Insights

Cyber criminals have targeted state and local governmental entities at an alarming rate. The threat and scale of cyber-attacks is unprecedented. Bracewell lawyers Phil Bezanson , Ed Fierro and David Springer will host a webinar to highlight the risks that...

After months of waiting, the IRS and the Treasury Department have released a second set of proposed regulations (the “ Second Tranche ”) relating to the opportunity zone provisions enacted as part of the Tax Cuts and Jobs Act of...

Many employers, especially those operating in a number of different states, are troubled with how to effectively cope with new and widely varying state marijuana laws. Not only are the state laws that authorize medical or recreational marijuana use proliferating,...

The Securities and Exchange Commission has adopted final rules amending Regulation S-K and certain other rules and forms to modernize and simplify disclosure requirements. Among other matters, the amendments reduce and clarify the disclosures required in management’s discussion and analysis...

Members of Bracewell’s Project Finance team recently visited financial institutions, consulting firms and law firms in Mexico City to gain a better understanding of the current trends related to infrastructure development and project finance in Mexico. Below is a summary...

Composing separation agreements that are consistent with best practices and a host of relevant legal concerns can be a never-ending endeavor for employers - especially with case law and agency guidance continually evolving. Challenging issues involved in drafting these agreements...

The past couple of years have seen an increase in large “vertical” mergers, combinations of businesses operating within the same industry but at different levels of the supply chain. Some of the most high profile include AT&T/Time Warner, Cigna/Express Scripts...

On January 17, 2019, the Fifth Circuit held that a creditor is not impaired for the purpose of voting on a plan if it is the Bankruptcy Code (as opposed to plan treatment) that impairs a creditor’s claim. The court...

In a cease-and-desist order dated December 26, 2018, the Securities and Exchange Commission enforced rules regarding the disclosure of non-GAAP financial measures, resulting in a $100,000 penalty to the violating issuer. With earnings season approaching, this enforcement action provides a...

The Securities and Exchange Commission recently approved final rules to require disclosure of hedging practices, implementing a Dodd-Frank Act mandate. New Item 407(i) of Regulation S-K requires a company to describe in its proxy statement any employee or director hedging...

On February 27, 2019, significant amendments to U.S. Securities and Exchange Commission Rule 15c2-12 will become effective. Join former SEC attorneys Paul Maco and Ed Fierro as we discuss the impact of the amendments on the (i) initial offering and...

Treasury has released final regulations (the “ Final Regulations ”) relating to the public approval requirements for private activity bonds (aka the “TEFRA approval” process). The Final Regulations effectively track the proposed regulations issued in 2017 (the “Proposed Regulations”), but...

The Department of Defense (DoD), Office of the Under Secretary of Defense for Acquisition and Sustainment, recently replaced its Other Transactions Guide for Prototype Projects (Version 1.2, dated January 2017), with the Other Transactions Guide (Version 1.0, dated November 2018)....

His Highness Sheikh Mohammed bin Rashid Al Maktoum, in his capacity as president of the DIFC, vice president and prime minister of the United Arab Emirates (“ UAE ”) and Ruler of Dubai, has recently enacted a new set of...