Regulation

From Executive Pay Restraint to Shared Capital: A Framework for Reforming §162(m)

This article proposes a new federal tax architecture grounded in Shared Capital — a model that links executive deductibility to…

4 weeks ago

Investors Mobilize to Defend Rule 14a-8

State treasurers and investor advocates mobilize to defend Rule 14a-8, which has allowed them to file advisory shareholder proposals since…

1 month ago

Updating Fiduciary Duty to Address Systemic Risk

Updating Fiduciary Duty to Address Systemic Risk. Paul Rissman highlights a growing conflict between corporate directors and diversified investors. This…

5 months ago

Raising the Bar or Closing the Door on Shareholder Democracy?

Texas Raising the Bar: At Stake for Shareholder Voice and Democracy The recent corporate-law reforms in Texas are not just…

6 months ago

Voluntary Exempt Solicitations Prohibited

In Question 126.06, of an interpretative bulletin issued on January 23, 2026, the SEC's Division of Corporation Finance clarified that only…

7 months ago

Online Prediction Markets: The Bet That Broke the Nation

Online prediction markets are expanding rapidly, with some industry leaders predicting they could one day rival or even surpass stock…

8 months ago

Rulemaking Petition to Enable SVI

Request that the Investor Advisory Committee recommend that the Commission initiate a rulemaking to permit retail shareholders to use Standing…

9 months ago

Shareholder Proposal Thresholds Should NOT Be Raised

Shareholder proposal thresholds limited to the ultra-rich would erode retail investors' rights, undermine trust in capital markets, and further concentrate…

9 months ago

SEC Should Not Strong‑Arm States or Silence Shareholders

The SEC Should Not Strong‑Arm States or Silence Shareholders: Chair Atkins disrupts shareholder rights, misapplies state law, and circumvents the…

9 months ago

Books and Records Changes in 2025

The 2025 amendments to Delaware’s Section 220 significantly reshaped the balance of power between shareholder access to corporate books and…

10 months ago