Business Law and Corporate Law

In a previous article for Insights,1 the new British Virgin Islands (“B.V.I.”) beneficial ownership information (“B.O.I.”) reporting regime was considered in the context of wider transparency developments affecting offshore financial centers.

ExxonMobil's shareholders have delivered a decisive victory for the company's reincorporation to Texas, with over 70% approval despite opposition from major proxy advisors ISS and Glass Lewis.

The Board of the Privy Council has refused permission for a director of a Mauritian company in liquidation to continue a claim on behalf of the company, instead of the liquidators: Manhattan Coffee Investment Holding (in liquidation) v Mwagiru [2026] UKPC 21.

Fiduciaries administering estates with revocable trusts face critical income tax decisions that can significantly impact asset availability and tax obligations.

At a Washington tax conference on May 20, Treasury Assistant Secretary for Tax Policy Kenneth Kies reportedly signaled that anti-stacking regulations targeting Code §1202 qualified small business stock (“Q.S.B.S.”) are likely forthcoming.

Washington State has enacted a new 9.9% income tax on individual earnings exceeding $1 million annually, effective January 2028.

On May 18, the United States Securities and Exchange Commission (SEC) announced that it was rescinding its so-called “gag rule,” which has for several decades prohibited parties who settled with SEC from denying...

On May 29, 2026, the SEC proposed to rescind amendments to its rules under the Securities Act and the Exchange Act that would require registrants to provide certain climate-related information in their registration statements and annual reports (Climate Rules).

WilmerHale is pleased to present its 2026 IPO, Venture Capital and M&A Reports, offering a comprehensive analysis of activity and trends across the capital markets lifecycle.

A New Jersey federal court ruled that an exclusive reseller agreement for law enforcement training curricula may constitute a franchise relationship under state law, despite the parties never using the term "franchise."

Early transparency around costs, infrastructure constraints, and permitting considerations can serve as a competitive advantage in major economic development projects. Drawing on real-world development scenarios, this piece highlights how proactive disclosure and infrastructure planning can help manage risk, protect project timelines, and build trust among companies, communities, and stakeholders.

Generative Artificial Intelligence (AI) tools are increasingly being used by businesses, often without the knowledge or direction of their counsel. A recent federal court decision, United States v. Heppner...