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Corporate

Corporate The SEC’s Three-Part Proposal in Support of Capital Formation: A Comprehensive Assessment of Combined Market Implications

Overview Over the past month, the SEC has launched a series of interconnected rulemaking initiatives that collectively redefine the regulatory architecture for domestic public companies. The package includes a May 5, 2026 proposed semiannual reporting rule (Release No. 33-11414) and two May 19, 2026 registered offering proposals: Enhancement of Emerging Growth Company Accommodations and Simplification […]

Corporate and Securities SEC Proposes Transformative Capital Markets Reforms: Simplifying Filer Tiers and Expanding Registered Offering Access

Overview On May 19, 2026, the Securities and Exchange Commission issued two companion proposing releases designed to constitute a coordinated capital formation package: (i) Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies (Release No. 33-11419), and (ii) Registered Offering Reform (Release No. 33-11418). Taken together, these proposals represent the […]

Corporate Summertime blues: corporate finance faces a financial reporting reckoning

This was first published in IFLR on July 21, 2025.  Summertime blues: corporate finance faces a financial reporting reckoning Borrowers and lenders can plan ahead of the curve amid financial pressures Summer is just at the half-way point, but financial reporting for many borrowers for second quarter is still around the corner. Given market volatility, […]

Corporate Can Twitter and Other Online Platforms Legally Moderate Content?

Can Twitter and Other Online Platforms Legally Moderate Content? By Julian Oscar Alvarez, Litigation Department and Nathan M. Shaw, Corporate Department In recent months, a growing number of commentators have suggested that an internet platform such as Twitter commits censorship when it chooses to remove content a user posts on one of its webpages, and/or […]

Corporate Time to Appoint an Authorized User

In April 2022, the California Secretary of State launched its new online filing system, “bizfile.” While many of its features are convenient, existing entities are required to designate an “Authorized User” in order to file documents online. It’s particularly important to consider this, since expedited filing options are only available online, and not over the counter. Many […]

Corporate COVID Relief Bill: Changes to the Paycheck Protection Program and New Lending Terms

On December 27, 2020, the President signed the Consolidated Appropriations Act, 2021 (“2021 Act”), which contains the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (“Economic Aid Act”). The acts contain changes to the Paycheck Protection Program (“PPP”) that are intended to limit assistance to small businesses that need the financial support. The […]