Insights

Today's episode features a chat with Haley Byrd, Congressional Reporter for the Weekly Standard. Haley lends her expertise on the workings and habits of Congress to our discussion of the latest NAFTA and Trade War news. Download and listen on:...

On August 3, 2018, the IRS and Treasury Department released proposed regulations (the Proposed Regulations) that interpret and clarify the new bonus depreciation regime under the Tax Cuts and Jobs Act (TCJA). As discussed here in greater detail, the TCJA...

The Tax Cuts and Jobs Act (TCJA) has far-reaching implications for the banking and finance industry. In our very first Bracewell Tax Report (click here for more), we noted certain issues that companies might consider when evaluating their financing options,...

On August 21 st , the IRS issued Notice 2018-68 which provides initial guidance regarding amendments to Section 162(m) of the Internal Revenue Code (“Section 162(m)”) as provided by the 2017 Tax Cuts and Jobs Act passed in late 2017....

On August 20, the Securities and Exchange Commission added two events to the existing fourteen events under Rule 15c2-12, 1 which requires certain notice filings with the Municipal Securities Rulemaking Board’s EMMA system within ten business days of occurrence. The...

The continued and controversial imposition of tariffs has not only resulted in global economic and political fallout but has also adversely affected contractual relationships for suppliers, manufacturers, contractors and project owners far downstream from the government. Whether you are the...

A lot has happened this week in Washington and New York regarding the ins and outs of campaign finance law and international lobbying disclosure. Lucky for you, our co-hosts have a depth of experience with these processes and are here...

On August 20, 2018, the U.S. Securities and Exchange Commission (“SEC”) announced it adopted amendments to Rule 15c2-12 of the Securities Exchange Act (“Rule 15c2-12”). Rule 15c2-12 requires brokers, dealers, and municipal securities dealers that are acting as underwriters in...

According to the IRS website , the sequester reduction rate applied to payments made to issuers of direct pay tax credit bonds in fiscal year 2019 will be 6.2 percent . This percentage will apply to all subsidy payments scheduled...

NEPA is again making major headlines, with more to come. CEQ’s advanced notice of rulemaking has opened the door to potentially significant changes to the venerable NEPA regulations. FERC’s notice seeking comments on revising its Certificate Policy Statement for interstate...

Energy sector participants will be familiar with the law of physics that states energy is neither created nor destroyed but can be converted from one form into another. Fossil fuels in the ground contain chemical energy and air currents in...

This week, our hosts dive deep into this week's August election results and what they tell us about the political climate for November's Midterms. Download and listen on: Stitcher iTunes Soundcloud Google Play

The Court of Appeal’s judgment in Bou-Simon v BGC Brokers LLP [2018] EWCA Civ 1525 reaffirms the law on implied terms. The Court also offered some interesting non-binding views on the circumstances in which words deleted from a draft contract...

Last week, the Senate followed the House of Representatives in passing the John McCain National Defense Authorization Act for Fiscal Year 2019 (the “NDAA”), which President Trump is expected to sign into law very soon. The NDAA was amended late...