United States: Operational Impacts and Strategy

Two recent court decisions—Kwong v. United States, 179 Fed. Cl. 382 (Nov. 25, 2025), and Abdo v. Commissioner (U.S. Tax Court, 2025)—are drawing attention for a practical reason: they may create new opportunities for businesses and high-net-worth individuals to recover interest and penalties paid during the COVID-19 pandemic.

Texas AG Ken Paxton settled with Cal-Maine Foods, Inc. to resolve allegations that the company engaged in price gouging by sharply increasing...

Lazard and WilmerHale lead an in-depth discussion of how COVID-19 is affecting deal volume and valuations, the M&A process, deal terms and deal execution in tech M&A.

In a bid to enhance the efficiency and safety of emergency relief efforts, the Federal Motor Carrier Safety Administration (FMCSA) recently unveiled a Final Rule aimed at tightening regulations...

Born-digital companies face additional challenges, owing to their unique operating models and lesser maturity. At the same time, many aspects of operating models commonly deployed by born-digital...

WilmerHale's Coronavirus (COVID-19) Task Force, led by WilmerHale Partner Alejandro Mayorkas, addresses the diverse and dynamic challenges companies face in preparing for and responding to coronavirus...

After a long period of economic and political stability, the world entered an era of relative turmoil with the onset of the Covid-19 pandemic.

Effective August 1, 2023, employers participating in E-Verify in good standing have the option to conduct remote inspections of Form I-9 documents, pursuant to the federal Department of Homeland Security's (DHS) new rule.

On August 1, 2023, the Department of Homeland Security ("DHS") released a new Form I-9. The previous one was issued in 2019 and expires on October 31, 2023.