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FASB Clarifies Revenue Recognition of Initial Franchise Fees (ASC 606)

This past Monday, November 5, 2018, the Financial Accounting Standards Board (“FASB”) published much-sought after guidance regarding the recognition of franchise fees under Accounting Standard Codification 606, Revenue...more

Congress and Cryptocurrency: The Elephant in the Room

In the ancient parable of the Blind Men and the Elephant, a group of blind men who had never come across an elephant before were asked to describe it. Each blind man felt a different part of the elephant’s body, but only one...more

A Peek Behind the Curtain at the Largest Crypto Trading Platforms

New York Attorney General’s Office publishes a detailed report on policies and practices at virtual asset trading platforms, citing multiple common deficiencies - The New York Attorney General’s Office (“NYAG”) issued a...more

The Path Forward in FinTech and Nonbank Financial Services

U.S. Treasury Report Recommends Congressional and Regulatory Support of Technological Innovation for FinTech and Nonbank Financial Services Industries - The Department of the Treasury (“Treasury”) released a sweeping...more

Evaluating the OCC’s new FinTech Charter

On July 31, 2018, the Office of the Comptroller of the Currency (“OCC”) announced that it would begin accepting applications for national bank charters from FinTech entities that satisfy the licensing requirements for...more

President Signs Bipartisan Law Revising Dodd-Frank and Providing Regulatory Relief to U.S. Financial Institutions

On May 24, 2018, President Donald Trump signed into law the Economic Growth, Regulatory Relief, and Consumer Protection Act(the “Act”). This new law rolls back certain provisions of the Dodd-Frank Act of 2010 (“Dodd-Frank”),...more

Senate Approves Bipartisan Financial Services Regulatory Relief Bill

Last week, the United State Senate passed bipartisan legislation designed to substantially amend the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 (“Dodd-Frank”). Originally drafted by Senate Banking...more

Dividing Up the Sandbox: Recent Actions and Public Statements Demonstrate How the SEC and CFTC Are Dividing up the Cryptocurrency...

EXECUTIVE SUMMARY – Following testimony February 6th before the U.S. Senate, as well as a series of recent enforcement actions, it is clear that both the SEC and CFTC are picking up steam in their efforts to command a...more

Bad Advice and Blockchain-R-US: Stern Warnings from the SEC and CFTC Chairmen on Unregistered ICOs, Cashing In on “Crypto-Mania”

SEC Chairman Jay Clayton has issued a broad warning to companies and individuals trying to “cash in” on the market frenzy surrounding Bitcoin and other cryptocurrencies. His prepared remarks at the Securities Regulation...more

U.S. Senate Banking Committee approves the “Economic Growth, Regulatory Relief and Consumer Protection Act” Amends regulations...

On December 5, the U.S. Senate Banking Committee approved S. 2155, the Economic Growth, Regulatory Relief and Consumer Protection Act, which amends several regulations imposed under the 2010 Dodd–Frank Wall Street Reform and...more

President Trump's Executive Order on Cybersecurity

On May 11, 2017, President Trump signed a long-awaited Executive Order that aims to bolster the cybersecurity of federal networks and critical infrastructure. In an effort to fulfill the President’s promise to get “tough on...more

House Approves the American Health Care Act to Repeal and Replace the Affordable Care Act

Yesterday, by a vote of 217 to 213, the U.S. House of Representatives approved H.R. 1628, the American Health Care Act (AHCA), to repeal and replace the Patient Protection and Affordable Care Act (ACA). The House action...more

Washington Insight - September 2016

House Financial Services Committee Votes To Repeal And Replace Dodd-Frank - On September 13th, the House Financial Services Committee approved the Financial CHOICE Act of 2016 to repeal and replace key parts of the 2010...more

House Financial Services Committee Votes To Repeal And Replace Dodd-Frank

On September 13th, the House Financial Services Committee approved the Financial CHOICE Act of 2016 to repeal and replace key parts of the 2010 Dodd-Frank law by a largely partisan vote of 30 to 26. Democrats declined to...more

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