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The IRS released Final Rules amending the mandatory e-filing requirements for information returns. For filings due on or after January 1, 2024, employers filing 10 or more information returns must file their 1094 and 1095 forms electronically. 

It's not deal size that matters when buying reps and warranties insurance, but limit size.

The Inflation Reduction Act of 2022 includes a 1% excise tax on stock repurchases by certain publicly traded corporations. Unfortunately, there is a lot of uncertainty surrounding how the excise tax applies to SPACs

In 2022, Delaware approved using captives for D&O insurance, paving the way for Meta to put Side A coverage in its pre-existing traditional captive.

Concurrent causation is property loss or damage that is the result of two or more causes. If an earthquake leads to flooding that causes property damage, does flood or earthquake coverage apply?

Yes, officers can be sued for oversight and breach of loyalty claims. The Delaware Chancery Court recently rejected a motion to dismiss one such lawsuit against a McDonald's officer.