News & Analysis as of

General Business law-news Education

Read need-to-know updates, commentary, and analysis on General Business issues written by leading professionals.
Haynes Boone

Fifth Circuit Rejects “Passive Investor” Test for Limited Partner Exception from Self-Employment Tax

Haynes Boone on

On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit rejected the “Passive Investor” test used by the Tax Court in Soroban Capital Partners LP v. Commissioner (“Soroban”) and determined that limited partners...more

Cadwalader, Wickersham & Taft LLP

Secrets, Syndicated Exits and What’s Next, January 2026 - Keeping Secrets

For a myriad of reasons, it is not uncommon for a lender to exit a syndicated facility at the time of renewal or a facility downsize or if a significant amendment of a different nature is requested. Most administrative agents...more

Nelson Mullins Riley & Scarborough LLP

Avoiding Unenforceable Penalties: Georgia’s Take on Liquidated Damages

Liquidated damages clauses are a common feature in contracts across industries, including construction, where they serve as a mechanism to predefine compensation for contractual breaches, including delayed completion....more

Burr & Forman

Restrictive Covenants Update: Key Developments Across Burr & Forman’s Jurisdictional Footprint

Burr & Forman on

Restrictive covenants—non-competition, non-solicitation, and confidentiality agreements—remain a central mechanism for protecting business interests in the employment context. As courts and legislatures continue to examine...more

Mayer Brown

Structuring Luxury Mixed-Use Hospitality Properties: Getting the Legal Architecture Right

Mayer Brown on

With branded residences on the rise, luxury mixed-use hospitality projects that span from hotels to multiple residence types, golf, food and beverage outlets, and more, are surging. To keep these interconnected components...more

Stradling Yocca Carlson & Rauth

California Increases Gift Card Cash-Out Threshold to $15 Starting April 1, 2026

Since January 1, 2008, California law has required retailers to redeem remaining gift card balances of less than $10 for cash when a consumer requests it. This threshold is about to change....more

Burr & Forman

“Sealed According to Law”: The First Loan Closings in Antiquity, Part I

Burr & Forman on

In this two-part article, the author presents an overview of what various ancient textual artifacts “remember” about the earliest loan closings known to history and their participants, exploring the commercial lending...more

Holland & Knight LLP

Importancia de la emisión y transmisión oportuna de los DSNO a la DIAN

Holland & Knight LLP on

El Documento Soporte en adquisiciones con sujetos no obligados a expedir factura o documento equivalente (DSNO), bien sea nacionales como las personas naturales o proveedores del exterior constituye un requisito fundamental...more

Akin Gump Strauss Hauer & Feld LLP

Delaware Supreme Court Reverses Court of Chancery in Moelis Stockholder - Agreement Dispute

In a unanimous en banc decision, the Delaware Supreme Court reversed the Court of Chancery’s ruling invalidating significant governance provisions of Moelis & Co.’s stockholder agreement. The Court concluded that the...more

Jackson Walker

White House, Governors, and PJM Respond to Grid Capacity Shortfall

Jackson Walker on

Data centers, domestic manufacturing, and other drivers of economic growth are generating significant new demand for electricity across the country. Grid operators are working to ensure that new generation capacity keeps...more

Offit Kurman

M&A Nugget: Qualified Small Business Stock Update

Offit Kurman on

In 1993, Congress passed a tax law intended to incentivize entrepreneurs to invest in early-stage companies. This tax law, often referred to as QSBS (Qualified Small Business Stock) allows stockholders to exclude from tax a...more

Bass, Berry & Sims PLC

Rhode Island Implements Material Transaction Notification Rule for Medical Practices

Bass, Berry & Sims PLC on

Rhode Island’s Attorney General adopted a new rule requiring notification of certain transactions resulting in material changes to a medical-practice group’s business or corporate structure....more

Vinson & Elkins LLP

Delaware Supreme Court’s Earnout Decision Reinforces Primacy of Contract and Illustrates the Limits of the Implied Covenant

