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Into the Next Chapter: Why 401(k) Sponsors Must Rethink Retirement Income
A new study examining how retirees manage annuity payouts from defined-contribution plans should make every 401(k) plan sponsor sit up and pay attention. We spend so much time focused on accumulation, deferral rates, employer contributions, fund lineups, that we sometimes forget the entire point of the plan: income in retirement. And income isn’t just about having assets. It’s about making them last....By: Ary Rosenbaum - The Rosenbaum Law Firm P.C.
CFS Bites of the Month - 2025 Annual Review - Banking
In this article, we share a timeline of monthly "bites" for the past year applicable to banking....By: Hudson Cook, LLP
FY 2026 NDAA Includes New Statutory Framework for Outbound Investment Restrictions
The Fiscal Year 2026 National Defense Authorization Act (NDAA), which was signed into law on December 18, 2025, includes the Comprehensive Outbound Investment National Security Act of 2025 (“COINS Act” or the “Act”), which establishes a statutory framework to prohibit or require notification of certain outbound investments by U.S. persons in technology sectors deemed sensitive to U.S. national security....By: Pillsbury Winthrop Shaw Pittman LLP
CFS Bites of the Month - 2025 Annual Review - Automatic Renewals, Click-to-Cancel, and Subscriptions
In this article, we share a timeline of monthly "bites" for 2025 applicable to automatic renewal, click to cancel, lease to own, and subscription transactions. The CFPB spent 2025 walking back much of the guidance and actions taken involving automatic renewals....By: Hudson Cook, LLP
OFAC Sanctions: Top 5 Trends for 2026
U.S. sanctions policy is facing a complicated year as officials navigate shifting geopolitical pressures, evolving strategies and potential legal constraints. U.S. policymakers must strike the right balance between providing reliable sanctions relief and maintaining leverage over Venezuelan authorities – a difficult task....By: Holland & Knight LLP
FDIC Approves Proposal To Establish GENIUS Act Application Procedures For FDIC-Supervised Institutions Seeking To Issue Payment stablecoins
On December 16, 2025, the Federal Deposit Insurance Corporation (FDIC) approved a notice of Proposed Rulemaking (Proposed Rule) that upon adoption will implement the federal statutory framework for applications for issuance of payment stablecoins and related activities by subsidiaries of FDIC-supervised institutions for which the FDIC is the primary federal payment stablecoin regulator....By: Eversheds Sutherland (US) LLP
Wealth Management Update - January 2026
The January 2026 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.60%, which is the same as the December 2025 rate......By: Proskauer Rose LLP
SEC Permits Confidential Treatment Requests for Form ADV Information
On December 29, 2025, the Securities and Exchange Commission (the “SEC”) issued a final rule delegating authority to the Director (the “IM Director”) of the Division of Investment Management (“IM”) to grant, deny, and revoke requests for confidential treatment under Section 210(a) of the Investment Advisers Act of 1940 (the “Advisers Act”), including requests to keep confidential information filed on Form ADV. While the substantive standard for obtaining confidential treatment remains unchanged,...By: Proskauer Rose LLP
Launching your first fund: Seven key considerations for emerging managers
The journey from conceptual idea to launching a fund and taking on capital can be both exhilarating and daunting for new and emerging fund managers....By: Walkers
[Video] 31 Days to a More Effective Compliance Program: Day 8 - Building Effective Compliance Through Payroll
Welcome to 31 Days to a More Effective Compliance Program. Over this 31-day series in January 2026, Tom Fox will post a key component of a best-practice compliance program each day. By the end of January, you will have enough information to create, design, or enhance a compliance program. Each podcast will be short, at 6-8 minutes, with three key takeaways that you can implement at little or no cost to help update your compliance program. I hope you will join each day in January for this...By: Thomas Fox - Compliance Evangelist
[Audio] Redlining Enforcement: Past and Future — The Consumer Finance Podcast
In this episode of The Consumer Finance Podcast, host Chris Willis is joined by Troutman Pepper Locke Partner Lori Sommerfield and Relman Colfax Co-Managing Partner Stephen Hayes for a candid discussion about how redlining has traditionally been defined, how redlining was defined and applied during the Biden administration, and how it may return under a future administration or in cases brought by state regulators or private litigants. This episode further explores the tension between the...By: Troutman Pepper Locke
