From innovations in the tech economy to the trends shaping transactions, our insights give you clarity on complex developments across the US market.
Recent insights
Inside COP28: Key themes from week one
Subrogation Rights in R&W Insurance Policies
The volume and size of insurer payments under R&W insurance policies are increasing. According to a May 2023 Aon study, the average R&W insurance …
Tax Court Hampers Funds’ Ability To Exclude Income of Non-Passive Limited Partners From Self-Employment Net Earnings
In Soroban Capital Partners LP v. Commissioner,[1]the Tax Court held that the statutory exclusion from the imposition of self-employment tax does not …
Climate finance primer – What is blended finance and what does it mean for climate change?
Greenwashing dispute risks – International perspectives
AI Policies
Since the release of ChatGPT in late 2022, popular use of artificial intelligence (AI) has exploded.[1]One survey reported that over 56% of employees …
New Rules Under New York City Local Law 97 Provide Building Owners a Small Break
Environmental chair Andrew Otis, special counsel Toni L. Finger and associate Lauren T. Katz co-authored a Real Estate Finance Journal article titled …
Fed Issues Final Rule on RBC Requirements for Depository Institution Holding Companies Engaged in Insurance
On Nov. 27, 2023, the Board of Governors of the Federal Reserve System (the Fed) published a final rule, available here, on risk-based capital (RBC) …
ESG disclosure investigations – Are you ready?
NYC Gets a Lot Right in Its New Zoning Proposals. Then There’s These Ideas.
Land Use special counsel Adam Taubman authored a Commercial Observer article titled “NYC Gets a Lot Right in Its New Zoning Proposals. Then There’s These …
Pandemic-Related Employee Retention Credits: Increasing IRS Scrutiny and Related M&A Considerations
The IRS continues to focus on combating perceived fraudulent claims relating to the COVID-19 pandemic-era Employee Retention Credits (ERCs). On Oct. 19, …
NY Department of Financial Services Finalizes Significant Amendments to Its Cybersecurity Regulations
The New York State Department of Financial Services (NYDFS) adopted comprehensive amendments to its cybersecurity regulations (known as Part 500) on Nov. …
Key contacts
Paul H. Schoeman
Executive Partner, US and Managing Partner, Disputes, US, New York
Amy Caton
Managing Partner, Finance and Restructuring, US and Head of Bankruptcy and Restructuring, US, New York
Scott S. Balber
Head of Litigation, US and Managing Partner, New York Office, New York
Howard T. Spilko
Partner, Global Head of Private Equity and Chair of Corporate, US, New York
Barbara Roth
Partner, New York