Insights
SEC Staff Issues No-Action Letter for DePIN Token Distributions
LathamTECH in Focus: Navigating Global Antitrust Waters
The 2025 US Government Shutdown: Update on IRS Operations
Report
One Big Beautiful Bill: Key Business and Investment Impacts
The Act makes permanent many expiring TCJA provisions and changes key features of US tax law applicable to businesses and investments.
Latham in Focus Video Series
The Book of Jargon Series – Word of the Day®
The Book of Jargon® is a series of practice area and industry-specific glossaries published by Latham & Watkins.
Discovery
a mechanism of obtaining information from other parties. While Discovery in PTAB Proceedings is generally limited, parties are entitled to Mandatory Initial Disclosures and Routine Discovery. Any Discovery beyond Routine Discovery is considered Additional Discovery. Parties may agree to Additional Discovery or, after receiving Board authorization, a party may file a Motion for Additional Discovery. 37 C.F.R. § 42.51.
Acquisitions and Divestitures (A&D)
a term used to describe a transaction wherein an entity or person purchases or sells an asset, as opposed to a transaction that includes the purchase and/or sale of equity or stock of an entity or a joint venture arrangement.
Nanotechnology
generically refers to synthetic materials that operate on the 1-100 nanometer scale (75,000 times smaller than a human hair). From small fluidic chambers, to sensors, to biochemical switches, to labels, nanotechnology is an active area of therapeutic research.
Line Spacing
the required spacing of lines for documents in PTAB Proceedings. The PTAB imposes specific formatting requirements for filing documents. Double spacing must always be used except for Claim Charts, headings, tables of contents, tables of authorities, indices, signature blocks and certificates of service. Block quotations may be 1.5 spaced, but must be indented from the left and right margins. 37 C.F.R. § 42.6(a)(2).
Point of No Return
Under recent English case law, the Court of Appeal held that the Balance Sheet Test was primarily a test for whether a company had “reached the point of no return”. The Court of Appeal held that a company reaches the Point of No Return when it faces “an incurable deficiency in its assets”.
In each episode of Connected With Latham, we discuss ideas, developments, and trends shaping the global economy.
The 2025 US Government Shutdown: Update on IRS Operations
As the shutdown continues, taxpayers should expect longer wait times and ramifications for the 2026 filing season.
FCA Consults on Motor Finance Redress Scheme
The proposed scheme covers three types of arrangements that are presumed to be unfair.
The 2025 US Government Shutdown: What It Means for Federal Litigation
The shutdown’s effect on federal court proceedings is in flux. For now, most litigants should expect business as usual in the nation’s courthouses, at least in private civil matters.
CARB Publishes List of Companies Subject to California Climate Disclosure Laws
The agency simultaneously issued a survey to validate the list.
Navigating the 2025 US Government Shutdown
With the government shutdown in effect, many federal agencies are operating with limited staff, leading to delays in regulatory approvals, permits, and federal contracts.
Treasury Invites Public Input on GENIUS Act Implementation
The request for comment aims to help Treasury devise clear guidelines for stablecoin issuers, promote international coordination, and protect consumers from potential risks.
EPA Proposes Repeal of GHG Reporting Program, Grants Arizona Primacy for UIC Wells
The agency’s actions have significant implications for the domestic carbon capture and storage industry.
CJEU Confirms Personal Data as a Relative Concept
The CJEU rules that personal data can be pseudonymous in the hands of one party and anonymous in the hands of another.