Under Chair Paul Atkins, the Securities and Exchange Commission (SEC) is undergoing a philosophical and operational shift, marked by a retreat from aggressive enforcement, a rollback of prior rulemakings...
The Branch Profits Tax (BPT) under I.R.C. Section 884, is a U.S. federal income tax levied on foreign corporations that conduct business through branches located within the United States. Its purpose is...
Are there any state-specific requirements for the form, recordation, or execution of a commercial lease or memorandum of lease? Is a mechanic's lien enforceable against a landlord if the work was performed...
Introducing deeper drafting notes and more related content in the asset purchase agreement template optimized for buyers. This template now integrates key insights from the 2025 SRS Acquiom M&A Deal...
Quickly identify relevant state clinical trial laws about clinical trial coverage, populations, access, and informed consent and confidentiality. Read now » Related Content Institutional...
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Rulemaking to implement the final components of Basel III (Basel III endgame) and the Federal Reserve Board’s GSIB surcharge is expected in 2024. The federal bank agencies proposed rules to strengthen capital requirements for large banks in 2023. Basel III endgame proposed rules will, if passed, modify large bank capital requirements to effectively cover underlying risks and increase the measurement of credit, market, operational, and financial derivative risk at banking institutions. Review this article which provides highlights on the proposed changes to the bank capital requirements, transition period and regulatory reporting requirements.
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