Business Law and Corporate Law

Section 1202 of the US tax code offers qualified small business stock (QSBS) holders the ability to exclude significant capital gains from federal income tax, with recent legislation raising the exclusion cap to $15 million per taxpayer for stock acquired after July 4, 2025. Strategic use of properly structured non-grantor trusts can multiply these tax benefits through "trust stacking" while simultaneously achieving substantial estate tax savings. Cross-border families and multinational founders must coordi

While supporters of the 2026 Billionaire Tax Act (the “BTA”) project approximately $20 billion annually over five years, those projections depend on legal, valuation, and enforcement assumptions...

California's Professional Fiduciaries Act imposes heightened duties on licensed fiduciaries to detect and respond to financial elder abuse within trust estates. When vulnerable adults face exploitation from family members, caregivers...

Each week, Crowell & Moring’s State Attorneys General team highlights significant actions that State AGs have taken.

A federal court in New York's Eastern District has ruled on a franchisor's trade secret claims against a former franchisee who allegedly retained confidential operations materials after termination.

Operating a business across state lines requires careful attention to foreign entity registration requirements. While maintaining an office or employing workers in another state almost certainly triggers registration obligations...

Venture capital is transforming the defense ecosystem and accelerating the shift toward software-led, dual-use technologies with rapid deployment cycles.

The opening quarter of 2026 brought a noticeable cooling in mid-market life sciences venture activity, with deal volume dropping significantly from prior periods.

Dr. Josh Sigsworth, founder and CEO of StairAssist Walker, shares his journey from physical therapy student to medical device entrepreneur. Discover how witnessing thousands of patients struggle with stair mobility inspired him to create the first medical equipment designed specifically for both walking and stairs, and learn about his vision to solve a global problem affecting 276 million aging adults worldwide.

Venture capital is transforming the defense ecosystem and accelerating the shift toward software-led, dual-use technologies with rapid deployment cycles.

On June 12, 2026, Xbrane Biopharma AB (“Xbrane”) and JOINN Biologics US Inc. (“JOINN”) announced a strategic partnership to develop Xdarzane, Xbrane’s biosimilar candidate to DARZALEX (daratumumab)...

Global M&A activity in Q1 2026 reached $861.1B, marking a 9.7% increase from the previous year and the strongest start since 2021. With megadeals, cross-border expansion, and sector concentration reshaping the landscape, companies face heightened challenges in antitrust risk, due diligence complexity, and post-transaction litigation exposure.