How To Write Bad MD&A

Since its establishment by executive order by President Ford in 1975, the Committee on Foreign Investments in the United States, popularly referred to as "CFIUS," has monitored national security...

Healthcare M&A activity maintained steady momentum through Q2 2026, driven by physician practice consolidation, AI-enabled technology acquisitions, and strategic outpatient expansion. Private equity investment persisted despite intensifying regulatory scrutiny of MSO arrangements, while digital health buyers paid significant premiums for platforms demonstrating production-grade AI capabilities and proprietary data assets.

On 30 September 2026, the SEC proposed rule amendments advancing Chairman Paul S. Atkins’ “responsible retailization” of private markets, expanding retail access to private-market strategies while adding key investor safeguards.

The SEC and CFTC have fundamentally shifted their enforcement approach in 2026, moving away from high-volume technical violations toward targeted actions addressing serious fraud and market manipulation. This mid-year update examines new leadership priorities, enhanced inter-agency coordination, revised cooperation policies, the elimination of "no-deny" settlement provisions, and a landmark Supreme Court ruling on disgorgement that collectively reshape the regulatory landscape for market participants.

As we look ahead to 2025, the landscape of debt financing and M&A activity is poised for significant transformation.

What Every Owner Needs to Know Before Signing on the Dotted Line

Law firms are one of the last major professional services segments without meaningful private equity (PE) penetration.

Simpson Thacher Sustainability And ESG: Regulatory Update – September 2026

The European Union's Cyber Resilience Act introduces mandatory cybersecurity requirements for software and connected hardware sold in the EU market, with vulnerability reporting obligations beginning September 2026...

Delaware continues to issue verified report notices that can require companies to certify their unclaimed property reporting and provide supporting information within specified deadlines.

Over the past year, industry has had a front row seat as the Food and Drug Administration (“FDA” or the “Agency”) decides just how much leeway it wants to afford the manufacture, marketing, and sale of peptide products, and just where it wants to draw the line. Despite the recent decision of FDA’s Pharmacy Compounding Advisory Committee (“PCAC”) to recommend a number of peptides for inclusion on the 503A bulks list process — a move that represents a potentially more permissive stance toward peptide regulation, at least in terms of what can and cannot be compounded under 503A...

The renewable energy industry is facing another significant tariff development. On August 6, 2026, a Presidential Proclamation confirmed that the government’s Section 232 investigation...

There was a significant ruling in the Doe v. Github case involving training of AI code generator models on open source. The United States Court of Appeals for The Ninth Circuit affirmed the district court ruling dismissing part of an action brought under the Digital Millennium Copyright Act (“DMCA”) by programmers against GitHub, Inc., and other defendants. The issues centered on whether defendants removed copyright management information (CMI) from content used to train the AI code generator models.

Massachusetts Governor Maura Healey has issued Executive Order 658, establishing comprehensive permitting and regulatory standards for data centers exceeding 25 MW of peak electricity demand. The Order mandates community benefits agreements, clean energy procurement protocols, and coordination across multiple state agencies to ensure responsible development that protects ratepayers, communities, and the environment. This action positions Massachusetts alongside other states implementing stricter oversight o

On September 16, 2026, Governor Gavin Newsom ceremoniously signed SB 1050 at SAG-AFTRA’s headquarters in Los Angeles, adding a new article to California’s Business and Professions Code that targets the use of AI-generated “synthetic performers” in advertising.

California will have a range of new laws going into effect aimed at protecting children from online features. Governor Gavin Newsom signed five bills (AB 1709, AB 2246, AB 1856, SB 1119, and SB 867) into law on September 10, 2026.

On August 26, 2026, NLRB General Counsel Crystal S. Carey issued Memorandum GC 26-04, “Further Guidance Regarding General Counsel Priorities.” The memo is her second in as many months and reads like a punch list for reversing the Board’s Biden-era precedent. For employers, the headline is simple: nothing has changed yet, but a lot may be about to.

A publicly traded fintech company has announced a $590 million acquisition of its longtime national bank partner, marking a strategic shift from the traditional bank-partnership model to direct ownership of a national bank charter. The transaction, expected to close in the first half of 2027 pending regulatory approvals, would make the fintech a bank holding company while consolidating its banking activities and eliminating certain sponsor-bank fees. This deal represents a faster alternative to pursuing a d

On August 18, the U.S. Department of the Treasury published a notice of proposed rulemaking to implement Section 3 of the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). The proposal would establish rules governing who may issue payment stablecoins in the United States and when digital asset service providers may offer, sell, or otherwise make payment stablecoins available to U.S. persons. Comments are due October 19, 2026.

With the affirmative vote in the House today, both Houses of Congress have now passed a final version of the Tax Cuts and Jobs Act, clearing the legislation for President Trump's signature.