News & Analysis as of

Electronic Filing

Braumiller Law Group, PLLC

Hot Topics in International Trade - December 2025 - New Value Manifest/Manifestacion de Valor – via VUCEM

Beginning December 9, 2025, importers in Mexico will be required to complete and submit the Electronic Value Manifest through VUCEM (Mexico’s Electronic Single Window). This measure increases the importer’s direct...more

Clark Hill PLC

Malaysia Updates Procedures for Employment Pass (EP) and Professional Visit Pass (PVP) Holders

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In accordance with the directive from the Ministry of Home Affairs (MOHA), the Immigration Department of Malaysia (JIM) requires all companies to shorten their expatriates’ passes prior to their permanent departure from...more

Foodman CPAs & Advisors

CRS 2.0 y el Esquema XML v3.0: La Prueba de Estrés Regulatoria de 2026–2027

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Enero de 2026 marcará el inicio de una nueva etapa de presentación de información bajo la versión enmendada del Estándar Común de Reporte (CRS). La OCDE publicó el Esquema XML CRS v3.0 y la Guía del Usuario v4.0 en octubre de...more

Miller Nash LLP

Founders’ Wishes Granted: IRS Allows Online 83(b) Election Filings

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For years, one of the most nerve-wracking moments for company founders and early employees has received a crucial, modern upgrade. The Internal Revenue Service (IRS) has finally entered the digital age for a key tax filing,...more

Pillsbury - Propel

Equity Compensation: E-Filing Section 83(b) Elections

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In July 2025, the Internal Revenue Service (IRS) modernized the process used to file elections under Section 83(b) of the Internal Revenue Code of 1986 (“Section 83(b)” and “83(b) elections”) by allowing taxpayers to file...more

Ice Miller

Paper’s Out of Style

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More state Workers Compensation Boards are moving away from paper filing to electronic data interchange (EDI) systems, and Indiana’s Board is no exception. Most recently, the Board added the Application for Adjustment of...more

Clark Hill PLC

Upcoming changes to China visa processing in the United States

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Effective Sept. 30, the Consulates of the People’s Republic of China in the United States will implement a mandatory online submission process for all visa applications and accompanying supporting documentation. Upon...more

WilmerHale

Benefits and Limitations of E-Filing Section 83(b) Elections

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Since late July 2025, the IRS has permitted elections under Section 83(b) of the Internal Revenue Code (Section 83(b) elections) to be made online on the IRS website through ID.me, the IRS’s multifactor authentication...more

White & Case LLP

Open Justice, US-style? Pilot Scheme to Increase Access to UK Court Records

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A hallmark of litigation in the US is the ease with which the press and public can access materials on the court docket, making publicity a key consideration in US proceedings. Historically, public access to documents on the...more

DCI Consulting

Guide to Minnesota's New Online Form for Annual Compliance Reports

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At the beginning of August, the Minnesota Department of Human Rights (MDHR) unveiled its new process allowing state contractors to securely submit their Annual Compliance Report (ACR) and supplemental documents to the agency....more

Stoel Rives LLP

Transition to EDGAR Next – Upcoming Deadlines

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As a result of amendments adopted by the SEC in 2024, the SEC’s EDGAR electronic filing system is being replaced with a new “EDGAR Next” dashboard. All existing SEC filers will need to transition to EDGAR Next before...more

Husch Blackwell LLP

What Filers Should Know as the EDGAR Next Deadline Approaches

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As detailed in our prior alert, on September 27, 2024, the U.S. Securities and Exchange Commission (SEC) adopted final rule and form amendments to the SEC’s Electronic Data Gathering, Analysis, and Retrieval System (EDGAR)....more

McDermott Will & Schulte

SEC filers must enroll in EDGAR Next by September 15

US Securities and Exchange Commission (SEC) filers have until September 15, 2025, to enroll in Electronic Data Gathering, Analysis, and Retrieval (EDGAR) Next. Any filers not enrolled before the deadline will lose the ability...more

Smart & Biggar

Canadian Intellectual Property Office “Next Generation Patents” update and status as of August 25, 2025

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On July 17, 2024, the Canadian Intellectual Property Office (CIPO) launched a new electronic system and portal, MyCIPO Patents, as part of its Next Generation Patents initiative. The launch has been fraught with difficulties,...more

Miller Canfield

EPO to Accept Color Drawings in Patent Filings

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Beginning in October 2025, the European Patent Office (EPO) will accept patent drawings in color or grayscale when filed electronically. By allowing more detailed and visually accurate representations, this change enhances...more

Smith Anderson

U.S. Court System Hack Raises Risk for Sensitive Federal Court Filings

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Recently, the federal judiciary’s electronic case management system (CM/ECF) was compromised in a large-scale cyberattack. While the Administrative Office of U.S. Courts has publicly acknowledged the incident, its statement...more

Snell & Wilmer

Electronic Filing Now Available for Section 83(b) Elections

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As explained in a prior blog, last year the IRS released Form 15620, an approved IRS form for making Section 83(b) elections under the Internal Revenue Code. Historically the IRS has required taxpayers to submit their 83(b)...more

McGuireWoods LLP

Act Quickly: EDGAR Next Enrollment Deadline Approaching

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Act Quickly: EDGAR Next Enrollment Deadline Approaching - For public companies, investors and other users of the SEC’s Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system, the deadline is fast approaching to...more

Morrison & Foerster LLP

Say Goodbye to Paper Cuts: Section 83(b) Elections May Now Be Filed Online

In late 2024, the Internal Revenue Service (IRS) introduced Form 15620 to provide a standardized mechanism for taxpayers to make elections under Section 83(b) of the Internal Revenue Code (the “Code”). More recently in 2025,...more

Goodwin

Online Filing of Section 83(b) Elections Is Here!

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Last year, the US Internal Revenue Service (IRS) released Form 15620 for taxpayers to make elections under section 83(b) of the Internal Revenue Code, an important part of US tax planning for founders, employees, board...more

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

FY 2026 H-1B Cap Filing Period Has Now Closed - What’s Next?

After U.S. Citizenship and Immigration Services (USCIS) website users reported a high number of technical issues on June 30, 2025, when attempting to file H-1B cap-subject petitions through USCIS’s online platform, USCIS...more

Farrell Fritz, P.C.

Will New York Law Allow for the Electronic Execution of Wills?

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Under New York’s Electronic Signatures and Records Act, a person can electronically sign many types of documents that have legal significance (Technology Law §§ 301, § 304 |– 306). At the present time, however, wills and...more

Baker Botts L.L.P.

EDGAR Next: Transition to the SEC's New Filing System Before the September Deadline

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Earlier this year, the Securities and Exchange Commission (the “SEC”) introduced a new filing system, referred to as EDGAR Next, which establishes an authentication process for EDGAR filers seeking to make filings with the...more

Cozen O'Connor

OSHA Clarifies That Alternative Digital Recordkeeping is Permissible

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A recent standard interpretation letter dated April 29, 2025, addressed whether employers may use software-generated documents in place of the OSHA-required injury and illness recordkeeping forms, specifically Forms 300...more

Kelley Drye & Warren LLP

Reminder: Federal Communications Commission – June and July Filings

Carriers and providers of interstate and international telecommunications that seek to revise their May 1, 2025, Form 499-Q filing must do so within 45 days of the Form 499-Q filing deadline, i.e., by June 16, 2025 (because...more

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