Vinson & Elkins LLP on

On January 12, 2026, the Delaware Supreme Court issued an en banc opinion in Johnson & Johnson v. Fortis Advisors LLC, No. 490, 2024, 2026 WL 89452 (Del. Jan. 12, 2026), largely affirming and reversing in part a Court of...more

Cornerstone Research

SEC Cryptocurrency Enforcement Declined in First Year of Atkins Administration

Cornerstone Research on

The number of cryptocurrency-related enforcement actions initiated by the U.S. Securities and Exchange Commission in 2025 showed a marked decline in the first year of Chair Paul Atkins’ administration, according to a new...more

Skadden, Arps, Slate, Meagher & Flom LLP

Form 20-F for Fiscal Year 2025: What Foreign Private Issuers Should Keep in Mind

There have been a number of notable recent developments in U.S. Securities and Exchange Commission (SEC) regulation of foreign private issuers (FPIs), including disclosure trends that impact the annual report on Form 20-F for...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Update on New Jersey’s Annual Push to Effectively Outlaw Noncompetes

New Jersey legislators have been trying to ban noncompete agreements for several years, but without luck so far. A bill proposed in the New Jersey Senate and General Assembly finally appeared to have momentum in 2025, but...more

Hogan Lovells

Luxembourg - New attractive carried interest regime

Hogan Lovells on

On 22 January 2026, the Luxembourg parliament adopted a reform of the carried interest regime (the “Law”)1, aiming at extending its benefits, making it more attractive, and clarifying its tax treatment. This reform2,...more

Pillsbury Winthrop Shaw Pittman LLP

New Executive Order Seeks to Limit Stock Buy Backs and Executive Compensation for Underperforming Defense Contractors

The Executive Order directs the U.S. Department of War to review defense contractor performance and certain financial practices tied to stock buybacks, dividends and executive pay....more

Blake, Cassels & Graydon LLP

Public Safety Canada Releases Updated Guidance on Modern Slavery Supply Chains Reporting

As outlined in our prior bulletins on this topic, Canada’s supply chains legislation, the Fighting Against Forced Labour and Child Labour in Supply Chains Act (Act), requires reporting entities to complete and submit to the...more

Morgan Lewis - Tech & Sourcing

Navigating Cloud Computing Contracts: Essential Capacity Considerations

As demand for data-intensive and AI-driven workloads continues to grow, customers are increasingly encountering constraints on cloud compute resources—particularly specialized processors and region-specific capacity. These...more

K&L Gates LLP

Arbitration World: 41st edition January 2026

K&L Gates LLP on

We are delighted to present the 41st edition of Arbitration World, a publication from K&L Gates’ International Arbitration practice group that highlights significant developments and issues in international arbitration for...more

Harris Beach Murtha

New Developments in the “Trapped at Work Act” and Potential Implications for NY Employers

Harris Beach Murtha on

Following the recent wave of year-end employment law changes in New York, one law has rapidly emerged as a focal point for employers: the “Trapped at Work Act” (the Act). In our recent legal alert, “New York Issues Four...more

King & Spalding

Canada-Germany joint €400 million H2Global green hydrogen auction receives European Commission State aid approval

King & Spalding on

On January 15, 2026 the European Commission (“Commission”) approved the €400 million H2Global joint Canada-Germany H2Global auction concept under State aid rules. The Commission’s decision authorizes Germany to contribute...more

Proskauer - California Employment Law

Employees Who Rescind Individual Settlement Agreements Might Have to Repay Compensation Received

After Jessica Garcia filed a putative class action for unpaid wages against her former employer (The Merchant of Tennis), the employer entered into approximately 954 individual settlement agreements (ISAs) with employees...more

Smith Debnam Narron Drake Saintsing & Myers,...

Understanding Legally Binding Separation Agreements in North Carolina

When a marriage ends, emotions can run high, and decisions can feel overwhelming. A separation agreement is a vital tool that provides clarity and legal protection for both spouses during this transitional period. In North...more

94,223 Results
 / 
View per page
Page: of 3,769

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide