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Under the Lanham Act, a trademark is considered abandoned "when its use has been discontinued with intent not to resume such use."

Tax planning is often a vital consideration in an exit strategy for business owners. While most business advisors factor in federal income tax consequences when analyzing...

In recent years, the utilization of qualified small business stock ("QSBS") under Section 1202 has grown considerably. Many businesses are formed as corporations...

During the fourth quarter of 2022, the Securities and Exchange Commission continued its brisk pace of rulemaking across several disclosure initiatives.

Public companies navigating the 2025 proxy season just got some breathing room—at least when it comes to excluding certain shareholder proposals. Last week, the Staff of the SEC's Division of Corporation Finance...

While summer temperatures continue to sizzle, things cooled considerably at the SEC in the second quarter of 2025.

Today, many business owners are aware of qualified small business stock ("QSBS") and the exclusion from gain on certain sales of QSBS under § 1202.

Mediation is a process that falls under the umbrella of so-called "alternative dispute resolution," along with arbitration and a few more esoteric processes. The term "alternative dispute resolution" begs the question...

As many spent the first quarter chasing their New Year's fitness goals, so, too, did the SEC, resolving to trim down its climate rules and bulk up other key guidance.

As fall approaches, the SEC has kept a brisk pace on both proposed rulemaking and regulatory initiatives in the third quarter.

As we bid farewell to 2024, we welcome not only another year but also several new disclosure requirements.

As we embark on the new year, it is time to consider what is next for the SEC—specifically, EDGAR Next. In September 2024, the Securities and Exchange Commission...

As the summer heat fades and leaves begin to fall, so, too, does the Securities and Exchange Commission's regulatory momentum—at least for now.

In recent years, the utilization of qualified small business stock ("QSBS") has grown considerably. Many businesses are formed as corporations at conception...

During the third quarter of 2022, the SEC amended rules governing proxy voting advice, proposed amendments to shareholder proposal regulation, and adopted its long-awaited final pay versus performance disclosure rules...

The settlement in House v. NCAA ("House Settlement") was formally approved by Judge Claudia Wilken on June 6, 2025. The House Settlement is poised to bring significant changes to the landscape of college athletics...

Four years ago, the European Union ("EU") began enforcement of the General Data Protection Regulation ("GDPR"). The GDPR is a comprehensive data privacy law enacted to create a...