Insights
The 2025 US Government Shutdown: Update on IRS Operations
LathamTECH in Focus: Crafting a Winning Strategy Early
Top Takeaways From the 2025 Dallas M&A and Capital Raising Summit
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.
Liquefaction
a process that generates a liquid from a solid or gas. Liquefaction is most commonly used in Project Finance in connection with the condensation of natural gas into liquid (i.e., LNG) by cooling natural gas prior to transportation.
Superholdco
a Holding Company that is the parent (or the parent’s parent, etc.) of another Holding Company. A Superholdco is generally not a guarantor under any Credit Agreement or Indenture for debt incurred or issued at any of its subsidiaries. See Holding Company.
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.
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.