A district court in Ohio granted summary judgment to automaker Kia despite evidence that the panoramic sunroof on one of its cars “spontaneously exploded and shattered.” The court rejected the plaintiff’s claims, ruling that he failed to produce “any evidence of a design defect.”

The U.S. Treasury Department and the Internal Revenue Service (IRS) have recently released proposed regulations (REG-105064-25) aimed at easing the administrative burden on digital asset brokers by loosening the requirements for obtaining customer consent to electronically deliver information reporting forms (Form 1099-DA, Digital Asset Proceeds From Broker Transactions).