Business Law and Corporate Law

The cannabis capital market has shifted from growth-focused narratives to performance-driven investment criteria. Investors now demand financial clarity, operational discipline, and credible paths to profitability before committing capital. Understanding what today's investors prioritize can help cannabis companies bridge the gap between their current positioning and market expectations.

Navigating the complex landscape of US federal income tax rules is crucial for investors and sponsors in private equity, venture capital, and hedge funds. Understanding how different investor categories—from US taxable entities to foreign pension funds—face distinct tax sensitivities can significantly impact investment returns and structural decisions when forming or investing in funds.

The One Big Beautiful Bill Act has fundamentally transformed Section 1202's qualified small business stock (QSBS) tax benefits, introducing tiered holding periods that allow partial capital gains exclusions...

As government contractors face mounting scrutiny over diversity initiatives, a critical question emerges: can DEI-related representations trigger False Claims Act liability? This program examines how workplace diversity commitments intersect with federal fraud enforcement, exploring recent settlements and legal theories that have transformed DEI compliance into a potential source of significant legal exposure.

Recent lawsuits against theater organizations signal a dramatic shift in how diversity, equity and inclusion programs are being legally challenged. From discounted ticket promotions to apprenticeship opportunities, DEI initiatives that once seemed routine are now facing federal scrutiny and litigation under anti-discrimination laws. Theater companies, producers and arts organizations must navigate this evolving legal landscape to protect their programs while continuing to pursue diversity goals.

Some of our most compelling stories of client service, innovation, and community impact are being led by women across Mintz. Our Community & Commitment Report highlights the many ways women are driving successful outcomes for clients, advancing industries, strengthening community partnerships, and shaping the future of our firm.

Companies excluding shareholder proposals in 2026 faced litigation, threats under advance notice bylaws, and risks to director voting support under the SEC Staff's hands-off approach. Partner Marc Gerber and counsel Jeongu Gim examine this proxy season's experiences to guide companies' strategies for the upcoming season.

Under SEC-Chairman Paul Atkins, the Securities and Exchange Commission has proposed a new set of rules that would permit electronic delivery as the default method of delivery for all required disclosures under the federal securities laws. [1] If adopted, this would mark a foundational and very welcome shift in how registered investment advisers, investment companies, business development companies, broker-dealers, transfer agents, and other regulated entities may deliver required disclosures to investors, clients, and other market participants.

Attorney Caleb J. Tingstad explores the complex ethical landscape of lawyer conflicts of interest in Washington shareholder disputes, examining when attorneys can and cannot represent parties in corporate disagreements. This webinar addresses critical professional responsibility issues that arise when legal counsel navigates competing interests among shareholders, corporations, and related entities.

Although IRS enforcement efforts have evolved, estate and gift tax examinations remain an area of focus, particularly for high value estates and sophisticated wealth transfer transactions.

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.

IRA account holders typically designate individuals as beneficiaries who will inherit the account upon the account holder’s death – such as “all to spouse” or “in equal shares to children.”