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Asset managers who invest in crypto assets are expanding their footprint as managers of capital for investors. Investors are increasingly seeking...

The Right Stuff (1983) is a movie that's begun to be fully appreciated only recently.

Most financing agreements have covenants limiting the ability of a borrower to merge, consolidate, create subsidiaries, declare and pay dividends or other "restricted payments," or transfer assets.

Sustainability factors have become an increasingly important element in investment decision-making. While certain portfolio companies...

The Act contains a number of notable changes to the federal estate, gift, generation-skipping transfer and income tax laws, which are summarized in this Legal Update.

Obama Administration Announces Revenue Proposals

Certain federal interest rates increased slightly for December of 2020, while others remained the same.

October 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts

The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2%, the same rate as August.

The opinion issued in the case of Estate of Edward G. Beyer v. Commissioner of Internal Revenue was the culmination of an estate planning exercise that had an unfortunate ending for everyone involved.

The House Committee on Oversight and Accountability recently held a hearing titled "ESG Part I: an Examination of Environmental, Social, and Governance Practices with Attorneys General.

On 8 February 2024, the US Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) jointly adopted amendments to Form PF (the Amendments)...

In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.

In this episode, which is the fourth in our podcast series focused on ETF issues, Ropes & Gray attorneys Paulita Pike and Ed Baer discuss some of the compliance and board reporting implications...

On October 31, 2018, the US Internal Revenue Service ("IRS") released proposed regulations ("Proposed Regulations") that, if finalized, may substantially impact the way in which multinational corporations finance their operations.

On February 23, the New York Department of Financial Services ("DFS") published proposed rules to implement the state's Buy-Now-Pay-Later Act (BNPL Act), which was enacted on May 9, 2025.

We have separately discussed the common exemptions from registration of a fund manager with the Securities and Exchange Commission (SEC) as an investment adviser and from registration...