United States: Corporate Governance

Regulation S-K governs the narrative disclosure requirements for SEC filings, covering everything from business descriptions and risk factors to MD&A and executive compensation.

Moore & Van Allen attorney Reginald Sainvil examines the governance challenges and litigation risks that emerge when control of financially distressed companies shifts at the board level through "board flips."

17 CFR Part 205 establishes the SEC's Standards of Professional Conduct for Attorneys, defining when lawyers representing issuers must report evidence of material violations up the organizational ladder. This comprehensive analysis examines the rule's structure, the critical principle that the issuer—not individual executives—is the client, and the professional obligations that arise when attorneys encounter potential securities law violations, fiduciary breaches, or disclosure failures.

Artificial intelligence continues to reshape legal, regulatory and business landscapes as governments and institutions grapple with emerging cybersecurity threats, copyright disputes and governance challenges. From the Pentagon's classified AI deployments to the IMF's warnings about AI-enabled financial crises, stakeholders are racing to balance innovation with accountability while courts and regulators define new boundaries for AI liability and oversight.

More than half of directors now believe at least one of their fellow board members should be replaced, marking the highest dissatisfaction rate in two decades of surveying. Drawing from 25 years of boardroom experience...

The Supreme Court's landmark decision in FS Credit Opportunities Corp. v. Saba Capital Master Fund, Ltd.

Closed-end funds have been the target of significant shareholder activism. In its June 11 opinion in FS Credit Opportunities Corp. v. Saba Capital Master Fund, Ltd., the U.S. Supreme Court curtailed a potent activist...

The 2026 proxy season thus far has been out-of-the-ordinary, impacted by regulatory and policy developments that required companies and shareholders to adapt...

On May 16, 2026, the Texas Business Court located in Houston (Eleventh Division) issued its opinion in Plains Pipeline, L.P. and Plains Marketing, L.P. v. Arrowhead Gulf Coast Holdings, LLC, et al., offering potential...