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Reporting Requirements

Proskauer - Regulatory & Compliance

SEC Again Extends Short Sale and Securities Lending Rules’ Compliance Deadlines to 2028 While It Considers Response to Court...

On December 3, 2025, the Securities and Exchange Commission (the “SEC”) issued an exemptive order to postpone the compliance deadline for Rule 13f-2 under the Securities Exchange Act of 1934 by two years. The new deadline...more

Proskauer - Regulatory & Compliance

Edging Closer to CSRD Clarity on Scope

On 9 December 2025, negotiators from the European Parliament (EP), the Council of the European Union (the Council) and the European Commission reached a provisional political agreement on the final text of their “Omnibus”...more

King & Spalding

EU & UK AI Round-up 2025

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The past year has marked a pivotal stage in the EU’s approach to AI governance, moving from conceptual frameworks to concrete law, targeted regulatory guidance, institutional initiatives, and real-world applications that are...more

Proskauer Rose LLP

Personal Planning Strategies - December 2025

Proskauer Rose LLP on

What This Means for Your Current Will, Revocable Trust and Estate Plan - The federal estate and gift tax regimes have been unified since the passage of The American Taxpayer Relief Act of 2012. The Tax Cuts and Jobs Act of...more

A&O Shearman

SRB Upcoming Consultations And Requests To The Industry For 2026

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The Single Resolution Board (SRB) has published a list of consultations and industry requests for 2026. The list is presented in four tables covering expected consultations, data requests and deliverables arising from EU...more

Wilson Sonsini Goodrich & Rosati

SEC Filing Deadline Calendars for 2026

Our U.S. Securities and Exchange Commission (SEC) filing deadline calendars for 2026 have been posted on our Resources page. These calendars reflect annual and quarterly filing deadlines for large accelerated filers,...more

Cadwalader, Wickersham & Taft LLP

Regulator Alphabet Soup, December 2025 - CFPB Examiner Humility Pledge and Funds Woes

The Consumer Financial Protection Bureau (“CFPB”), which has seen the scope of its activities, funding and staffing dramatically impacted since January of this year, has introduced a “Humility Pledge” that must be read at the...more

Berkshire

New York City to Mandate Race and Sex Pay Data Reporting

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The New York City Council voted to override Mayor Eric Adams’ veto of a new law that will require private employers to report pay data by race, ethnicity, and sex. This move positions New York City at the forefront of pay...more

Morgan Lewis

Short Sale Reporting on Form SHO: Compliance Date Further Extended to 2028

Morgan Lewis on

The date for complying with new Rule 13f-2 and filing Form SHO has been extended once more, with the first filings by covered institutional investment managers now being due February 14, 2028....more

Hogan Lovells

EU – Council and Parliament Reach Provisional Agreement on Omnibus Simplification Package for CSRD and CSDDD – What Has Changed?

Hogan Lovells on

At the end of November, trilogue negotiations opened. Now just a couple of weeks later the Council's presidency and the European Parliament negotiators have reached a provisional agreement on the omnibus simplification...more

Morgan Lewis

What’s New on Pay Transparency - Legal Insights Germany

Morgan Lewis on

In its judgment of 23 October 2025 (case reference: 8 AZR 300/24), the German Federal Labour Court (BAG) confirmed the “pair comparison” and thereby significantly facilitated equal pay lawsuits. The higher salary of a single...more

Nutter McClennen & Fish LLP

State Level Artificial Intelligence Regulations Materialize as Federal Roadblocks Emerge

Several states at the frontline of artificial intelligence (AI) development are moving to implement frameworks to regulate the expansion of AI. However, these states appear to be on a collision course with the Trump...more

Barnea Jaffa Lande & Co.

