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This article addresses Legal & Tax with a practical lens on regulatory compliance, permitting and transaction safeguards. The goal is to improve decision quality using verifiable assumptions and clear execution checkpoints. Priority step 1: document contractual fallback clauses for delayed approvals. This step should be documented with owner, timeline, and measurable output before moving to the next decision gate. Priority step 2: review title chain and encumbrance risks before offer. This step should be documented with owner, timeline, and measurable output before moving to the next decision gate. Priority step 3: align zoning and permit constraints with planned use. This step should be documented with owner, timeline, and measurable output before moving to the next decision gate. Priority step 4: align zoning and permit constraints with planned use. This step should be documented with owner, timeline, and measurable output before moving to the next decision gate. Field note: teams handling legal & tax in New Major usually achieve more stable outcomes when weekly review loops include legal, finance, and operations representatives.