Insights
Decoding the Risk Retention Sponsor Definition: A Practical Guide to Identifying the Sponsor Under the US Credit Risk Retention Rules
EU Empowering Consumers Directive: New Rules on Green Claims Apply From 27 September 2026
Financial Regulation: July 2026 Edition
Resource
The Latham US IPO Guide
An insider's guide to the IPO process in the United States.
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.
Accretive
an acquisition is “accretive” if it is expected to increase Distributable Cash Flow per Unit either immediately or over time after taking into account the cost of the acquisition
Payment Token
a Token that operates like a store of value or medium of exchange to enable the purchase and sale of goods or services, or to facilitate other transactions, in a similar manner to Fiat.
Plain Meaning
the Ordinary and Customary Meaning given to a term by those of ordinary skill in the art at the time of the invention.
Encumbrance
in the oil and gas context, a right that attaches to a real property interest that affects, directly or indirectly, the owner’s title to the real property interest, including liens, Mortgages and other security interests, Royalties, options, and other contractual restrictions, such as an AMI.
Neuropathy
a term used to describe an abnormal and usually degenerative state of the nervous system or nerves, usually the peripheral nerves. Neuropathy is seen underlying a number of different medical conditions.
In each episode of Connected With Latham, we discuss ideas, developments, and trends shaping the global economy.
IRS Proposal Would Tie Tax-Exempt Status to Expanded Racial Nondiscrimination Policies in Private Schools
The proposal would expand the conditions for maintaining Section 501(c)(3) status and eliminate existing exceptions for certain race-conscious programs.
SEC Proposes Tailored Exemptions for Cryptoasset Offerings
The Proposal would establish two offering exemptions, a conditional safe harbor for investment contracts and broad preemption of state securities laws registration and qualification requirements.
No Privilege for Funder Diligence: The English Commercial Court Differentiates Between Funding Litigation and Conducting It
The English Commercial Court judgment in White v. Uber London Ltd underlines the distinction between funding litigation and conducting litigation, highlighting the disclosure risks arising from investigatory materials created in connection with prospective litigation.
Cryptoasset Lending in the Gaps: MiCA, ESMA Q&A 2883, and the Regulatory Future of Cryptoasset Lending
Recent developments signal that the regulatory treatment of cryptoasset lending may be shifting.
Crypto Vaults: US Regulatory Considerations
Crypto vaults are drawing regulatory attention, with a recent statement by SEC Commissioner Hester Peirce addressing the application of federal securities laws to these structures.
FCA Confirms Changes to UK MiFID Transaction Reporting Regime
The changes will reduce the scope and lessen the long-term compliance burden for firms, albeit with a short-term cost.
European Commission Publishes EU ETS Review, Proposing Significant Reforms
The proposed changes to the carbon pricing policy intend to balance industrial competitiveness with climate goals.
EU Methane Regulation: European Commission Recommends Delaying Penalties
New recommendations clarify compliance solutions for import requirements and propose a suspension of penalties for three years.