United States: FinTech

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as FinTech, marketing, media, new technology, security.
Article
GENIUS Act Crypto Tax Guide 2025-2026: What US Investors, Businesses, And Taxpayers Need To Know About The New Stablecoin Law, Form 1099-DA, And Digital Asset Regulation
The United States cryptocurrency regulatory landscape has undergone its most dramatic transformation in history. The signing of the GENIUS Act into law on July 18, 2025 — the first comprehensive federal crypto statute ever enacted — marks a before-and-after moment for American digital asset law.
United States Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Fintech Agrees To Acquire National Bank Partner For $590 Million
A publicly traded fintech company has announced a $590 million acquisition of its longtime national bank partner, marking a strategic shift from the traditional bank-partnership model to direct ownership of a national bank charter. The transaction, expected to close in the first half of 2027 pending regulatory approvals, would make the fintech a bank holding company while consolidating its banking activities and eliminating certain sponsor-bank fees. This deal represents a faster alternative to pursuing a d
United States Finance
SM
Sheppard, Mullin, Richter & Hampton LLP
Article
Choosing A Home State Under The GENIUS Act – Part 1 | Why Stablecoin Home-State Strategy Has Become A Board-Level Risk Decision
Explore Ankura's latest insights spanning cybersecurity threats, AI's impact on retail, stablecoin regulation, and research integrity challenges. Discover how emerging technologies and regulatory frameworks are reshaping industries from financial services to healthcare, while sophisticated cyber threats continue to evolve across critical infrastructure and enterprise platforms.
United States Technology
AC
Ankura Consulting Group LLC
Article
Crypto Brief
This comprehensive digest examines the SEC's proposed amendments to crypto asset custody rules for investment advisers, the formation of the Bankchain Alliance's industry-owned blockchain network, and legal challenges to Illinois's Digital Asset Tax Act. The analysis also covers post-quantum security initiatives and the Federal Reserve's assessment of cross-border payment improvements, including the potential role of stablecoins in modernizing international transactions.
United States Finance
LS
Lowenstein Sandler
Article
Treasury Proposes GENIUS Act Rules For Stablecoin Issuance And Sales
On August 18, the U.S. Department of the Treasury published a notice of proposed rulemaking to implement Section 3 of the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). The proposal would establish rules governing who may issue payment stablecoins in the United States and when digital asset service providers may offer, sell, or otherwise make payment stablecoins available to U.S. persons. Comments are due October 19, 2026.
United States Finance
SM
Sheppard, Mullin, Richter & Hampton LLP
Article
SEC Proposes ‘Regulation Crypto Assets,’ Creating Tailored Crypto Offering Exemptions And Investment Contract Safe Harbor
On Aug. 18, 2026, the U.S. Securities and Exchange Commission (SEC or Commission) issued a 402-page proposing release for Regulation Crypto Assets (Proposed Rules), which would establish a standalone offering framework for certain investment contracts involving crypto assets. The proposal is the SEC’s first formal effort to create an offering regime specifically tailored to covered investment contracts involving crypto assets. Until now, market participants have largely relied on previously issued no-action letters, interpretative releases, and written staff guidance relating to these assets to address crypto-related concerns under frameworks developed for traditional securities.
United States Technology
GT
Greenberg Traurig, LLP
Article
SEC Proposes Regulation Crypto Assets: A Tailored Offering Framework For Crypto Investment Contracts
The Securities and Exchange Commission (SEC) has proposed the first registration-exempt offering pathway designed specifically for crypto assets. On August 18, 2026, the SEC proposed Regulation Crypto Assets, which would create a tailored securities offering regime for certain investment contracts involving crypto assets (covered investment contracts). The proposal represents the SEC’s first crypto-specific offering framework, signaling the SEC’s intent to establish a structured exemptive regime through rulemaking even as Congress continues to debate comprehensive digital asset legislation.
United States Technology
AG
Akin Gump Strauss Hauer & Feld LLP
Article
U.S. Treasury Proposes GENIUS Act Rules For Stablecoin Issuance, Offer, And Sale
The U.S. Department of the Treasury has issued proposed regulations implementing the GENIUS Act, establishing a comprehensive framework for payment stablecoin issuance and transactions in the United States. What obligations will issuers and digital asset service providers face under these new rules, and how will the extraterritorial provisions affect foreign entities engaging with U.S. persons?
United States Finance
JD
Jones Day
Curated
GENIUS Act And The Emerging Architecture Of Digital Payments
The GENIUS Act became Public Law 119-27 one year ago on July 18, 2025 (GENIUS Act — Public Law 119-27). Multiple federal regulators are preparing the regulatory framework to integrate digital money in the form of payment stablecoins into the existing conventional banking system. States are also exploring the use of stablecoins for payments and digital assets as a class of financial assets. All of this activity is building a new digital payments economy.
United States International
BG
Braumiller Law Group, PLLC
Article
State Payments Enforcement Trends
State attorneys general are increasingly coordinating multistate investigations and settlements targeting payment companies, creating a fragmented enforcement landscape where the same practices may attract scrutiny from multiple states applying different laws. Recent settlements with Block and PayPal demonstrate how states are imposing detailed operational obligations on payment platforms while also using coordinated policy initiatives to influence payment network policies on issues ranging from e-cigarette
United States Finance
S
Steptoe LLP
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