Finance Law and Banking Law

The global aviation leasing and finance market continues to navigate an era of unprecedented geopolitical risk.

Adopting Accounting Standards Codification (ASC) 842, Leases, introduces new considerations for companies with leases. One such complex consideration is accounting for the potential impairment...

Western District of Texas District Judge Alan D. Albright frequently found himself at odds with the Federal Circuit over his handling of transfer motions just a few years ago

Event contracts, commonly known as prediction markets, have rapidly expanded to forecast elections, economic indicators, and other outcomes. As these markets grow, understanding the regulatory framework governing participation becomes critical. This overview examines the CFTC registration categories—from intermediaries and market infrastructure to market participants—that entities must navigate when engaging in event contract activities.

The SEC's inaugural podcast episode reveals a fundamental shift in digital asset regulation, as Commissioner Peirce outlines Project Crypto's vision for principles-based rules that embrace blockchain innovation while maintaining investor protection.

The International Organization of Securities Commissions has issued two significant final reports addressing pre-hedging practices and financial asset tokenization, both carrying major implications for US and global derivatives regulation. These principles-based guidance documents may reshape how the Commodity Futures Trading Commission approaches market-conduct standards while balancing technological innovation. The reports explore frameworks for managing conduct risks in pre-hedging activities and assess

As agricultural borrowers face tighter margins and reduced cash flow in 2026, Farm Credit lenders are increasingly turning to "bulge financing" - temporary credit extensions designed to bridge short-term liquidity gaps. This analysis explores how these 60-120 day facilities differ from traditional accordion structures and examines their strategic deployment through a real-world case study of discounted crop input financing.

U.S. real estate remains a favored asset class for foreign investment by Israeli residents. With the Israeli shekel currently being relatively strong against the U.S. dollar, investments in the U.S.

In the middle of 2023, we conducted an informal, small-scale survey to gather insights from prominent non-bank lenders on their activity in the net asset value (NAV) lending market for the first half of 2023.

The Office of the Comptroller of the Currency has entered into a consent order with The Federal Savings Bank regarding allegations of false and misleading statements about VA cash-out mortgage refinance loans.

Regulatory oversight of debt sales has become more fragmented, active, and state-driven, fundamentally reshaping how buyers and sellers approach transactions.

Over the past decade, especially after the expansion of Russia-related measures in 2022, secondary sanctions have moved from a niche concept to a central pillar of U.S. economic enforcement. Unlike traditional sanctions, which are largely tied to jurisdictional limits, secondary sanctions reach beyond U.S. borders. They can expose non-U.S. companies, financial institutions, intermediaries, and entire trade networks to significant legal, financial, and commercial risk.