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Goldberg Segalla

SEC Clarifies Custody of Crypto Assets by Broker-Dealers

Goldberg Segalla on

The United States Securities and Exchange Commission (SEC) on Dec. 17 issued a statement noting its position on the applicability of Rule 15c3-3 regarding broker-dealers that hold crypto asset securities, including such...more

Blank Rome LLP

FDA Loosens the Reins on Wearable Tech

Blank Rome LLP on

FDA updated its General Wellness policy to clarify and take a step back from previous positions on health and wellness technology. The Food and Drug Administration (“FDA”) unexpectedly updated its policy on general...more

McDermott Will & Schulte

FSR Guidelines 2026 | “Safe harbours” for call ins: Comfort, not a free pass

The final FSR Guidelines, adopted on January 9, 2026, do not expand the Commission’s legal powers under the Foreign Subsidies Regulation (Regulation (EU) 2022/2560)....more

Eversheds Sutherland (US) LLP

Film Room: CSC announcements and NIL deal flow report

Last week, the College Sports Commission (CSC) issued two key announcements, one regarding the impact of new scholarships on the institutional cap and the other reiterating rules and approach to third-party NIL in light of...more

Tonkon Torp LLP

Travel Ban Update: Expanded Country List and Adjudication Pause

Tonkon Torp LLP on

On December 2, 2025 and January 1, 2026, the U.S. Citizenship and Immigration Services (USCIS) published Policy Memoranda announcing a pause in processing immigration benefits for individuals from 39 “travel ban” countries...more

Morrison & Foerster LLP

U.S. SEC Staff Issues Long-Awaited Crypto Asset Securities Guidance for Carrying Broker-Dealers

Overview of the SEC Staff Guidance- On December 17, 2025, the staff of the SEC’s Division of Trading and Markets (the, “Staff”) issued a statement, expressly limited in scope, regarding how broker-dealers that carry...more

Eversheds Sutherland (US) LLP

IRS provides new option for navigating differences between customs and transfer pricing values

As tariffs on goods imported into the United States keep changing, the interplay between customs values and transfer pricing has become more significant. Taxpayers with established transfer prices may be incentivized to seek...more

Katten Muchin Rosenman LLP

Retail Capital in Private Markets: Key ILPA Takeaways

Following changes announced by the US Securities and Exchange Commission (SEC) in August 2025, the Institutional Limited Partners Association (ILPA) has recently published an analysis underscoring a structural shift as US...more

Foley & Lardner LLP

Recent IRS Guidance on Branch Profits Tax Treaty Benefits for Foreign Reverse Hybrid Entities

Foley & Lardner LLP on

The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH)...more

Haynes Boone

The FDA Opens a Wider Door for Wellness Wearables

Haynes Boone on

As Americans kick off the new year with resolutions to get fit, sleep better, and take better care of themselves, the FDA has broadened access to the wearable wellness device market to a greater number of products. In a...more

Mayer Brown

UK Weekly Sanctions Update - Week of January 5, 2026

Mayer Brown on

In this weekly update, we summarise the most notable updates in the UK sanctions world. ...more

Jackson Lewis P.C.

Navigating FMLA: DOL’s New Opinion Letter Clarifies Travel Time

Jackson Lewis P.C. on

The Department of Labor (DOL) Wage and Hour Division issued an opinion letter on Jan. 5, 2026, explaining that an employee’s available leave under the Family and Medical Leave Act (FMLA) may be applied toward time spent...more

Husch Blackwell LLP

DEA Extends Telemedicine Flexibilities for Ketamine Prescribing: What Clinics Need to Know in 2026

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In my November 2025 blog post, I discussed the uncertainty surrounding the DEA’s then-pending telemedicine rule and its implications for ketamine clinics. At that time, the future of pandemic-era telehealth prescribing...more

Tarter Krinsky & Drogin LLP

Travel Time To and From Medical Appointments: Is It Covered by the FMLA?

On January 5, 2026, the U.S. Department of Labor’s Wage and Hour Division published an Opinion Letter (FMLA2026-2) addressing whether leave under the federal Family and Medical Leave Act (FMLA) may be used intermittently or...more

Eversheds Sutherland (US) LLP

What a relief: OECD releases Pillar Two Side-by-Side Package

On January 5, 2026, the OECD published the Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package (side-by-side package), following months of negotiations. The side-by-side package extends and introduces new...more

Carlton Fields

NAIC Fall Meeting Lineup: Key Acts to Watch

Carlton Fields on

At the National Association of Insurance Commissioners (NAIC) Fall National Meeting, new updates and activities from various NAIC groups stepped up to the main stage. Here are the headliners for life insurance and...more

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

USCIS Broadens Scope of Adjudication Hold for Pending Benefit Requests of Certain Foreign Nationals

On January 1, 2026, U.S. Citizenship and Immigration Services (USCIS) issued Policy Memorandum PM-602-0194, expanding its suspension of adjudicating pending benefit requests filed by or on behalf of foreign nationals from...more

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

Snow Days and the FMLA: DOL Clarifies How Partial-Week Closures Count Toward Leave

The U.S. Department of Labor’s (DOL) Wage and Hour Division has issued a new opinion letter, FMLA2026-2, clarifying how to calculate leave usage under the Family and Medical Leave Act (FMLA) when an employer shuts down...more

Goodwin

CFPB and DOJ Withdraw Biden-Era Joint Statement on Consideration of Immigration Status Under ECOA.

Goodwin on

On January 12, 2026, the CFPB and DOJ published a Federal Register Notice withdrawing Biden-era guidance concerning the consideration of immigration status when making credit decisions under ECOA. ECOA does not expressly...more

Goodwin

CFPB Brings Clarity to Earned Wage Access Products

Goodwin on

The Consumer Financial Protection Bureau (CFPB) issued an advisory opinion on December 23, 2025, that resolves significant regulatory uncertainty surrounding whether earned wage access (EWA) products and are “credit” for...more

Bracewell LLP

New MoHRE Guidance on the UAE’s Alternative End‑of‑Service Benefits Scheme

Bracewell LLP on

The UAE Ministry of Human Resources and Emiratisation (MoHRE) has recently issued new guidance on the voluntary alternative end-of-service benefits (EOSB) scheme for private sector employers (the Scheme). This article...more

McDermott Will & Schulte

Neuere Entwicklungen im Steuerrecht - Neues zu gewerblichen Personengesellschaften

Die Obersten Finanzbehörden der Länder haben mit gleich lautendem Erlassen vom 5.11.2025 ihre vorherige Auffassung aufgegeben, dass eine nicht gewerbliche Per-sonengesellschaft allein deshalb der Gewerbesteuer unter-liegt,...more

Skadden, Arps, Slate, Meagher & Flom LLP

OECD Publishes Pillar Two Global Minimum Tax Safe Harbor, Benefitting MNE Groups With Ultimate Parent Entities Located in the U.S.

On January 5, 2026, the Organisation for Economic Co-operation and Development (OECD) released a long-awaited package of administrative guidance which introduces a number of new safe harbors within the Pillar Two Global...more

McDermott Will & Schulte

What’s up, 2026? – ESMA says Finfluencers

As the new year has begun, ESMA just published the Finfluencer factsheet with tips for responsible promotion. These are generally: be honest and clear; don’t fake or mislead; don’t advise; disclose any payments; be...more

McDermott Will & Schulte

FDA loosens the reins: New AI and wearables guidance

On January 6, 2026, the US Food and Drug Administration (FDA) released updates to two guidance documents reflecting a move towards a more hands-off approach to digital health product regulation. Both updated guidance...more

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