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Artificial Intelligence Disclosure Requirements Cryptocurrency

Morrison & Foerster LLP

Top 5 SEC Enforcement Developments for January 2025

On January 17, 2025, a few days before the presidential inauguration, the SEC reported a record-breaking first quarter of fiscal year 2025 (October through December 2024) with 200 total enforcement actions, including 118...more

Foley Hoag LLP - White Collar Law &...

SEC Expected to Shift Priorities and Adopt a More Business-Friendly Approach in 2025

This is the fourth in our 2025 Year in Preview series examining important trends in white collar law and investigations in the coming year. We will be posting further installments in the series throughout the next several...more

White & Case LLP

SEC Enforcement Year-End Overview

White & Case LLP on

2024 marks the final year of Gary Gensler's term as Chair of the U.S. Securities and Exchange Commission ("SEC"). The Gensler SEC has been aggressive on both the enforcement and rulemaking fronts. In response, the financial...more

Allen Barron, Inc.

How Does the IRS Define Willfulness in Unreported or Under-reported Offshore Income

Allen Barron, Inc. on

How does the IRS define willfulness in unreported or under-reported offshore income?  What actions help determine whether a U.S. taxpayer's actions amount to "willful or non-willful" conduct?  Why should U.S. taxpayers be...more

Paul Hastings LLP

Public Company Update: Navigating the 2023 20-F Season: A Guide for Foreign Private Issuers

Paul Hastings LLP on

As we head into year-end, annual reporting season for FPIs is just around the corner. FPIs are required to file an annual report on Form 20-F with the SEC within four months after the end of their fiscal year (or until April...more

American Conference Institute (ACI)

[Event] Fraud, Asset Tracing & Recovery - October 26th - 27th, Paris, France

Hosted by C5 Group, the inaugural Fraud, Asset Tracing & Recovery – Paris event will launch in Europe this fall and will feature networking formats and practitioners from across the EU and key offshore jurisdictions....more

Kohrman Jackson & Krantz LLP

Artificial Intelligence Allows IRS to Increase Scrutiny of High-Earners & Partnerships

The Internal Revenue Service (IRS) recently announced a renewed effort to ensure compliance with federal tax law, specifically focusing on high-income earners, partnerships, and large corporations. This additional scrutiny...more

Mintz

SEC Chairman Gensler Reinforces Commitment of SEC to Climate Disclosures

Mintz on

Last week, SEC Chairman Gensler testified before the House Committee on Financial Services.  As part of his talk, which addressed a number of topics--including, inter alia, artificial intelligence and crypto--Chairman Gensler...more

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