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
Does The SEC Use Emails And Text Messages To Prove Insider Trading?
Yes, the Securities and Exchange Commission often relies on electronic communications, like emails, text messages and social media chats to prove insider trading. In fact, such communications can prove to be critical evidence in establishing some or all of the key elements of an insider trading prosecution: knowledge, intent, relationships and, in some cases, efforts to conceal or cover-up after-the-fact.
United States Commercial
Law Firm of David R. Chase, Esq.
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Article
When AI Reviews Your Legal Bills, What Else Is It Learning?
Corporate legal departments increasingly use third party platforms and managed billing services to review outside counsel invoices. In many cases, the client selects the system and directs its law firms to submit bills through it. Some of these services now use artificial intelligence, automated review, or a combination of technology and human reviewers to examine individual time entries and recommend billing reductions.
United States Commercial
BS
Butler Snow LLP
Article
AI In Workforce Decisions: Privilege Strategies And Policy Guardrails Every Employer Needs
A recent California lawsuit alleges that AI-based employee selection tools discriminated against workers on protected leave and those with disabilities during a reduction in force. The case highlights critical legal risks for employers deploying AI in high-stakes employment decisions, particularly around how AI systems handle productivity metrics for employees who are absent or working under accommodations.
United States Employment
BS
Ballard Spahr LLP
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Article
Treasury Issues Temporary Regulations On Trump Accounts And Contributions
The U.S. Department of the Treasury and IRS recently issued temporary regulations that provide an immediately effective framework for establishing and administering “Trump Accounts,” including broad automatic enrollment and large-scale contributions funded by governmental and charitable donors. The regulations became effective September 30, 2026, apply to taxable years beginning on or after January 1, 2026, and expire September 30, 2029.
United States Employment
FL
Fennemore
Video
Nonprofit Rules Of The Road In Election Activity (Video)
Nonprofits are playing an increasingly visible role in shaping elections, but navigating the overlapping rules of federal tax law and state campaign finance requirements can be daunting. This on-demand webinar walks through the "rules of the road" for nonprofits that want to participate in elections without jeopardizing their tax status or running afoul of disclosure laws, translating legal frameworks into practical governance and compliance strategies drawn from real-world experience.
United States Government
N
Nossaman LLP
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Curated
CBP Can Now Void Importer Of Record Numbers For Inaccurate Form 5106 Data
On September 18, 2026, U.S. Customs and Border Protection (CBP) began enhanced enforcement of importer of record (IOR) identity data on CBP Form 5106. CBP announced the enforcement program in a general notice published in the Federal Register. Accuracy of Importer of Record Data Submitted to CBP, 91 Fed. Reg. 53,627, 53,627 (Aug. 19, 2026). This notice states CBP’s enforcement position; it is not a new regulation and does not add new Form 5106 data elements. The enforcement includes immediate voiding of IOR numbers when CBP determines the data is inaccurate or incomplete. A voided number is “invalid for any purpose,” including entering merchandise.
United States International
BG
Braumiller Law Group, PLLC
Article
Does The SEC Use Emails And Text Messages To Prove Insider Trading?
Yes, the Securities and Exchange Commission often relies on electronic communications, like emails, text messages and social media chats to prove insider trading. In fact, such communications can prove to be critical evidence in establishing some or all of the key elements of an insider trading prosecution: knowledge, intent, relationships and, in some cases, efforts to conceal or cover-up after-the-fact.
United States Commercial
Law Firm of David R. Chase, Esq.
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Article
Trump’s AI Accord: Can Voluntary Self-Regulation And Independent Audits Protect Against Frontier AI Risks?
Leading AI companies have signed a voluntary White House accord establishing a four-layer system of internal controls, independent audits, and board oversight for frontier AI systems. The agreement raises critical questions about whether voluntary commitments can provide meaningful protection, how independent external auditors will operate, and whether this framework will eventually become legally enforceable regulation.
United States Technology
BS
Ballard Spahr LLP
Article
The SEC’s Rule 14a-8 And Proxy Proposals: What Boards Should Evaluate Now
The Securities and Exchange Commission has proposed rescinding Rule 14a-8 and revising discretionary voting rules, fundamentally reshaping how shareholders submit proposals for inclusion in company proxy materials. While nothing has changed yet and current rules remain in force, boards must assess how their governance documents, shareholder-engagement practices, and proxy workflows would need to adapt if the proposals become final.
United States Commercial
GU
Gesmer Updegrove LLP
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