Program Details
2026-10-23 14:30:00
Over 1,000+ webinars
Course Overview
2026-10-23 14:30:00
2h CLE Credits
Intermediate
2
2:30 pm - 3:30 pm ESTOn April 24, 2026, the Department of Justice moved state-legal medical marijuana and FDA-approved marijuana from Schedule I to Schedule III of the Controlled Substance Act. In June, DOJ also commenced a rulemaking hearing to move all marijuana to Schedule III. Following these historic developments, statelegal practitioners must reassess the application of § 280E and prepare for a complex transition period. This session will examine the legal and administrative implications of rescheduling for § 280E, including the scope of deductible expenses for federally recognized medical cannabis activities, the continued application of §280E to adult‑use operations, and the allocation challenges facing vertically integrated or dual‑license operators. We will analyze the current status of the rescheduling process, anticipated IRS guidance and enforcement priorities. Attendees will gain a concise, practice‑ready understanding of the evolving federal tax framework and the unresolved issues that will drive compliance and litigation in the coming years.
Ani GalyanVince Sliwoski 3:40 pm - 4:40 pm ESTThis session addresses the potential for retroactive relief from Section 280E in light of current rescheduling efforts and ongoing litigation in New Mexico Top Organics Inc., d.b.a. Ultra Health v. Commissioner. Attorneys will learn the mechanics of protective refund claims, the deadlines to file refund claims and initiate refund suits under IRC § 6511 and IRC § 6532, and how Kwong v. United States may affect these deadlines. Attendees will leave with a working framework for advising cannabis operator clients on the potential for, and mechanisms by which, retroactive relief from Section 280E may be sought.
Matthew WrightKate RothVince Sliwoski is a leading practitioner in the rapidly evolving cannabis industry. He regularly confers with key regulators, has been hired by insurers and private parties as an expert witness in several cannabis-related business disputes, and runs his firm’s award-winning Canna Law Blog. From 2017 to 2021, he taught one of the first law school courses nationwide on Cannabis Law & Policy. Vince is Harris Sliwoski’s managing partner and a business lawyer, problem solver, and dealmaker whose clients range from investors and entrepreneurs to widely held domestic and international corporations.
Matthew Wright assists clients with the resolution of complex income tax disputes, representing corporations and individuals before the U.S. Tax Court, federal district courts, and the IRS Independent Office of Appeals. His publications include the February 2025 Special Tax Edition of “the buzz: Cannabis News & Policy Update,” Holland & Hart’s cannabis and psychedelics monthly newsletter. Matt is Of Counsel in the firm’s Denver office, practicing in Tax and Tax Controversy and Litigation.
Kate Roth leverages her experience from the U.S. Tax Court and private practice to help clients navigate complex federal tax planning and compliance issues. A former judicial law clerk to Judge Kathleen Kerrigan, she brings valuable insight into how the Tax Court evaluates federal tax issues and tax disputes across a variety of matters — perspective she uses to develop effective strategies for resolving tax controversies efficiently and favorably for clients. She is admitted to practice before the U.S. Tax Court and in Oregon and Wyoming.
Ani Galyan is a Los Angeles-based tax attorney who has represented cannabis operators in all aspects of federal, state, and local tax compliance since 2013, becoming a trusted advisor to operators who rely on her guidance in taxing situations and uncovering solutions for clients amid the industry’s banking and regulatory challenges. She is a certified tax specialist by the State Bar of California, a certified public accountant admitted to practice in California, and holds a Master of Laws in Taxation. Her practice covers federal, state, and local tax compliance, tax disputes, and tax crimes at every stage, from planning through audit, appeal, litigation, and collection.
Vince Sliwoski is a leading practitioner in the rapidly evolving cannabis industry. He regularly confers with key regulators, has been hired by insurers and private parties as an expert witness in several cannabis-related business disputes, and runs his firm’s award-winning Canna Law Blog. From 2017 to 2021, he taught one of the first law school courses nationwide on Cannabis Law & Policy. Vince is Harris Sliwoski’s managing partner and a business lawyer, problem solver, and dealmaker whose clients range from investors and entrepreneurs to widely held domestic and international corporations.
Matthew Wright assists clients with the resolution of complex income tax disputes, representing corporations and individuals before the U.S. Tax Court, federal district courts, and the IRS Independent Office of Appeals. His publications include the February 2025 Special Tax Edition of “the buzz: Cannabis News & Policy Update,” Holland & Hart’s cannabis and psychedelics monthly newsletter. Matt is Of Counsel in the firm’s Denver office, practicing in Tax and Tax Controversy and Litigation.
Kate Roth leverages her experience from the U.S. Tax Court and private practice to help clients navigate complex federal tax planning and compliance issues. A former judicial law clerk to Judge Kathleen Kerrigan, she brings valuable insight into how the Tax Court evaluates federal tax issues and tax disputes across a variety of matters — perspective she uses to develop effective strategies for resolving tax controversies efficiently and favorably for clients. She is admitted to practice before the U.S. Tax Court and in Oregon and Wyoming.
Ani Galyan is a Los Angeles-based tax attorney who has represented cannabis operators in all aspects of federal, state, and local tax compliance since 2013, becoming a trusted advisor to operators who rely on her guidance in taxing situations and uncovering solutions for clients amid the industry’s banking and regulatory challenges. She is a certified tax specialist by the State Bar of California, a certified public accountant admitted to practice in California, and holds a Master of Laws in Taxation. Her practice covers federal, state, and local tax compliance, tax disputes, and tax crimes at every stage, from planning through audit, appeal, litigation, and collection.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
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