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Business Organization Constitutional Law

Read Business Organization updates, alerts, news, and legal analysis from leading lawyers and law firms:
Barnea Jaffa Lande & Co.

Accumulated Losses: May Recognize Distributable Profits

An Israeli district court recently issued a ruling in Tax Appeal 36830-07-23 Av-Shal Investments and Trading Ltd. v. Haifa Tax Assessor. This ruling expands the interpretation of the accounting alternative for distributable...more

Jones Day

Recent Shareholder Proposal Litigation Underscores the Need for Shareholder Proposal Reform

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Since the U.S. Securities and Exchange Commission announced in November 2025 that it would no longer rule on most Rule 14a-8 no-action requests, companies have taken varying approaches to shareholder proposals that continued...more

RK Partners

Proactive vs. Reactive: How to Approach R&D Tax Credits

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Most companies treat R&D Tax Credits the same way: something that happens to them at the end of the year, once the numbers are in and the accountant has done their work....more

BakerHostetler

[Podcast] Innovation Under Lock: Protecting IP Assets

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Intellectual property is one of the – if not the – greatest assets a business can own. Innovative companies need to carefully identify and protect their IP assets in order to maximize their value over their terms of...more

WilmerHale

SEC Releases Semi-Annual Reporting Proposal

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As anticipated, the Securities and Exchange Commission (the “SEC”) released on May 5 proposed rules (the “Proposal”) that would permit companies to choose to report semiannually on new Form 10 S instead of continuing to...more

Goodwin

SEC Proposes Amendments to Permit Optional Semiannual Reporting by Public Companies - May 2026 #2

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Welcome to Goodwin’s Public Company Advisory Practice News Roundup, which highlights the latest developments in SEC and stock exchange regulatory activity, corporate governance and other topics relevant to public company...more

Shipman & Goodwin LLP

Market-Moving Changes for CT Cannabis Ahead

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The Connecticut cannabis industry is poised for some big changes following the close of the 2026 legislative session. As has become the norm, the process was a roller-coaster ride marked by last-minute changes that left many...more

Latham & Watkins LLP

European Commission Publishes Revised ESRS for Consultation

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The revised sustainability guidelines and new voluntary standard for smaller companies will impact how any in-scope entities need to plan their business strategies and compliance plans....more

Fenwick & West LLP

IRS Reinstates ‘Significant Issue’ Letter Rulings for § 355 Spin‑Offs and Reorganizations

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IRS Rev. Proc. 2026-21, 2026-22 IRB 1, issued May 5, 2026, reinstates the Internal Revenue Service’s “significant issue” letter ruling program, under which the IRS will rule on specific, significant issues posed by a...more

BakerHostetler

Goodbye 10-Q? The SEC Announces Proposed Rule Permitting Companies To File Semiannual Reports Rather than Traditional Quarterly...

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Public companies are currently required to file quarterly reports on Form 10-Q. The Commission’s proposed amendments, if adopted, would allow public companies to elect to file semiannual reports on a new Form 10-S....more

Cooley LLP

CFPB Finalizes Narrower Version of Section 1071 Small Business Lending Rule

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The Consumer Financial Protection Bureau (CFPB) finalized its long‑awaited rule implementing Section 1071 of the Dodd‑Frank Act, a rulemaking designed to address funding gaps facing women-owned, minority-owned and small...more

Bradley Arant Boult Cummings LLP

SEC Proposes Optional Semiannual Reporting: Key Considerations for Public Companies

On May 5, 2026, the U.S. Securities and Exchange Commission (SEC) formally proposed a rule that would give public companies the option to file interim financial reports on a semiannual rather than quarterly basis as currently...more

Mayer Brown

NAIC Working Group Continues to Discuss Proposed Changes to RBC Factors for CLOs

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Since our March 2, 2026 Legal Update, NAIC Working Group Receives Progress Report from the American Academy of Actuaries on RBC for CLOs, the NAIC Risk-Based Capital Investment Risk and Evaluation (E) Working Group (the “RBC...more

Orrick, Herrington & Sutcliffe LLP

Oregon creates tax credit for new state-chartered de novo banks

Oregon’s governor recently signed into law HB 4052, establishing a new tax credit for de novo banks chartered in the state effective June 5. The law defines a “de novo bank” as a depository institution under 12 U.S.C. 1813(c)...more

Blake, Cassels & Graydon LLP

Getting the Parties Right in Commercial Real Estate Deals

Identifying the correct parties in a commercial real estate transaction may seem straightforward, but missteps at this stage can create real legal and commercial risk. From uncertainty over who the actual contracting party is...more

Womble Bond Dickinson

SEC Proposes Rule for Optional Semiannual Reporting

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On May 5, 2026, the Securities and Exchange Commission (“SEC”) issued a highly anticipated proposed rule on semiannual reporting. President Trump has been a long-time proponent of the semiannual reporting regime, in large...more

Thomas Fox - Compliance Evangelist

AI Today in 5: May 11, 2026, The AI Notetakers Edition

Welcome to AI Today in 5, the newest addition to the Compliance Podcast Network. Each day, Tom Fox will bring you 5 stories about AI to start your day. Sit back, enjoy a cup of morning coffee, and listen in to AI Today In 5....more

Thomas Fox - Compliance Evangelist

FCPA Compliance Report: Report from Compliance Week 2026 on AI Sessions

In this episode, Tom Fox takes a solo turn behind the mic to report on the AI tracks from the recently concluded Compliance Week 2026 conference. He highlights two AI tracks: practical “creative” uses, including live...more

Thomas Fox - Compliance Evangelist

Daily Compliance News: May 11, 2026, The Tainted by Corruption or Collusion Edition

Welcome to the Daily Compliance News. Each day, Tom Fox, the Voice of Compliance, brings you compliance-related stories to start your day. Sit back, enjoy a cup of morning coffee, and listen in to the Daily Compliance News....more

Thomas Fox - Compliance Evangelist

Sunday Book Review: May 10, 2026, The Top Books on AI Governance Edition

In the Sunday Book Review, Tom Fox considers books that would interest compliance professionals, business executives, or anyone curious. It could be books about business, compliance, history, leadership, current events, or...more

Mayer Brown

CFPB Issues Final Section 1071 Rule on Small Business Lending Data Collection

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On May 1, 2026, the Consumer Financial Protection Bureau (“CFPB” or “Bureau”) issued its final rule substantially revising subpart B of Regulation B, which implements section 1071 of the Dodd-Frank Wall Street Reform and...more

Alston & Bird

SEC Proposes Optional Semiannual Reporting Framework for Public Companies

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Our Securities Group examines the Securities and Exchange Commission’s proposal to give public companies greater flexibility in how often they report financial results, offering an alternative framework that could reduce...more

Polsinelli

SEC Increases Qualified Client Thresholds for Performance Fee Arrangements

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Key Takeaways: The SEC has increased the qualified client thresholds under Rule 205-3 effective June 29, 2026, raising the assets-under-management test to $1.4 million and the net worth test to $2.7 million. The changes...more

Kilpatrick

SEC Proposes Semiannual Reporting Option for Public Companies

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On May 5, 2026, the Securities and Exchange Commission announced  proposed rule and form amendments that would allow public companies the option to satisfy their interim reporting obligations under federal securities laws by...more

Sheppard

CFPB Finalizes Slimmed-Down Section 1071 Small Business Lending Rule

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On May 1, the CFPB finalized a substantially revised Section 1071 rule, which implements the small business lending data collection and reporting requirements under the Equal Credit Opportunity Act (ECOA) and Regulation B, as...more

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