Business Law and Corporate Law

The EEOC has shifted its enforcement priorities to focus on what it terms "DEI-related discrimination" cases, fundamentally changing how employers must approach diversity initiatives.

In this episode of Coffee Chats with WIN, hosts Jessica Stewart and Lauren Russell sit down with Lesley Adamo, Vice Chair of the Tax Group and New York Office Managing Partner at Lowenstein Sandler. Lesley shares her journey into tax law, the pivotal advice that shaped her path to partnership while balancing family life, and why bringing your authentic self to work matters.

Colorado regulates marijuana businesses through the state Marijuana Enforcement Division (MED), while local jurisdictions retain separate licensing and regulatory authority over marijuana businesses within their boundaries. The current Colorado Marijuana Rules are codified at 1 CCR 212-3 (version effective January 5, 2026). Because state rules, forms, fee schedules, and local ordinances can change, applicants should confirm relevant requirements before filing or closing a transaction.

Delaware's General Corporation Law has undergone three years of significant amendments addressing conflicted transactions, stockholder rights, and corporate governance mechanics. The 2024-2026 changes create new statutory safe harbors, resolve certificate interpretation issues, and respond to Court of Chancery decisions that had disrupted established transactional practices.

On September 11, 2026, the FDIC, Federal Reserve, OCC, and NCUA (together, the “Agencies”) issued proposed third-party risk management guidance (the “TPRM Guidance”) outlining a principles-based approach designed to assist banks and credit unions (together, “institutions”) in tailoring their third-party risk management practices to the risks of individual relationships.

When it comes to employee terminations, documentation and process can be just as important as the ultimate decision.

The Massachusetts Supreme Judicial Court (SJC) recently heard oral arguments in a case that could provide important guidance on the enforceability of noncompetition covenants embedded in executive equity agreements and the proper signatory to such covenants.

The SEC has submitted a rule proposal titled "Executive Compensation Disclosure Reform" to the White House's Office of Information and Regulatory Affairs, signaling imminent changes to executive compensation disclosure requirements. This development follows SEC Chairman Paul Atkins' earlier indication of broader reform plans, including potential simplification of pay-versus-performance disclosure and revisions to perquisite reporting.

The Treasury Department formally declined a request from a group of Senate Democrats to change the tax rules governing how employees value personal use of employer-provided aircraft, preserving the Standard Industry Fare Level (SIFL) valuation method.

The U.S. Securities and Exchange Commission's Division of Corporation Finance has announced a significant expansion of confidential review accommodations for asset-backed securities issuers, allowing them to submit draft registration statements on Form SF-1 and Form SF-3 for nonpublic staff review. This development enables registrants to address issues privately before public filing, reducing execution risk and avoiding premature market disclosure of pending deals or their terms.

The U.S. Securities and Exchange Commission has proposed Regulation Crypto Assets, introducing two new exemptions from registration requirements and a safe harbor provision for investment contracts involving crypto assets. How will these tailored frameworks—the Startup Exemption for offerings up to $5M and the Fundraising Exemption for larger capital raises—reshape the regulatory landscape for digital asset issuers while preserving investor protections?

The SEC has proposed eliminating Rule 14a-8, which grants shareholders the right to include certain proposals in company proxy statements, shifting this authority to state corporate law and company governing documents. The proposal would also expand circumstances under which companies may exercise discretionary voting authority on shareholder proposals not included in their proxy materials. Comments on this significant regulatory change must be received by November 20, 2026.