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The US market is very attractive for companies looking to invest and run operations.

The Department of Labor has issued final regulations on Qualified Default Investment Alternatives ("QDIAs") under participant-directed individual account plans (such as 401(k) plans). As you may recall, the Pension Protection Act of 2006 made a number of changes to the laws governing pension and 401(k) plans.

During the last quarter of 2010, tax-qualified retirement plan sponsors should review their plans and amend them by the end of the year (or in some cases, by the end of the last day of the plan year ending on or after January 1, 2010), to comply with applicable legislative and regulatory changes that have occurred over the past few years.

Amid anti-ESG sentiment in the US, many see the term as losing relevance, having become an overly broad umbrella term that covers too much ground.

On July 15, 2010, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd- Frank Act").

On February 9, 2012, the U.S. Commodity Futures Trading Commission (CFTC) rescinded CFTC Rule 4.13(a)(4), which is the exemption from CFTC registration as a Commodity Pool Operator (CPO) that is commonly used by general partners, managers and sponsors of private funds that trade futures.

The Securities and Exchange Commission ("SEC") on December 8, 2005, issued a no-action letter relevant to all family offices. In the no-action letter, the SEC (among other things) declined to adopt a complete exemption for family offices that advise "private funds."

FINRA has offered a gift to member firms and fund managers just in time for the holiday season — but like a new puppy, the gift comes with a lot of responsibility.

In response to controversial sales practices relating to reverse exchangeable securities ("reverse convertibles"), FINRA recently issued two documents— a Regulatory Notice and an Investor Alert—on reverse convertibles.

n May 9, 2023, the Financial Industry Regulatory Authority, Inc. ("FINRA") issued Regulatory Notice 23-08 (the "Notice"), which provides supplemental and updated guidance for members...

Funds-of-one have emerged as a strategic structure in the US private funds market, offering institutional investors and sponsors a tailored alternative to traditional commingled funds. This article explores the three main structures—alongside, platform-access, and standalone mandates—examining how these arrangements address economics, governance, and the evolving dynamics of concentrated capital deployment.

On July 12, 2006, the SEC issued new interpretative guidance on the scope of permissible commission practices under Section 28(e) of the Securities Exchange Act of 1934. Section 28(e) provides a "safe harbor" for advisors pay higher than the lowest available commission rates in return for brokerage and research services.

The US Internal Revenue Service (IRS) recently issued Revenue Ruling 2011-1 (the "Ruling").

When making a preferred equity investment behind senior mortgage debt, both the senior lender and the preferred investor will have a number of concerns. Under what circumstances may the preferred investor...

On May 27, 2009, the Securities and Exchange Commission (the “SEC”) proposed amendments to Rule 206(4)-2 under the Investment Advisers Act of 1940 (“Advisers Act”) which governs custody arrangements for registered investment advisers (“Rule 206(4)-2”).

Once investors find the right fit, sports can be an exciting addition to a diversified portfolio and provide a significant long-term return to those with the fortitude to be patient.

Effective January 1, 2026, the laws in Delaware have changed to replace the business judgment rule with the prudence standard for utility ratemaking.

The United States Court of Appeals for the Sixth Circuit found the franchise tax credit granted by R.C. 5733.33(B)(1) unconstitutional because it violated the Commerce Clause of the United States Constitution.