Robert Kovacev will be a presenting panelist for the American Bar Association (ABA) webinar "The Economic Substance Doctrine: An Evergreen Topic Now in Bloom" on September 9, 2025. This course will review the long history of the economic substance doctrine (ESD) from its common law origins through to its codification and operation today and examine its close connection to the business purpose and other doctrines. Panelists will also discuss how recent legislative, administrative, and judicial changes are relevant to the ESD, including basis shifting, disguised sales, the Liberty Global case, and the Loper Bright decision.