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Just when most of us had mentally filed SPACs alongside pandemic-era sourdough starters and Zoom happy hours, special purpose acquisition companies--the blank-check vehicles that once raised billions with celebrity endorsements and minimal oversight- ...

Earlier this month, we told you about some of the perplexed responses in companies' disclosures regarding the federal government's tariff policy. Weeks later, issuers continue to express their befuddlement over the impact of U.S. trade policy on ...

Despite headlines about President Trump rescinding the Biden administration's executive order on artificial intelligence, the SEC's stance on AI-related disclosures hasn't shifted much. If anything, its focus has sharpened. The Biden-era Executive .. ...

Recently, the Securities and Exchange Commission delayed the compliance date for a handful of regulations. It's happened often enough lately that it could appear to some that the agency is engaging in "deregulation by delay." For example, the SEC ...

The financial markets have had about a month to digest the impact of the federal government's new tariffs on the outlook for the global economy. Meanwhile, individual companies have been sorting out what the new tariffs on goods imported from other . ...