A sophisticated tax planning technique for take-private transactions demonstrates how companies can leverage built-in losses from one subsidiary to offset gains from another, potentially achieving stepped-up tax basis at no incremental cash cost.

"FinTech M&A has become the second-largest area of emerging tech investment-according to FT Partners, there were 1,485 M&A deals in the FinTech space totalling $348.5bn in 2021.

Connecticut and Nebraska recently adopted statutory amendments to state non-mortgage consumer lending laws that expand licensing requirements. While differing in scope, the common element...

The recent collapse of FTX and other companies transacting in cryptoassets prompted staff of the U.S. Securities and Exchange Commission...

Cryptoassets issued and promoted by LBRY, Inc. (LBRY) and sold directly to investors constituted investment contracts and thus securities, requiring registration with the Securities and Exchange Commission (SEC), ruled a federal court in New Hampshire on November 7.

On July 26, 2023, the Securities and Exchange Commission (SEC) adopted rules requiring registrants to disclose material cybersecurity incidents they experience...

On March 21, 2024, Tennessee Governor Bill Lee signed into law the Ensuring Likeness, Voice, and Image Security Act of 2024 or the ELVIS Act—an unprecedented piece of legislation...

The Trump administration is moving swiftly to reshape federal digital asset policy.

ESMA has published its first substantive assessment of how the Active Account Requirement is reshaping central clearing in the EU, revealing widespread adoption among roughly 500 market participants and early signs of clearing activity migrating from UK CCPs to EU counterparties. The findings offer preliminary insights into a regulatory framework designed to reduce EU dependencies on third-country central counterparties, with implications for both EU and UK financial institutions navigating this evolving la

The DOJ and CFTC have filed their first cases alleging insider trading in prediction markets based on misappropriated confidential commercial information, charging a software engineer who allegedly used non-public company data to profit from event contracts. These prosecutions expand beyond classified information cases and raise important questions about cross-border jurisdiction, the scope of confidential information protections, and the CFTC's authority over overseas prediction markets.

On June 27, a broad lineup of U.S. government departments and agencies issued an "Africa Gold Advisory." The 29-page Advisory, jointly issued by the U.S. Departments of State...

The COVID-19 pandemic has decimated businesses around the world. In the UK, we have entered a new stage by re-opening the economy and learning to live with the threat the virus continues to pose.

On 3 August 2026, the Financial Conduct Authority (FCA) published Policy Statement PS26/15, setting out final transaction reporting rules that will replace and restate assimilated EU law derived from the Markets in Financial Instruments Regulation (UK MiFIR).

About two years ago, the Supreme Court held that Section 10(b) and Rule 10b-5(b) did not prohibit "pure omissions."

In recent years, the US Securities and Exchange Commission (SEC) has initiated several probes into how advisory firms manage their cash sweep programs, which are designed to transfer...

Multiple news outlets recently reported that the activist group Mighty Earth filed a whistleblower tip

After five years of consultations, public meetings and roundtable discussions, the Commodity Futures Trading Commission (CFTC or Commission) has issued final regulatory guidance (Final Guidance) for exchanges...

The Securities and Exchange Commission has eliminated its decades-old "no-deny" settlement policy that prevented parties from publicly disputing allegations after resolving enforcement actions. This policy shift grants broker-dealers and registered investment advisers significantly more flexibility in managing post-settlement communications, reputational concerns, and parallel proceedings, while raising questions about whether FINRA and other securities regulators will adopt similar changes.

On January 8, 2025, the Consumer Financial Protection Bureau (CFPB) issued an order recognizing Financial Data Exchange, Inc. (FDX) as a standard-setting body under the CFPB's Personal Financial Data Rights rule.

A settlement of a potential administrative action against two Dubai residents (Kunal Bansal and Vinit Agarwal) and firms for which they each traded (Aralia Securities, Ltd. and Vintage Bullion DMCC...