Business Law and Corporate Law

As of January 1, 2026, California's AB 325 fundamentally reshapes the legal landscape for algorithmic pricing.

The Financial Industry Regulatory Authority, Inc. ("FINRA") 2025 Annual Regulatory Oversight Report (the "2025 Report") includes a discussion on FINRA's concerns about recommendations of variable annuities...

On December 15, 2025, the US Department of the Treasury and the Internal Revenue Service (IRS) published final regulations and proposed regulations under Section 892 of the Internal Revenue Code...

A new large-scale survey released just last week by the John L. Weinberg Center for Corporate Governance at the University of Delaware offers important insights into the shareholder proposal process...

This article examines how U.S. tax law governs corporate distributions that may be received by shareholders without immediate dividend taxation, focusing on Earnings and Profits, return of capital rules, and statutory exclusions such as life insurance proceeds.

Since mid-2024, the reincorporation of certain high-profile companies, both public and private, has received a great deal of media attention. Companies, including, among others, Roblox, Dropbox...

A new large-scale survey released just last week by the John L. Weinberg Center for Corporate Governance at the University of Delaware offers important insights into the shareholder proposal process...

The 30th United Nations Climate Change Conference (COP30) ended on November 22, 2025. Among other things, the package of decisions reflected in the Belém Political Package brings renewed focus on scaling up climate finance and accelerating implementation of the Paris Agreement.

New York has joined 33 other states and the District of Columbia in enacting amendments to the Uniform Commercial Code promulgated by the Uniform Law Commission (the "ULC") in 2022...

Special purpose vehicles were always the sort of tool investors used only occasionally, in special circumstances. A hot deal. A founder who didn't want 100 angels on the cap table.

Since mid-2024, the reincorporation of certain high-profile companies, both public and private, has received a great deal of media attention.

For years, venture capital has been regarded as the natural next step for growing companies. It offers capital, visibility, and credibility — but for many founders...