Business Law and Corporate Law

Given recent amendments to relevant key states’ corporate laws, there has been an uptick in companies seeking to move their corporate home from Delaware to other states, including Texas – the so-called “DExit” decision. In 2025, 18 companies proposed reincorporating out of Delaware, with 13 seeking to move to Nevada and two looking to move to Texas.

The SEC has proposed Regulation E-Delivery, a comprehensive framework that would allow entities to satisfy federal securities law delivery requirements through electronic means without obtaining prior affirmative consent from recipients. This proposal addresses decades of experience with electronic media, advances in communication technologies, and stakeholder preferences, while establishing conditions for e-delivery of information to investors, security holders, and other covered recipients.

Explore the latest insights on cybersecurity threats, construction joint ventures, banking M&A trends, data center infrastructure challenges, and healthcare policy changes. Discover how sophisticated malware campaigns are targeting crypto users, what construction JVs can learn from corporate governance, and how Operation TrialBlazer aims to reform clinical trials in America.

In a significant decision that narrows the Occupational Safety and Health Administration (OSHA) requirements under its Recordkeeping regulation, the U.S. Court of Appeals for the Fifth Circuit held that OSHA lacked statutory authority to require employers to record employee work-related mental illnesses on OSHA injury and illness logs.

Following the First Circuit Court of Appeals' July 24 decision denying the federal government’s emergency stay, U.S. Citizenship and Immigration Services (USCIS) has formally updated its official H-1B guidance to reflect the ruling.

U.S. Citizenship and Immigration Services has implemented significant changes to employment-based petition processes in 2025-2026, including mandatory electronic payments and updated Form I-129 requirements. These modifications have increased the risk of administrative errors, leading to petition rejections and delays for employers managing international workforces.

New York courts issued significant estate litigation rulings this spring, addressing undue influence claims, attorney-client privilege protections, and the admission of lost wills. These decisions clarify important procedural and substantive standards for estate practitioners navigating complex probate disputes.

The opposing party issues a subpoena to the AI platform to obtain their adversary’s “prompts” to the AI company, arguing their AI software is not an attorney and their opponents’ “prompts” to the software...

Artificial intelligence tools are transforming legal practice, but they come with significant risks that attorneys and clients must understand. A recent federal court decision found that using public AI chatbots may waive attorney-client privilege, while courts continue to sanction lawyers for AI-generated errors in filings. Learn what steps legal departments should take to protect privileged communications and maintain ethical standards when using AI technology.

Estate planning has evolved beyond traditional assets like real estate and brokerage accounts to encompass a new frontier: digital assets including cryptocurrency wallets, NFT collections, and social media accounts. Without proper planning, these valuable online holdings may become permanently inaccessible or subject to costly litigation, leaving fiduciaries struggling to navigate complex legal frameworks that govern access but not ownership.

Something labeled “defective” usually does not work properly. The intentionally “defective” grantor trust, or “IDGT,” however, is a proven workhorse for tax-efficient business succession planning. A carefully planned and executed IDGT transaction enables business owners to transfer significant value in trust for the benefit of younger generations, with remarkable tax efficiency, while retaining control over the business. Two seemingly contradictory tax attributes of the IDGT underlie its tax efficiency.

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.