution And Financial Freedom: Analyzing First Amendment Claims About Cryptocurrencies, Mithun Imbulamure

Brooklyn Journal of Corporate, Financial & Commercial Law

In recent years, the United States has intensified regulatory oversight of cryptocurrency technologies. In August 2022, the Treasury Department's Office of Foreign Assets Control sanctioned Tornado Cash, a cryptocurrency mixer, leading to the prosecution and conviction of its developers for operating an unlicensed money transmitting business. Congress also amended § 6050I of the Tax Code through the Infrastructure Investment and Jobs Act, extending cash transaction reporting requirements to digital assets. These developments prompted cryptocurrency advocates to assert First Amendment protections for their activities, arguing that compelled disclosure requirements violate associational privacy and that computer code constitutes protected speech. The government …

Law Grapples With Its Achilles’ Heel? Uncertainties, Digital Experiments, And The Ai Frontier, Heng Wang

Brooklyn Journal of Corporate, Financial & Commercial Law

The governance of digitalization—which encompasses developments such as artificial intelligence (AI) and central bank digital currencies (CBDCs)—confronts serious challenges. At the core of these challenges are uncertainties, which form the central obstacle to effective governance. These uncertainties range from cyber risks to shifting societal responses. Law, as an institutionalized framework of governance, faces mounting pressure and wrestles with a fundamental vulnerability: traditional legal frameworks struggle to address uncertainties in digitalization. To tackle the pervasive challenges of uncertainties, this article addresses two connected questions: What uncertainties does law face in governing digitalization shaped by emerging technologies? How can a learning-oriented governance …

Back To The Drawing Board? Overdraft Fees, The Congressional Review Act, And The Cfpb’S Path Back To Consumer Protection, Kaitlin Ainsworth Caruso

Buffalo Law Review

No abstract provided.

Risky Business: Uncertainty, Trade Policy, And The Impact On Mergers & Acquisitions, Talia E. Levine

Mercer Law Review

“If there’s one thing that’s certain about life, it’s uncertainty.” It’s closing day for a deal. Executives, lawyers, and advisors surround the boardroom table. Diligence is complete, financing is secured, and the goals of the buyer and target are aligned. Then, a midnight executive order rolls through, imposing a 10% tariff on half the target’s supply chain. Uncertainty ensues. Negotiations stall. The deal does not close.

The rise of trade-related uncertainty has become a significant disruptor in mergers & acquisitions (“M&A”) and private equity (“PE”) transactions. Uncertainty impedes the flow of strategic transactions in the M&A and PE markets by …

The Unitary Executive And The Federal Reserve, Lev Menand

Faculty Scholarship

The U.S. Supreme Court may soon embrace an interpretation of the U.S. Constitution that would significantly expand the power of the president over federal administrators and invalidate key provisions in dozens of federal statutes. A critical question is whether this interpretation — known as the unitary executive theory (UET) — would also render unconstitutional central bank independence (CBI), an arrangement where a country’s monetary policy is formulated by a semiautonomous body of experts insulated from partisan political pressure. Several justices have suggested that it would not, and a growing scholarly literature has proposed ways for the Court to distinguish the …

The Unitary Executive And The Federal Reserve, Lev Menand

Fordham Law Review

The U.S. Supreme Court may soon embrace an interpretation of the U.S. Constitution that would significantly expand the power of the president over federal administrators and invalidate key provisions in dozens of federal statutes. A critical question is whether this interpretation—known as the unitary executive theory (UET)—would also render unconstitutional central bank independence (CBI), an arrangement where a country’s monetary policy is formulated by a semiautonomous body of experts insulated from partisan political pressure. Several justices have suggested that it would not, and a growing scholarly literature has proposed ways for the Court to distinguish the country’s central banking apparatus …

Joint Bank Accounts: Who Needs Them?, Reid K. Weisbord, Stewart E. Sterk

Articles

Joint bank accounts, once known as a “poor man’s will,” emerged more than a century ago as a probate avoidance device. This Article contends that joint accounts no longer serve a useful estate planning function, and they pose an unacceptably high risk to banking consumers because the legal framework governing lifetime ownership rights is deeply flawed and underdeveloped. Courts typically apply one of two prevailing models for allocating lifetime rights: (1) the traditional joint tenancy approach, which presumes equal ownership of account funds by each party; and (2) the Uniform Probate Code’s approach, which presumes ownership in proportion to each …

The Federal Reserve’S Fiscal Agent Mandate And The Problem For Central Bank Independence, Lev Menand, Joshua Younger

Faculty Scholarship

The Federal Reserve is among the most powerful organs of government. It is tasked primarily with maintaining the growth of monetary and credit aggregates consistent with long-run maximum employment and price stability. This mandate is widely known and the subject of extensive public debate. But another mandate lies within the statute that is largely overlooked — to serve as fiscal agent of the United States. This distinct responsibility is older, and also important. This Article offers a comprehensive assessment of where the Fed’s two mandates overlap and occasionally sharply conflict: in the market for U.S. government debt. First, it identifies …

Alumni Panel | Hot Legal Issues In Business, Corporate, And Compliance Practice, Ronald H. Filler Institute For Financial Services Law

Ronald H. Filler Institute for Financial Services Law

April 29, 2026

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

It's The Night Of The Living Deepfakes: The Threat Of Deepfakes On The Film Industry, Neki Shero

DePaul Business & Commercial Law Journal

No abstract provided.

Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

بعد سنتين من إقرار قانون "تعديل بعض أحكام قانون الضمان الاجتماعي وإنشاء نظام التقاعد والحماية الاجتماعية": دروس في فنّ إجهاض الإصلاح قبل نشوئه, يمنى مخلوف

Proche-Orient, Études juridiques

On December 22, 2023, the Law “Amending Some Provisions of the Social Security Law and Establishing the Retirement and Social Protection System” was enacted. This law introduces the pension system to replace the end-of-service indemnity. Despite the advantages of adopting indexed periodic payments over lump sum compensation, it is clear that the transition to the new system is threatened by the on-going end-of-service compensation crisis. What stands out is the contradiction between the approach adopted to address the end-of-service compensation crisis and the mechanisms stipulated in the 2023 Law. While the pension system relies on periodic indexation in order to …