United States: Securities

The Internal Revenue Code clearly sets forth the legal rights for all types of nonprofit tax-exempt organizations regarding the procedures to follow if "a determination by the Secretary" is made regarding the initial qualification or continuing qualification of the nonprofit organization's status. The term "Secretary" is defined as the Secretary of the Treasury "or his delegate".

The Securities and Exchange Commission (the "SEC") adopted amendments to Form PF on February 8, 2024. The compliance date for these amendments...

The proposed CECL amendments could enable streamlined credit loss measurement and valuable post-balance sheet collection insight for private and non-profit entities.

The state of Washington became the first to enact a broad premerger notification law covering transactions across all industries.

What is the current business climate in your jurisdiction including major political, economic and/or legal activities on the horizon in your country that could have a big impact on businesses?

The members of BakerHostetler's Antitrust and Competition Team are pleased to present these brief updates from the conference sessions on Day 2 at this week's ABA Antitrust Spring Meeting...

A significant development has occurred regarding California's SB 343, which imposes strict new requirements on recyclability claims for products and packaging sold in the state.

On April 11, 2025, the Staff of the SEC's Division of Corporation Finance released six Compliance and Disclosure Interpretations ("C&DIs") that address...

The recent amendments to Section 220 of the Delaware General Corporation Law (DGCL) are, in a word, significant.

We've written about accountant liability. We've written about bookkeeper liability. A carefully crafted complaint can state viable claims for either.

According to the IRS, most cancellations of debt are taxable. When taxpayers are relieved from the legal obligation to repay a loan, they must recognize this cancellation of debt...

While South Florida's prominence in private equity, venture capital, and technology had been steadily increasing, the tax law changes implemented during the Trump administration (2017-2021) (which limited the ability to deduct state taxes from federal taxes) ...