IEEPA Tariff Refunds: CBP Launches CAPE Process
April 27, 2026 —
David J. Creagan, Guido Antolini, Bruce W. MacLennan & Gary P. Biehn - White and Williams LLPOn April 20, 2026, U.S. Customs and Border Protection (CBP) launched the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool in the Automated Commercial Environment (ACE) portal to administer refunds of duties imposed under the International Emergency Economic Powers Act (IEEPA) through a streamlined electronic filing process.
Background
In February 2026, the U.S. Supreme Court held that certain tariffs imposed under IEEPA were unlawful. Subsequent proceedings before the U.S. Court of International Trade required CBP to develop a scalable refund process applicable not only to litigants but also to non-plaintiffs. According to CBP and court filings, approximately 330,000 importers paid or deposited an estimated $166 billion in IEEPA duties across more than 53 million entries. In response, CBP developed CAPE as an electronic, consolidated refund mechanism within ACE.
Reprinted courtesy of
David J. Creagan, White and Williams LLP,
Guido Antolini, White and Williams LLP,
Bruce W. MacLennan, White and Williams LLP and
Gary P. Biehn, White and Williams LLP
Mr. Creagan may be contacted at creagand@whiteandwilliams.com
Mr. Antolini may be contacted at antolinig@whiteandwilliams.com
Mr. MacLennan may be contacted at maclennanb@whiteandwilliams.com
Mr. Biehn may be contacted at biehng@whiteandwilliams.com
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GRSM Team Obtains Defense Verdict for Homeowners’ Association in Orange County Superior Court
July 20, 2026 —
Gordon Rees Scully MansukhaniA Gordon Rees Scully Mansukhani multi-state team, including Partners Christine Barker, Sean Ferron, and Keith Cramer, obtained a defense verdict on behalf of a homeowners’ association (HOA) in an Orange County Superior Court bench trial spanning two months.
The case began in 2022 when a homeowner sued after the Architectural Review Committee and HOA Board of Directors declined his teardown-and-rebuild plans due to view and aesthetic concerns. After a motion for summary judgment ruling in which the court found that the existing covenants, conditions, and restrictions (CC&Rs) did not protect views, the HOA held a special election to add explicit view protections to the CC&Rs. At the February 2025 trial call, the plaintiff sought leave to file a third amended complaint challenging the validity of that vote, drastically reframing the case from CC&R enforcement to one of election validity. A second plaintiff then filed a parallel action toward the end of the limitations period, and the two cases were consolidated.
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Gordon Rees Scully Mansukhani
Insurer’s Federal Suit Dismissed in Favor of Insured’s State Suit
April 14, 2026 —
Tred R. Eyerly - Insurance Law HawaiiThe federal district court granted the insured’s motion to dismiss the insurer’s federal suit for declaratory judgment because the insured filed a more complete action in state court. Church Mut. Ins. Co. v. Elmwood Baptist Church, 2025 U.S. Dist. LEXIS 259762 (S.D. W.V. Dec. 16, 2025).
Elmwood purchased a property policy from Church Mutual Insurance Company. After the roof of Elmwood’s property collapsed, the parties disputed the amount Church Mutual owed to Elmwood.
Church Mutual filed suit in federal district court asking for a declaration that the policy was “void ab initio,’ or, alternatively, that Church had fully compensated Elmwood for its loss.
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Tred R. Eyerly, Damon Key Leong Kupchak HastertMr. Eyerly may be contacted at
te@hawaiilawyer.com
EPA Expands PFAS Reporting Requirements with Addition of New Chemical to Toxics Release Inventory, Published by Law360
June 08, 2026 —
Gordon Rees Scully MansukhaniThe U.S. Environmental Protection Agency’s (EPA) addition of sodium perfluorohexanesulfonate (PFHxS-Na) to the Toxics Release Inventory (TRI) introduces new federal reporting requirements for businesses that manufacture, process, or use the chemical. Because reporting obligations apply retroactively to the start of the year, affected facilities must quickly evaluate their compliance and recordkeeping practices.
In a recent Law360 article, Gordon Rees Scully Mansukhani Senior Counsel, Ayodeji Ayolola, explains why PFHxS-Na was automatically added to the TRI, how the EPA’s public reporting system works, and which businesses may be affected by the new rule. The article also touches upon key compliance considerations, including supply chain reviews, reporting thresholds for chemicals of special concern, and preparation for public disclosure requirements.
