For Chicago-area business owners, January 1, 2026 is shaping up to be a deceptively important date. There is no single headline-grabbing law taking effect. Instead, several Illinois and federal changes arrive at once, quietly affecting hiring practices, payroll, employee benefits, business expenses, and tax planning. These are exactly the kinds of changes that tend to
Ten Things: The Best Blogs, Podcasts, and Other Media for In-House Lawyers (2025 Edition)
Hello everyone and welcome to the end of 2025. It’s been a jammed packed year for me and the blog. As usual, I like to end the year with my list of the best blogs, podcasts, and “other media” for in-house lawyers. And, no surprise, there is a lot of great content – and a
Tariffs Are Now a Fraud Risk: How Importers Can Avoid CBP and DOJ Trouble
Tariffs Are Now a Fraud Risk: How Importers Can Avoid CBP and DOJ Trouble
One internal message can turn a tariff problem into a fraud problem.
Not because a single email triggers an investigation by itself, but because once the government starts asking questions, the record your team created under pressure becomes the story the
Unprecedented Challenges Should Prompt Boards to Broaden Their Sources of Information
A rapidly expanding scope of challenges is prompting corporate boards to re-evaluate the adequacy of the information with which their staffs provide them. Traditional sources such as financial reports, regulatory and litigation briefings, and strategic commentaries are not enough to keep them informed about a host of new issues, including the impact of new technologies
2026 Outlook: Artificial Intelligence
As 2025 draws to a close, AI regulation continues to accelerate across the globe. States in the U.S. and regions like the EU have been particularly active, creating a complex landscape for businesses and organizations leveraging AI.
Wachtell Lipton Discusses M&A in 2025 and Looks Ahead to 2026
In a year marked by not-insignificant change — geopolitical, economic, technological, regulatory and market — 2025 has been a year of much increased M&A activity, in the United States and around the world. M&A deal volume in the United States is on pace to reach approximately $2.3 trillion, up 49% from 2024, and global M&A
SEC Charges Three Purported Crypto Asset Trading Platforms and Four Investment Clubs with Scheme That Targeted Retail Investors on Social Media
The Securities and Exchange Commission today filed charges against purported crypto asset trading platforms Morocoin Tech Corp., Berge Blockchain Technology Co. Ltd., and Cirkor Inc. and investment clubs AI Wealth Inc., Lane Wealth Inc., AI Investment…
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SEC’s Chief Accountant Speaks on SEC and PCAOB Developments
The federal securities laws establish the authority of the Securities and Exchange Commission (“SEC” or “Commission”) to set accounting, auditing, and auditor independence standards to be followed in the preparation and the audit of the financial statements of public companies. The SEC’s Office of the Chief Accountant (“OCA”) is led by the Chief Accountant, who
FINRA Publishes 2026 Annual Regulatory Oversight Report
The Report highlights FINRA’s continued focus on generative artificial intelligence, cybersecurity, small-cap securities fraud, and third-party risk
The Financial Industry Regulatory Authority, Inc. (“FINRA”) published its 2026 FINRA Annual Regulatory Oversight Report (the “Report”), which builds on the structure and content of FINRA’s prior reports for 2021-2025. This year, the Report was published earlier than
Preparing an Annual Report on Form 20-F – Guide for 2026
Form 20-F is the form used for an annual report of a foreign private issuer (“FPI”) filed with the U.S. Securities and Exchange Commission (the “SEC” or the “Commission”). This alert memorandum summarizes considerations that will affect the preparation of the annual report on Form 20-F for the year ending on December 31, 2025 (the