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2024 Election Guide

The national election produced a historic result in which Donald J. Trump was elected President a second time by winning key battleground states such as Pennsylvania, Wisconsin, Michigan, Georgia, and North Carolina. The...more

House ESG Oversight Focuses on Proxy Voting; Issuer Attention Is on CSRD

Introduction - Throughout the 118th Congress, the US House of Representatives (House) has remained focused on oversight of environmental, social and governance (ESG) issues. In particular, the House Financial Services...more

FY2025 Budget Supports Biden Administration's Focus on Fairness in the Tax Code

Overview - On Monday, 11 March 2024, the Biden administration released the president’s budget request (PBR) for fiscal year 2025 (FY2025), as well as the “Greenbook” containing explanations of the various revenue proposals in...more

SEC Issues Long-Awaited Climate Risk Disclosure Rule

Introduction - On Wednesday, 6 March 2024, the Securities and Exchange Commission (SEC) approved its highly anticipated final rules on “The Enhancement and Standardization of Climate-Related Disclosures for Investors” by a...more

The EU CS3D Trilogue Nears Conclusion

Introduction - The Corporate Sustainability Due Diligence Directive (CS3D or Directive) is a mandatory framework of rules for companies that operate in the European Union (EU) and exceed certain revenue and employee...more

California Enacts Landmark ESG Legislation

Introduction - On 7 October 2023, California Governor Gavin Newsom signed into law landmark legislation mandating corporate climate and climate-related financial risk disclosures. Together, SB 253 and SB 261 apply to public...more

Here We Go Again: DOL Proposes New Fiduciary Rule

On 31 October 2023, the Department of Labor (DOL) unveiled its proposed “Retirement Security Rule” (Proposed Rule) redefining who is an investment advice fiduciary under the Employee Retirement Income Security Act (ERISA)....more

GOP ESG Bills Await US House Floor Consideration

ESG Activity in the House Financial Services Committee (HFSC) - Prior to departing for the August recess, Chairman Patrick McHenry (R-NC) wrapped up the month-long series of hearings considering digital assets and...more

SEC Adopts Final Rule Requiring Additional Proxy Voting Disclosures

On 2 November 2022, the U.S. Securities and Exchange Commission (SEC) voted 3–2, along party lines, to adopt a final rule and form amendments (together, the Final Rule) that would require additional disclosure on Form N-PX...more

2022 Midterm Election Guide

The 2022 midterm elections produced modest, but perhaps still significant, changes to Congress. Democrats outperformed in many parts of the country, significantly stemming the tide of the “red wave” many analysts were...more

Voters Have Spoken: Impacts of the 2022 Midterm Elections

Changes on the Horizon - The 2022 midterm elections took place on Tuesday 9 November. Following a turbulent campaign season, Republicans are positioned to regain control of the House by a slimmer margin than originally...more

Déjà Vu All Over Again: SEC Reverses 2020 Proxy Rules Changes and Proposes Shareholder Proposal Rule Changes

U.S. Securities and Exchange Commission (SEC) Chair Gary Gensler has had a very active regulatory agenda that has invited a lot of controversy due to both its ambitious scope and the speed of implementation. While there are...more

SEC Issues Climate-Related Risk Disclosure Rule Proposal

The Biden administration has prioritized environmental, social, and governance (ESG) risks to capital markets, particularly climate-related financial risks (discussed in our previous alert, Biden Administration ESG Activity...more

Three Key Takeaways from FSOC's Climate-related Financial Risk Report

INTRODUCTION - In her keynote remarks at COP26 during the Finance Day Opening Event, Treasury Secretary Janet Yellen discussed the Financial Stability Council’s (FSOC) historic Report on Climate-related Financial Risk...more

The Wait Is Finally Over: Highly Anticipated OSHA Emergency Temporary Standard Mandates COVID-19 Vaccination or Testing for Larger...

Since the publication of this alert, the United States Court of Appeals for the Fifth Circuit granted an emergency motion to stay enforcement of OSHA’s Emergency Temporary Standard, finding there is “cause to believe there...more

The Affordable Care Act Survives Supreme Court Challenge: What Happens Next?

The Supreme Court issued its much-anticipated opinion in California v. Texas regarding the constitutionality of the Affordable Care Act (ACA), rejecting the third major challenge to the law. The Supreme Court held in a 7–2...more

Biden Administration ESG Activity Accelerates

On 20 May 2021, President Biden announced an Executive Order to help “tackle the climate emergency,” a top priority for his Administration.1 The Executive Order builds upon the Securities and Exchange Commission’s (SEC or...more

SEC to Move Quickly on Proposed ESG Disclosures

The Securities and Exchange Commission (SEC or the Commission) has announced a series of initiatives reorienting the Commission’s agenda to focus on environmental, social, and governance (ESG) issues. In particular, the...more

European Commission Proposes New Corporate Sustainability Reporting Legislation

The need for a new sustainability reporting framework - On 21 April 2021, the European Commission (the Commission) adopted the Sustainable Finance Package (the Package). The Package is comprised of an ambitious set of policy...more

Health Care Triage: What AMCs May Expect in Health Care Policy Priorities from the New Congress and the Biden Administration

In this episode, Health Care partner Rebecca Schaefer interviews Karishma Page, partner of the firm’s Public Policy and Law practice group, on what is likely to be coming down the pike in the health care policy landscape of...more

Trump Era DOL Rules - Will They Remain Under a Biden Administration?

The Department of Labor (DOL) Employee Benefits Security Administration (EBSA) recently finalized a series of rules viewed as key Trump administration priorities. The rules include: Prohibited Transaction Exemption 2020-02,...more

COVID-19: Tax Issues Addressing Pandemic Relief and Extenders Feature Prominently in Year-End Legislation

After several months of halting negotiations, Congress passed the Consolidated Appropriations Act, 2021 (the Act) late in the evening on December 21, 2020. The Act includes omnibus appropriations language to fund the...more

After the Election: What Can and Will Get Done?

The Biden-Harris transition is in full swing. President-elect Biden has started announcing Cabinet positions, and key staff and agency teams are soliciting input as they work feverishly to put together personnel, policies,...more

Trump Administration Issues Flurry of Last Minute Healthcare Regulations: What Will the Incoming Administration Do Next?

On 20 November 2020, the Centers for Medicare and Medicaid Services (CMS) and the Department of Health and Human Services (HHS) Office of Inspector General finalized several rules from President Trump’s health care agenda...more

Election 2020: State of Play and What it Means for 2021 (Updated)

Updated: 11 November, 12:00 P.M. ET - On 7 November 2020, following several days of uncertainty while ballots were being counted in several states, former Vice President Joe Biden was projected to be the 46th President of the...more

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