Insights
Form S-8 Simplified: SEC Staff Delivers Long-Awaited Equity Compensation Relief
California Delays Anti-Clawback Law, Expands Bonus Exception, and Creates New Exceptions for Financial Services Professionals
2026 US Infrastructure Academy
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.
Maturity Date
generally, in the Startup context, the date on which a Convertible Promissory Note or other Debt outstanding must be repaid in full.
Points to Consider (PTC)
documents issued by the FDA that are not necessarily regulations or guidelines, but represent the thinking of the FDA at a certain point in time. Points to Consider can serve to clarify FDA thinking with regard to different topics such as processes, policies and procedures.
Safe Drinking Water Act / SDWA
a US federal law that aims to protect public health by regulating drinking water and its sources — rivers, lakes, reservoirs, springs, and groundwater wells — throughout the United States. Under the SDWA, the EPA sets standards aimed at protecting against both naturally occurring and man-made contaminants that may be found in drinking water. The EPA, states, and water systems then work together to meet these standards.
HODL
a misspelling of “hold” that refers to the act of maintaining ownership of an Asset for a long period of time regardless of market sentiment and volatility. HODL has also been interpreted as an acronym for “Hold On for Dear Life.”
See also BUIDL.
Quantum
the amount of money involved. Often experts are engaged to produce expert evidence on the Quantum of a claim.
In each episode of Connected With Latham, we discuss ideas, developments, and trends shaping the global economy.
Open for Registration: SDAIA Adds Controller Registration for Foreign Entities
Foreign companies without a presence in the Kingdom of Saudi Arabia that are covered by the Personal Data Protection Law must now register with SDAIA.
FCA Sets Out Expectations on Firms’ Governance Arrangements
Findings from a multi-firm review in the benchmarks sector can help all firms ensure their governance arrangements are calibrated effectively.
D.C. Circuit Upholds EPA’s PFOS and PFOA Hazardous Substance Rule
The decision unlocks the full suite of CERCLA liability for PFOA and PFOS used historically across a wide array of value chains.
FCA Finalises UK SRS-Aligned Disclosure Rules for UK Listings
In response to feedback, the FCA has moved to a comply-or-explain model for all of the sustainability disclosure obligations.
Texas Pauses Certain Data Center Approvals Amid Grid, Water, and Community Concerns
Recent directives create uncertainty for data center projects seeking ERCOT interconnection or requiring TCEQ permits.
CFTC Staff Issues Broad No-Action Relief for Passive Software Providers
The no-action relief confirms that PSPs facilitating access to CFTC-regulated derivatives trading need not register as introducing brokers, provided they satisfy certain conditions.
DOJ Revises Policy on Use of Guidance and Dismissal Authority in FCA Cases and Announces D.C. USAO Fraud Division
The announcements reflect the administration’s continued focus on FCA enforcement and raise additional compliance considerations for companies doing business with the government.
SEC Clears Path for On-Chain Trading of Tokenized Stocks With Landmark Innovation Exemption
A five-year exemptive order permits limited on-chain trading for US-listed equities through qualifying venues for the first time, subject to limits, disclosure, and issuer-notice conditions.