Legal Obligations for Recipients of Israel Innovation Authority Grants

Barnea Jaffa Lande & Co. on

Securing a grant from the Israel Innovation Authority (IIA) is a major vote of confidence and a critical financial boost for any R&D company. However, the funding comes with a complex set of legal, regulatory, and financial...more

Verrill

Five Golden Rings… and Compliance Rules Worth Their Weight in Gold

Verrill on

Bonuses, commissions, profit-sharing, and other incentive programs are powerful tools for motivating employees and rewarding performance. But like those coveted golden rings, they come with rules attached. Mishandling...more

The Rodman Law Group, LLC

The CFTC’s Polymarket Decision – Bringing a New Crypto Events-Based Market into the Commodities Regulatory Fold

On November 24, 2025, the U.S. Commodity Futures TradingCommission (“CFTC”) issued an Amended Order of Designation permitting Polymarket, a crypto-based prediction trading platform, to provide U.S. customers with access to...more

Cozen O'Connor

SBA 8(a) Program Audit – December 2025 Update

Cozen O'Connor on

The Small Business Administration (SBA) is moving full steam ahead with its promised 8(a) Program Audit. The 8(a) Program is designed to help small and disadvantaged businesses compete in the federal marketplace and provides...more

Jackson Lewis P.C.

New Tax-Advantaged Savings Accounts for Children: Trump Accounts Expected to Go Live in 2026

Jackson Lewis P.C. on

A provision of the One Big Beautiful Bill Act created “Trump Accounts,” a new type of individual retirement account (IRA) for children. Starting in 2026, a Trump Account may be opened for any child who is a U.S. citizen, has...more

Skadden, Arps, Slate, Meagher & Flom LLP

UK Unveils Cybersecurity Bill: Major Overhaul for Critical Infrastructure Operators Coming?

Given the rising number of high-profile cyber incidents resulting in significant losses and disruptions for UK businesses and infrastructure, the UK government on 12 November 2025 introduced the new Cyber Security and...more

Bass, Berry & Sims PLC

OFAC Enforcement Update: Recent Penalties Highlight Expectations Around Beneficial Ownership, Transparency, and Reporting...

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The U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) recently announced two separate enforcement actions against IPI Partners, LLC and Gracetown, Inc. for violations of Ukraine-/Russia-related...more

Bergeson & Campbell, P.C.

Minnesota Publishes Final PFAS in Products Reporting and Fees Rule

On December 8, 2025, the Minnesota Pollution Control Agency (MPCA) published in the Minnesota State Register a final rule regarding per- and polyfluoroalkyl substances (PFAS) in products reporting and fees. MPCA revised the...more

A&O Shearman

ESMA Statement On Implementation Of MiCAR Data Standards And Format Requirements

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The European Securities Markets Authority (ESMA) has issued a statement to support the smooth implementation of the regulation on markets in cryptoassets (MiCAR) data standards and format requirements. The statement provides...more

Ervin Cohen & Jessup LLP

SB 446 and California’s New Thirty-Day Data Breach Countdown

Ervin Cohen & Jessup LLP on

For businesses operating in California, the rules of the game are changing once again, this time concerning data security breaches of employee or consumer information. ...more

Latham & Watkins LLP

Recent Developments for UK PLCs - December 2025

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On 8 December 2025, the GC100 published guidance to support UK companies that wish to hold virtual-only shareholder meetings — in anticipation of the government’s proposed update to the Companies Act 2006 to clarify that...more

Beveridge & Diamond PC

Rule Finalized Requiring Reporting on All Products Containing PFAS in Minnesota

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The Minnesota Pollution Control Agency (MPCA) has adopted a final rule implementing the reporting provisions of the state’s PFAS in products law, Minn. St. § 116.943. That law, and the resulting rule, impose a...more

Groom Law Group, Chartered

CMS Moves to Eliminate Long-Standing Medicare Part D Creditable Coverage Reporting Requirement for HRAs

The Centers for Medicare & Medicaid Services (“CMS”) issued a proposed rule (“Proposed Rule”) on November 28 that would remove the requirement for Health Reimbursement Arrangements (“HRAs”) to report creditable coverage...more

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