United States: Shareholders

Through recent speeches and other public statements, Chairman Paul Atkins of the Securities and Exchange Commission (the "SEC") and Director James Moloney of the Division of Corporation Finance...

A recent decision from Manhattan Commercial Division Justice Robert R. Reed explores some of the mighty defensive powers...

What Happened: On February 12, 2026, the California Department of Pesticide Regulation (DPR) issued Notice 2026-02 to clarify the label and formulation changes that DPR may accept by notification, non-notification...

The U.S. Department of the Treasury (Treasury), which chairs the Committee on Foreign Investment in the United States (CFIUS or the Committee), recently published a Request for Information (RFI) seeking public comment on CFIUS's Known Investor Program (the Program) and how the Committee can further streamline the foreign investment review process.

The 2026 proxy season is expected to bring meaningful developments that have the potential to reshape how companies approach the proxy process.

A post-transaction Section 1202 analysis uncovers a critical defect — and turns a near-total loss of QSBS benefits into a multimillion-dollar tax win.

Interest rates be damned: mergers and acquisitions are back in vogue as executives chase shareholder value. But while the logic of buying growth seems simple, most deals destroy value instead of creating it.

On 11 December 2025, President Trump issued a long-awaited executive order (EO) entitled "Protecting American Investors from Foreign-Owned and Politically-Motivated Proxy Advisors.

Many businesses start as S corporations because of their pass-through taxation and relative simplicity. However, as a company grows—adding investors, scaling operations, expanding ownership...