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New SEC Guidance Eases Burden in Rule 506(c) Accredited Investor Verification Requirements

SEC staff issued no-action guidance on Rule 506(c) of Regulation D private securities offerings on March 12, 2025, which should provide issuers with an easier path to rely on Rule 506(c) and solicit and advertise their...more

SEC Commissioner Calls for Public Input on Crypto Asset Regulation

US Securities and Exchange Commission (SEC) Commissioner Hester Peirce and the SEC’s Crypto Task Force recently underscored the new administration’s commitment to engage with digital asset market participants in the near...more

US Administration, Congress, and SEC and CFTC Leadership Push for Unified Digital Asset Framework

February 2025 has already proven to be a busy month in the congressional and US Securities and Exchange Commission public discourse regarding the digital assets sector. Members of the SEC and US Congress made significant...more

Executive Order Aims to Strengthen US Leadership in Digital Financial Technology

President Donald Trump on January 23, 2025 issued an executive order that outlines the new administration’s commitment to strengthening US leadership in the digital asset space (the Executive Order). The Executive Order...more

The 2024 US Election: What’s Next for ESG in the Corporate Legal Landscape?

The 2024 US election results are likely to reshape the regulatory landscape for environmental, social, and governance (ESG) issues. Shifts in administrative priorities, coupled with ongoing litigation and regulatory...more

SEC Enforces Beneficial Ownership, Insider Transaction Reporting Requirements; Reminder New 13G Deadlines Now in Effect

Recent actions by the US Securities and Exchange Commission’s (SEC’s) Division of Enforcement highlight the importance of making timely filings pursuant to Sections 13(d), 16, and 13(f) of the Securities Exchange Act of 1934....more

SEC Releases Interpretations on Ransomware Attacks and Payment Disclosures

The US Securities and Exchange Commission (SEC), Division of Corporation Finance on June 24, 2024 issued five Compliance and Disclosure Interpretations (C&DIs) on its website to address questions raised by its requirement for...more

The Future of Climate-related Disclosures for Multinational Companies

Climate change has become a top priority on the global agenda, prompting governments, businesses, and investors to take decisive action. Central to these efforts is the disclosure of sustainability risks— particularly...more

Life Sciences Post-Chevron: Navigating the Range of Legal and Regulatory Challenges Raised by Loper Bright

The US Supreme Court’s decision in Loper Bright Enterprises v. Raimondo and Relentless v. Department of Commerce, which overrules the longstanding Chevron doctrine that required federal courts to defer to administrative...more

Countdown to (Net) Zero: Aviation Industry Aims for Total Carbon Removal by 2050

The International Air Transport Association (IATA) and its more than 300 airline members have committed to achieving net-zero carbon emissions by 2050, a goal largely driven by the industry’s use and investment in sustainable...more

Corporate Transactions: Considerations for Addressing Equity Awards

In corporate transactions of all kinds—mergers, acquisitions, and other business combinations—the purchaser company (Purchaser) must confront the question of how to treat the outstanding equity awards and the current equity...more

SEC Enforcement of Proxy Perquisite Disclosures

The Securities and Exchange Commission (SEC) is continuing its focus on disclosure of executive perquisites—and aircraft usage in particular—in registration statements, periodic reports, and proxy statements....more

SEC’s Climate Disclosure Rules: Balancing Compliance Amid Legal Uncertainty

The US Securities and Exchange Commission (SEC) completed a historic rulemaking on March 6, 2024 by adopting new rules requiring public companies to disclose certain climate-related information in registration statements and...more

SEC Adopts Climate-Related Disclosure Rules

In a historical rulemaking, the US Securities and Exchange Commission (SEC) on March 6 adopted rules that require public companies to disclose certain climate-related information in registration statements and annual reports....more

The Trends—and Traps—that Will Shape 2024

At a time marked by themes of “push” and “pull,” organizations across all sectors and jurisdictions are grappling with the pursuit of innovation within an increasingly complex regulatory framework. Over the next 12 months,...more

California Becomes Latest State to Regulate Digital Assets

California Governor Gavin Newsom signed the California Digital Financial Assets Law (DFAL) and Senate Bill 401 on October 13, 2023, which together will regulate virtual currency activities within the state when the laws...more

SEC Amends Rules for Reporting Beneficial Ownership on Schedules 13D and 13G

The US Securities and Exchange Commission (SEC) adopted amendments on October 10, 2023 to the rules governing beneficial ownership reporting on Schedules 13D and 13G and provided guidance on the rules’ application. The...more

California Requires Companies to Disclose Climate Change Risks, GHG Emissions

California Governor Gavin Newsom signed into law two watershed climate bills on October 7, 2023 that will require companies with significant revenue to make climate-related disclosures starting in 2026. The stated purpose of...more

SEC Adopts Rules on Mandatory Cybersecurity Disclosures

The US Securities and Exchange Commission (SEC) adopted on July 26, 2023 final rules and amendments for mandating disclosure regarding cybersecurity risk management, strategy, governance, and incident reporting, including...more

After Boxed, Delaware Poised to Revise Section 242’s Charter Amendment Process for Multi-Share Class Companies

Delaware legislature is considering proposed amendments to Section 242 of the Delaware General Corporation Law that would help address the challenges dual-share class companies have been facing in the wake of Garfield v....more

How US-China Tensions Impact Issuer Risk Disclosure

As geopolitical, trade, and investment tensions continue between the United States and China, US issuers should review their current exposure to the China market and adjust their risk factor disclosures on a quarterly basis,...more

SVB and Distressed Banks: Lessons Learned from a Wild Weekend

US governmental authorities, including the US Department of the Treasury, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation, took actions to provide both insured and uninsured...more

Silicon Valley Bank Collapse: Initial Issues Raised

The California Department of Financial Protection & Innovation on March 10 declared Silicon Valley Bank insolvent and appointed the FDIC as receiver. To help with the resolution of SVB, the FDIC created the Deposit Insurance...more

Delaware Provides Remedy to Multi-Share Class Corporations’ Uncertainty After Boxed

In Garfield v. Boxed Inc., the Delaware Court of Chancery held that a stockholder’s counsel was entitled to an $850,000 fee resulting from the benefit conferred upon the company by alerting its board of directors that an...more

The Trends—and Traps—that Will Shape 2023

The last few years have thrown many surprises at businesses. Organizations across all sectors have faced inflation, global conflicts, supply chain challenges, a pandemic, and continually changing government policies. In 2023,...more

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