United States: Shareholders

Choosing the right legal structure is one of the first and most important decisions a founder faces. Setting up a corporation, a limited liability company, or any other legal governance structure affects taxation, ownership, and investor readiness. While there is no one-size-fits-all answer, there are well-established trade-offs founders should consider.

Review Fourth Circuit's High Bar for Short-Seller Reports: The Fourth Circuit joined the Ninth Circuit in holding that anonymous and self-interested short-seller reports are generally unreliable...

The U.S. Food and Drug Administration (FDA), as part of the push towards "radical transparency" led by U.S. Health and Human Services Secretary Robert F. Kennedy Jr., recently released 200 complete response letters...

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.

On July 24, 2025, ISS and Glass, Lewis filed separate complaints in the District Court for the Western District of Texas challenging Senate Bill 2337, signed into law by Texas Governor Greg Abbott on June 20, 2025...

When you assist a family business owner with their estate planning, you should review with them the various potential provisions that they could include in governing documents and owners' agreements to protect...

On July 4, 2025, President Trump signed H.R. 1—referred to as the One Big Beautiful Bill Act (OBBBA).

Spring isn't the only time for cleaning house. Summer, starting in the middle of the calendar year, is inherently transitional. It presents an opportunity for tending to matters at home...

On July 4, 2025, the "One Big Beautiful Bill Act" (OBBBA) became law. The OBBBA makes significant changes to domestic and international tax provisions...