Insights
US State Regulatory Spotlight on Healthcare Transactions — Reflections From 2025
UK Regulators Finalise Updates Bank Remuneration Rules
Dive In: Dynamic World of Private Capital in Growth Tech
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.
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”.
Association of International Petroleum Negotiators (AIPN)
a non-profit professional association that supports international energy negotiations. The AIPN provides seminars, programs and workshops for oil and gas industry professionals, and promulgates various model form agreement documents that are recognized as the standard in international energy transactions (e.g., the AIPN Form JOA).