News

To Threat or Not to Threat, That is the DJ Question: Judge Rakoff Dismisses DJ Action and Finds the Court Does Not Have Jurisdiction to Address Request for Declaratory Relief

By EsqSocial Corporation 23/04/25

On April 1, 2025, United States District Judge Jed S. Rakoff granted Defendants Marut Enterprises LLC and Brett Marut’s (collectively, “Defendants”) motion to dismiss and entered final judgment against Foto Electric Supply Co., Inc. (“Plaintiff”).

SEC Staff Provides Disclosure Guidelines for Crypto Asset Securities Offering

By EsqSocial Corporation 23/04/25

On April 10, 2025, the staff of the SEC’s Division of Corporation Finance (the “Staff”) issued a Staff statement providing guidance on how existing disclosure requirements apply to offerings and registrations of crypto asset securities.

CFPB Narrows Supervision and Enforcement, Leaving Broader Focus to States

By EsqSocial Corporation 23/04/25

The CFPB confirmed in a recent memo to staff that it is shifting its tone on supervision and enforcement—even as reports circulate about significant staffing cuts and potential structural changes at the agency....
By: Venable LLP

How to Take Advantage of Changes in Interest Rates For Gift and Estate Tax Savings

By EsqSocial Corporation 23/04/25

A recent Tax Court order highlights the gift and estate planning opportunities afforded when a senior family member makes loans to other family members. In Galli v. Commissioner, Docket Nos.

CFTC Releases Criteria for Operating Divisions to Refer Violations to Enforcement Division

By EsqSocial Corporation 23/04/25

On April 17, 2025, the Commodity Futures Trading Commission’s (CFTC) Market Participants Division (MPD), the Division of Clearing and Risk (DCR), and the Division of Market Oversight (DMO)—collectively the Operating Divisions—and the Division of Enforcement (DOE) issued a Staff Advisory that furt

Trump Administration appeals ruling that blocked CFPB firings

By EsqSocial Corporation 23/04/25

The Trump Administration has appealed an order by a federal District Court Judge blocking the CFPB from firing 1483 employees effective in June 2025 and cutting off their access to CFPB work systems on April 18, 2025....

To Be Clear…LLCs Can Issue Qualified Small Business Stock (QSBS)

By EsqSocial Corporation 23/04/25

Since the finalization of the IRS’s “check-the-box” entity-classification regulations nearly 30 years ago, a state law LLC can elect to be taxed an association taxable as a corporation.

9 Questions About the 2009 Endangerment Finding Reconsideration in 2025

By EsqSocial Corporation 23/04/25

Over the course of the last 15 years, the U.S. Environmental Protection Agency (EPA) has developed a suite of regulations under the Clean Air Act (CAA) built upon EPA’s finding – originally made in 2009 – that greenhouse gas (GHG) emissions in the atmosphere endanger public health and welfare.

Regulatory Landscape for AI-enabled MedTech in APAC

By EsqSocial Corporation 23/04/25

Regulation of artificial intelligence (AI) in Asia Pacific remains nascent, mostly governed by existing regulatory frameworks designed for other technologies and products. It’s a work in progress.

The New Standard for Reasonable Accommodations in the Second Circuit

By EsqSocial Corporation 23/04/25

The Second Circuit Court of Appeals (the “Second Circuit”) recently decided Tudor v. Whitehall Central School District, which changes the landscape of reasonable accommodations, within the Circuit, under the Americans with Disabilities Act (“ADA”).

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