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On March 3, 2025, the Securities and Exchange Commission (SEC) adopted enhanced accommodations for filing registration statements. These...
A Fresh Take
Insights on US legal developments
Introduction On January 14, 2025, the Internal Revenue Service (“IRS”) and the U.S. Treasury Department (the “Treasury Department”)...
On December 11, 2024, the United States Court of Appeals for the Fifth Circuit (“Fifth Circuit”), in an en banc rehearing of Alliance for...
A recent enforcement action brought by the Securities and Exchange Commission (“SEC”) offers an important reminder for public companies,...
On September 27, California Governor Gavin Newsom signed minor amendments (SB 219) to California’s landmark 2023 Climate Accountability...
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On September 9, 2024 the SEC adopted Public Company Accounting Oversight Board (PCAOB) rules that establish new quality control...
The Freshfields’ team reviewed trends and developments for the 2024 proxy season, summarizing the key takeaways and guidance across the...
On May 6, 2024, the Federal Deposit Insurance Corporation (FDIC), Office of the Comptroller of the Currency (OCC), and Federal Housing...
On March 6, 2024, the Securities and Exchange Commission (the “SEC”) finalized its long-awaited climate-related disclosures rules (the...
On Friday, March 15, 2024, the United States Court of Appeals for the Fifth Circuit (the “Fifth Circuit”) stayed the Securities and...
On March 6, 2024, the Securities and Exchange Commission (the “SEC”) adopted its long anticipated rules, amending Regulations S-K and S-X...
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A new 133-page opinion by the Delaware Court of Chancery highlights risks to the enforceability of agreements between Delaware...