Dickens opened "A Tale of Two Cities" with the observation that his era was simultaneously the best and worst of times. General Counsel in 2026 face something similar: a litigation environment of unusual complexity but also unusual predictability. The clouds are visible, and you may want to get ready. The question is whether you’ve battened down the hatches.

Contract Review

The 2025 tariff regime has moved from policy debate to courtroom reality. The first lawsuit challenging the administration’s IEEPA tariffs was filed in Florida—Simplified v. Trump, No. 3:25-cv-00464 (N.D. Fla. filed Apr. 3, 2025), brought by a Pensacola stationery company arguing that the president’s emergency IEEPA powers don’t authorize import duties. Now the U.S. Supreme Court is weighing in, and companies nationwide are racing to preserve refund rights before entries liquidate. Meanwhile, customers claim you passed through costs you shouldn’t have, suppliers say you breached long-term deals, and shareholders wonder why your 10-K didn’t see this coming. Your defense? Documentation showing good-faith decision-making. Now is the time to assess your own import records for potential IEEPA tariff exposure, and to review your vendor and supply contracts to determine whether they address tariffs, pass-throughs, and potential refund obligations, so you can determine what your options are if the Supreme Court finds the IEEPA tariffs unconstitutional.

AI and Governance

Mary Shelley warned us about creating things we can’t control. AI has graduated from boardroom buzzword to liability vector. In May 2025, a federal court certified Mobley v. Workday, No. 3:23-cv-00770-RFL (N.D. Cal. May 16, 2025), as a nationwide class action—the first AI hiring-bias class action to clear that hurdle. Every Florida employer using Workday’s screening tools is potentially exposed. Algorithmic formulas powered by AI are now being utilized by not only plaintiffs’ lawyers, but also the EEOC to find patterns of discrimination. There is a growing risk that courts will hold that when your AI speaks, your company speaks. Victor Frankenstein tried the “blame the creation” defense. It didn’t work for him either. Consider governance structures now.

Corporate Law

The March 2025 Delaware General Corporation Law (DGCL) amendments were the First State’s response to potential exodus of companies concerned about whether its judiciary system is becoming less predictable and more litigious. New safe harbors for controlling stockholder and other conflict of interest transactions are likely to keep most Delaware companies in Wilmington, but some companies see strategic value in leaving for Nevada, Texas or elsewhere. Leaving Delaware, however, is not a risk-free proposition and may generate stockholder litigation challenging the decision. For Florida companies incorporated in Delaware—and there are many—the calculus has changed. It’s less about franchise taxes than about signaling. What story does your corporate domicile tell shareholders? Make sure it’s the one you intend.

Privacy Litigation

Going into the new year, 20 states have now passed privacy laws, eight more are coming in 2026, and there is zero federal coordination. Florida’s Digital Bill of Rights (FDBR) just drew first blood: in October 2025, Attorney General James Uthmeier filed an enforcement action against Roku for alleged violations—the state’s first major privacy prosecution. The FDBR targets billion-dollar tech companies, but its $50,000-per-violation penalties triple when minors are involved. Biometric privacy is the sharpest edge: the Illinois Biometric Information Privacy Act (BIPA) has generated billion-dollar settlements, and Texas also has similar legislation on the books. If your business uses facial recognition or fingerprint authentication, jurisdiction-specific compliance isn’t optional.

Food Litigation

Upton Sinclair’s 1906 exposé (“The Jungle”) uncovered disturbing practices in the meatpacking industry and is now being cited—literally—in complaints against food manufacturers. Plaintiffs’ tobacco litigation playbook has found a new target: ultra-processed foods (UPFs). Florida Agriculture Commissioner Wilton Simpson announced in October 2025 that the state is “prepared to take decisive measures” on UPFs, even after the legislature withdrew a school-ban bill under industry pressure. Meanwhile, Florida Atlantic University researchers published findings linking UPF consumption to cardiovascular inflammation. Food and beverage class actions surged 58% nationally last year.

ADA Web Accessibility Litigation

Digital accessibility litigation is the sleeper hit of 2025. Florida is now the second-most-popular state in America for website Americans with Disabilities Act (ADA) claims—487 federal cases in the first half of the year alone, nearly double 2024. Serial plaintiffs are filing at industrial scale: one individual has sued over 300 Florida businesses; a South Florida attorney filed 129 similar suits in 12 months.

We’ve been in the trenches on this issue since the deluge began in 2014, defending hundreds of these cases and counseling clients whose accessibility programs have been recognized by federal judges as models of corporate citizenship. We authored amicus briefs in the two appellate decisions that have shaped this field. The law for public accommodation remains unsettled, the exposure is real, and those overlay widgets may not be the answer—22% of 2025 lawsuits targeted sites using them. Web content accessibility guidelines (WCAG) 2.1 Level AA compliance, implemented at the code level with ongoing monitoring, is the best defensible position.

The Integrated Response

What connects these trends: they don’t stay in their lanes. Your tariff litigation may intersect with AI deployment decisions and biometric data collection. The company facing accessibility claims may also be navigating privacy enforcement. The retailer sued for website barriers this morning may find itself defending ultra-processed food marketing claims next quarter.

Siloed responses are not likely to get it done. The GCs who will do best in 2026 will be those who see across practice areas and anticipate how regulatory and litigation pressures compound. That means integrated risk assessments and outside counsel who understand that a tariff classification decision today may become a shareholder disclosure issue tomorrow. The litigation landscape rewards preparation over reaction. The storm clouds are visible, and preparation may be the best cover.

Reprinted with permission from the January 19, 2026 issue of Daily Business Review. © 2026 ALM Media Properties, LLC. Further duplication without permission is prohibited. All rights reserved.