United States: Corporate/Commercial Law

The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026.

With the end of 2025 quickly approaching, donors and charities alike are preparing for the year-end giving season.

New federal tax laws effective as of January 1, 2026, will change how charitable deductions work for most taxpayers. Adopted under the One Big Beautiful Bill Act...

Regulators and lawmakers continue to intensify scrutiny of private equity ("PE") ownership of healthcare providers and government contractors at both the federal and state levels.

Direct lending issuance has experienced a slowdown in the latter half of 2025 and is anticipated to continue this trend into 2026 as the landscape gets increasingly saturated.

The IRS and Treasury abandoned the embattled "funding rule" in final regulations implementing the 1 percent excise tax on stock buybacks and made welcome changes for reorganizations and preferred stock, tax advisers said.

On December 10, 2025, the United States Supreme Court will hear arguments in FS Credit Opportunities Corp. v. Saba Capital Master Fund, Ltd. to resolve a circuit split and determine whether there is...

Robust U.S. Environmental Protection Agency (EPA) enforcement under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) continued throughout 2025...

The Golden Dome for America (GDA) is a major initiative to develop multi-layered, integrated homeland air and missile defense systems, requiring rapid contractor participation.

There is some good news in the healthtech space, with PitchBook's new Emerging Tech Research showing a rebound in venture capital (VC) funding for the sector.

The Institutional Limited Partners Association (ILPA) has released an updated Capital Call & Distribution Template (CC&D Template) to standardise the accounting details embedded in call and distribution notices and to align the template with the updated ILPA Reporting Template and the new ILPA Performance Template.

The National Venture Capital Association's October 2025 update to its model stock purchase agreement didn't make headlines outside the venture bar, but it quietly did something meaningful...