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The Supreme Court agreed to hear Sripetch v. SEC to resolve a circuit split over the SEC's disgorgement authority. Specifically, SCOTUS will decide if the Commission must show identifiable investor harm to seek disgorgement in enforcement proceedings.

On April 4, 2012, Governor McDonnell signed into law Senate Bill 110 which permits a trustee to exercise a discretionary distribution power by appointing the trust principal or income to the trustee of a second trust.

In Florida, no-contest clauses — aka in terrorem clauses — are void as against public policy, thought to chill citizens' access to the courts for redress.

The SEC continues to flex its regulatory muscle over Registered Investment Advisors (RIAs) in its latest enforcement action targeting violations of the 2021 marketing rule. Nine RIAs have agreed to

We all are aware of the importance of the April 18 tax deadline; however, April 1 is also a significant date for those who turned age 70½ in 2016. This milestone means you are now required to start taking minimum annual distributions from your traditional IRAs.

As volatile as the stock market has been, you probably have some underperforming investments which have lost value that you are considering selling.

On March 26, 2009, the Internal Revenue Service ("IRS") made public a program allowing U.S. persons with foreign financial accounts to greatly reduce their exposure to significant civil penalties and, in many cases, to eliminate the prospects of criminal prosecution.

On January 9, 2012, the Internal Revenue Service (the "IRS") reopened indefinitely its offshore voluntary disclosure program (the "2012 OVDP") to assist taxpayers in reporting undisclosed foreign accounts, assets, and income.

For many years, the general rule of thumb in estate planning has been that an individual should gift assets during his or her lifetime.

On 8 November 2023, Neil Robson, a partner in the Financial Markets and Funds practice, moderated a panel discussion on the regulatory divide for artificial intelligence (AI) across the UK, EU and US.

The short answer is that ICO/STOs themselves are not regulated yet in Vietnam (as in most other countries). That doesn't mean that every initial coin offering (ICO),

On the other side of the Bitcoin, however, these characteristics can also present unique estate planning opportunities.

Having the flexibility to quickly and efficiently visit clients and attend meetings across the country is just one of the many reasons that an aircraft can be a smart investment.

A recent post-trial decision from Delaware regarding alleged breaches of representations and warranties in an asset purchase agreement is noteworthy. First, the decision highlights how buyers...

Anticipating the future is one of the major responsibilities of business owners.

The BEAT is in addition to the taxpayer's regular tax liability.

With the election of President Trump, the academic and main stream press has recirculated articles about the wealth of President Trump and his advisors.

IOSCO requested feedback on proposed recommendations for sustainability-related asset management practices.