Business Law and Corporate Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
SEC Proposes Regulation E-Delivery: Electronic Delivery Would Become The Default Under The Federal Securities Laws
The Securities and Exchange Commission has proposed Regulation E-Delivery, a transformative rule that would make electronic delivery the default method for distributing regulatory information to investors without requiring prior consent. This shift from the current opt-in framework to an opt-out model could significantly reduce costs for issuers while modernizing decades-old guidance on electronic communications. The proposal encompasses proxy materials, offering documents, and shareholder reports, with spe
United States Commercial
B
Bevilacqua
Article
Reg E-Delivery: Giant Leap Or Baby Step?
The U.S. Securities and Exchange Commission has proposed new Regulation E-Delivery, marking a significant shift in how financial services communicate with investors by making electronic delivery the default method for regulatory disclosures. This modernization effort, championed by SEC Chairman Paul Atkins, aims to replace the decades-old paper-based framework with a system that leverages contemporary technologies including artificial intelligence and blockchain. With nearly 80% of U.S. investors preferring
United States Commercial
MB
Mayer Brown
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Article
Multinational Family Estate Planning Impacted By Changes To Qualified Domestic Trust Regulations
The U.S. Treasury issued final regulations on July 9, 2026, modernizing the requirements for qualified domestic trusts (QDOTs) under Internal Revenue Code Section 2056A. These updated rules introduce new procedures, filing requirements, and security arrangements that estates must follow when a deceased spouse leaves behind a non-U.S. citizen surviving spouse, fundamentally changing how international couples navigate estate tax planning.
United States Tax
BI
Buchanan Ingersoll & Rooney PC
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Article
Delaware Court Of Chancery Applies New DGCL 144 Framework To Executive Compensation Challenge
The Delaware Court of Chancery issued its first interpretation of the 2025 amendments to Section 144 of the DGCL in a derivative lawsuit challenging director compensation decisions at Fidelity National Financial. The decision establishes how courts will apply the amended statute's safe-harbor provisions for conflicted transactions and its presumption of director independence, while confirming that director self-compensation remains subject to heightened judicial scrutiny.
United States Commercial
HL
Hogan Lovells Cadwalader
Article
Designing A Smarter Post-Termination Option Exercise Window: Lessons From Coinbase, Pinterest And Quora
When employees leave a startup, they typically have just 90 days to exercise their vested stock options or lose them forever—a deadline that can force departing team members to forfeit equity they genuinely earned if they cannot afford the exercise price and tax bill. Some high-profile companies have responded by extending this window to seven or even ten years, but does this employee-friendly gesture create unintended consequences for cap tables, tax treatment, and the employees who stay?
United States Employment
FF
Farrell Fritz, P.C.
Article
Same Severance Plan, Different Results: What The Fifth And Tenth Circuits Teach About Employer Discretion In Eligibility Disputes
Two federal appellate courts reached opposite conclusions when reviewing the same change-in-control severance plan's discretionary authority clause, with the Fifth Circuit applying deferential abuse of discretion review while the Tenth Circuit used de novo review. The divergent outcomes highlight critical considerations for employers drafting severance plans and seeking to ensure maximum judicial deference to administrator decisions.
United States Employment
SS
Seyfarth Shaw LLP
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Article
When AI Becomes A Liability: Hallucinated Case Law, Sanctions, And The Privilege Waiver Risk (Video)
Artificial intelligence tools are transforming legal practice, but they come with significant risks that attorneys and clients must understand. A recent federal court decision found that using public AI chatbots may waive attorney-client privilege, while courts continue to sanction lawyers for AI-generated errors in filings. Learn what steps legal departments should take to protect privileged communications and maintain ethical standards when using AI technology.
United States Commercial
TS
Taft Stettinius & Hollister
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