NCUA Issues Updated AI Resource Hub
On December 22, the National Credit Union Administration (NCUA) updated its Artificial Intelligence (AI) resource page to consolidate key technical and policy references for federally insured credit unions. The page sits within NCUA’s broader cybersecurity and financial technology resources and is explicitly framed as support for evaluating and performing due diligence on third‑party AI vendors....By: Troutman Pepper Locke
Corporate Courtship: Delaware, Texas, and Nevada Enact Reforms to Attract Incorporations
In 2025, Delaware, Texas, and Nevada enacted corporate law changes that reshape fiduciary liability and stockholder litigation risk. Our Financial Services Litigation and Securities Litigation Teams outline how these reforms align and differ and what they mean for incorporation and governance decisions....By: Alston & Bird
Trump Accounts: The New Kid on the IRA Block
The IRS recently issued Notice 2025-68, providing initial guidance on a new savings vehicle: Trump Accounts, created under Section 530A of the Internal Revenue Code by the One, Big, Beautiful Bill Act (OBBBA). While proposed regulations are still forthcoming, the recent IRS guidance provides a high-level overview of various Trump Account features, including the employer contribution option....By: Seyfarth Shaw LLP
Executive Compensation + Benefits Diligence in Early-Stage Financings
Early-stage financings set the foundation for a company’s growth trajectory. While product, market, and financial diligence often take center stage, executive compensation and benefits arrangements can also significantly impact a company’s valuation, ownership, and long-term investor returns. Addressing these issues in early financing round(s) creates clarity, avoids hidden liabilities, and positions companies for smoother future financings and exits....By: Morrison & Foerster LLP
Incorporate Now, Pay Later: Deferred Capital Payments Open Door To Easier SARL Incorporation
On 16 December the government filed a draft law with the Chamber of Deputies. The draft law relates to deferred payment for the minimum share capital for SARL incorporation (N8669)....By: DLA Piper
Beyond the 50 Percent Rule: OFAC’s Recent Private Equity Enforcement Action Shows Why Ignoring Indirect Sanctions Risk Can Be Costly
The U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) recently announced an $11.5 million settlement of an enforcement action against a U.S.-based private equity and infrastructure investment firm (the firm) for violations of U.S. sanctions in connection with an investment indirectly backed by a sanctioned individual. The action provides important guidance on OFAC’s expectations regarding ownership, control, and indirect involvement by sanctioned persons, as well as the...By: Troutman Pepper Locke
[Video] AI Today in 5: January 8, 2026, The 6 Qs for AI in 2026 Edition
Welcome to AI Today in 5, the newest addition to the Compliance Podcast Network. Each day, Tom Fox will bring you 5 stories about AI to start your day. Sit back, enjoy a cup of morning coffee, and listen in to the AI Today In 5. All, from the Compliance Podcast Network. Each day, we consider four stories from the business world, compliance, ethics, risk management, leadership, or general interest about AI. Top AI stories include: • How AI can transform federal IT compliance. (Executive Biz):...By: Thomas Fox - Compliance Evangelist
Payments Docket | January 2026
The latest edition of the Payments Docket, our roundup of key litigation and enforcement involving the payments industry, features the CFPB proposing to limit its own authority, one bank with two interest rates, and fraud claims taking off....By: Alston & Bird
[Video] Daily Compliance News: January 8, 2026, The Sneaker Fraud Edition
Welcome to the Daily Compliance News. Each day, Tom Fox, the Voice of Compliance, brings you compliance-related stories to start your day. Sit back, enjoy a cup of morning coffee, and listen in to the Daily Compliance News. All, from the Compliance Podcast Network. Each day, we consider four stories from the business world, compliance, ethics, risk management, leadership, or general interest for the compliance professional. Top stories include: • Energy companies say Venezuela owes them...By: Thomas Fox - Compliance Evangelist
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