Business Law and Corporate Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
A Practical Fix For A Common MD&A SEC Comment?
The SEC frequently requests that companies quantify each material factor driving period-to-period changes in financial statement line items, yet this requirement often proves impracticable when factors are interrelated or not separately tracked. As the SEC reviews Regulation S-K for potential reforms, a simple textual amendment could resolve one of the most common MD&A compliance challenges by acknowledging when quantification is not reasonably available.
United States Commercial
BT
Barnes & Thornburg LLP
Article
Senate Passes Sweeping College Sports Legislation But Key Hurdles Remain
The U.S. Senate took a major step toward a unified federal framework for college athletics by passing the Protect College Sports Act (“the Act”) (S. 4668) with an overwhelming 77-22 bipartisan vote. Even though the Act cleared the Senate with strong bipartisan support many questions remain about antitrust protections, the status of student athletes becoming university employees, and whether the bipartisan support in the Senate will lead to similar support and passage in the House.
United States Commercial
LB
Lewis Brisbois Bisgaard & Smith LLP
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Video
Nonprofit Rules Of The Road In Election Activity (Video)
Nonprofits are playing an increasingly visible role in shaping elections, but navigating the overlapping rules of federal tax law and state campaign finance requirements can be daunting. This on-demand webinar walks through the "rules of the road" for nonprofits that want to participate in elections without jeopardizing their tax status or running afoul of disclosure laws, translating legal frameworks into practical governance and compliance strategies drawn from real-world experience.
United States Government
N
Nossaman LLP
Article
Why A Public Charity Might Use A Fiscal Sponsor
The United States is home to more than 1.5 million charitable organizations, most of them public charities.1 Each one is a corporation and carries the obligations that come with that form: governance and board management, corporate registrations, compliance with financial accounting standards, disclosures to current and potential donors, filing an annual Form 990 with the IRS, and state charitable reporting.
United States Commercial
OG
Outside GC
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Article
The Informed Board – September 2026
As companies face potential shifts in congressional power and evolving regulatory landscapes, boards must navigate new SEC enforcement priorities, state-level AI regulations, and shareholder activism trends. This comprehensive guide examines how organizations can proactively prepare for investigations, comply with divergent state laws, and strengthen crisis management protocols in an increasingly complex governance environment.
United States Commercial
SA
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
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Article
Healthcare Private Equity: A Look Into 2026 — Session Recap
Angela Humphreys and Wyatt Ritchie examine the evolving healthcare private equity landscape, analyzing M&A trends, buyer psychology shifts, and regulatory developments that are reshaping deal structures heading into 2027. The session reveals how large-scale transactions are driving market activity while state-level regulations and federal enforcement create new timing and structural challenges for healthcare investors.
United States Healthcare
BB
Bass, Berry & Sims
Article
Election 2026: Employers’ State + Local Obligations For Employee Voting Time Off
As the 2026 election approaches, employers face a complex patchwork of voting leave requirements across 28 states and the District of Columbia. With obligations varying significantly in terms of leave duration, pay requirements, scheduling control, and notice provisions, how can multi-state employers ensure compliance while managing remote workforces and meeting critical posting deadlines?
United States Employment
JL
Jackson Lewis P.C.
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Article
The Fiduciary Exemption: Holding Shares With Sole Voting Discretion
When a bank trust department holds shares with sole voting discretion in fiduciary accounts, does this create a control relationship under Regulation W? This analysis explores a critical distinction between Regulation W's fiduciary exemption and the Bank Holding Company Act's control provisions, revealing how trust departments can avoid affiliate relationship complications even when exercising voting power over significant equity positions.
United States Finance
DM
Duane Morris LLP
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