Pony AI’s IPO raised over $5 billion, highlighting renewed opportunities for Chinese tech firms in U.S. markets. Learn about its Nasdaq listing, Form F-1 filing, and the implications of autonomous driving regulations in the U.S. and China for global capital markets.

Section 409A governs nonqualified deferred compensation plans with strict compliance requirements. Discover exceptions, penalties, and best practices to align payment timing, deferral elections, and substantial risk of forfeiture rules for tax-efficient arrangements.

Learn about private equity's entry into NFL team ownership, opening up new capital opportunities for sports franchises. Discover the NFL’s conditions for PE stakes and how it could impact team valuations and long-term investments.

Affiliate transactions in high-yield bond indentures protect investors from unfair practices. Learn how covenants ensure that transactions with affiliates are subject to fair terms and provide business flexibility, with detailed guidelines and common exceptions.

Classified boards are becoming less common, but still offer stability for companies. Learn about staggered boards, their impact on corporate governance, and how sunset provisions provide a timeframe for declassification.

Investor roadshows are crucial for marketing IPOs and securities offerings. Learn the legal precautions needed for conducting roadshows, including avoiding material misstatements and ensuring compliance with SEC regulations to protect both companies and investors.

Elliott Management, the activist hedge fund, has scored a number of wins in recent proxy fights. Most recently, Elliott successfully launched a proxy fight at Southwest Airlines and plans to nominate 10 directors to the company’s board. The move […]

A company’s in-house counsel should have a solid understanding of Rule 424 under the Securities Act of 1933 (the Securities Act).

Non-GAAP financial measures are used by companies to provide investors with a deeper understanding of their results of operation and financial condition.

Internal controls over financial reporting (ICFR) gained prominence following the passage of the Sarbanes Oxley Act in 2002. The Sarbanes Oxley Act, often referred to as SOX, implemented a number of requirements for public company financial reporting.

There are a number of factors that go into a company’s decision to pursue a spin-off or separation transaction.

ExxonMobil and Chevron, among the world’s largest oil companies, have been in an ongoing dispute over extraordinary assets in the oil fields of Guyana. In October 2023, Chevron announced an agreement to acquire Hess Corporation for $53 billion. Upon […]

One of the most complex and contentious issues that a startup company grapples with is the equity compensation for its employees. […]