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Gordon Rees Scully Mansukhani
ACEC Supports BUILD America 250 Act as Important First Step on Surface Reauthorization
May 26, 2026 —
The American Council of Engineering CompaniesWASHINGTON -- The American Council of Engineering Companies (ACEC), the business voice of America’s engineering and design services industry released the following statement on the BUILD America 250 Act:
"Chairman Graves and Ranking Member Larsen have taken an important bipartisan step toward reauthorizing the federal surface transportation programs that are critical to economic growth in every state. The BUILD America 250 Act provides five years of stability in funding road and transit projects, raises new revenues to address the solvency of the Highway Trust Fund, and includes meaningful provisions to strengthen project delivery, advance digital infrastructure, and improve the contracting framework that engineering firms rely on every day. ACEC will continue to advocate for investment levels that keep pace with the country's growing infrastructure needs, and we urge the Committee to keep this process moving forward."
The American Council of Engineering Companies (ACEC) is the business association of America’s engineering industry, representing more than 5,500 independent engineering firms and more than 650,000 professionals throughout the United States engaged in the development of America’s transportation, water, and energy infrastructure, along with environmental, industrial, and other public and private facilities. Founded in 1906 and headquartered in Washington, D.C., ACEC is a national federation of 51 state and regional organizations.
Idaho Contractor Registration: Lessons from the Ward v. Bishop Decision
April 20, 2026 —
Tara Martens Miller - Snell & WilmerThe Idaho Supreme Court’s recent decision in Ward v. Bishop Constr., Ltd. Liab. Co., No. 51118, 2025 Ida. LEXIS 143 (Dec. 31, 2025) offers valuable guidance for contractors and construction attorneys navigating the Idaho Contractor Registration Act (ICRA). The December 2025 ruling clarifies critical questions about when and how defendants may raise contractor registration defenses, the weight of pretrial stipulations, and the consequences of procedural missteps in construction litigation. This article examines the key takeaways from the decision and offers practical actions for consideration by those working in Idaho’s construction industry.
The Facts Behind the Dispute
The case arose from a long-standing working relationship between cousins Joel Ward and Ren Bishop dating to the 1990s. Ward performed general construction work for Bishop Construction, LLC, including building, plumbing, electrical, framing, roofing, and siding work on projects in Idaho, Montana, and Wyoming. Bishop agreed to pay Ward $10 per hour, later increased to $12 per hour, plus one-way travel expenses. Between 2017 and 2019, Ward worked over 1,100 hours but was never paid, totaling $12,443.54 in claimed damages.
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Tara Martens Miller, Snell & WilmerMs. Miller may be contacted at
tmmiller@swlaw.com
Cal Unity Bar Names Angela Zanin as Statewide President
August 11, 2026 —
Lewis BrisboisThe California Unity Bar has named Los Angeles Partner Angela Zanin as its statewide president for the 2026-2027 term. This appointment follows Ms. Zanin's extensive involvement in the organization, including as the founding co-chair of the Los Angeles County Unity Bar in 2024 and as its chair for the 2024-2025 term. Ms. Zanin also has served as a member of the Executive Steering Committee of the California Unity Bar since 2025.
In her inaugural message as president, which the Cal Unity Bar published in its newsletter of July 2026, Ms. Zanin stated that she vowed to continue the organization’s “commitment to promoting equal opportunities and embracing diversity, equity, and inclusion in the State of California.” She also noted that as she assumed the role of president, she thought of “the famous words of Dr. Martin Luther King, Jr.: ‘The arc of the moral universe is long, but it bends toward justice.”’ Ms. Zanin closed her message by observing, “At a time when the rule of law faces challenges, our alliance stands strong, built on trust and confidence in each other.”
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Lewis Brisbois
White and Williams LLP Recognized on the List of Largest Law Firms in Greater Philadelphia
March 03, 2026 —
White and Williams LLPWhite and Williams LLP was recently recognized on the list of Largest Law Firms in Greater Philadelphia by the Philadelphia Business Journal. The Firm is ranked #10 among the largest law firms in the Greater Philadelphia area.
This listing ranks over 500 law firms in the counties of Bucks, Chester, Delaware, Montgomery, or Philadelphia in Pennsylvania; Atlantic, Burlington, Camden, or Gloucester in New Jersey, and Kent or New Castle in Delaware. White and Williams has been named on the list since 2023.
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White and Williams LLP