Considerations for Preparing Your 2023 Form 10-K
For the benefit of calendar-year filers preparing their Annual Reports on Form 10-K, our lawyers offer their observations on new developments and highlight select considerations, including recent rulemaking from the U.S. Securities and Exchange Commission (SEC), comment letters issued by the staff of the SEC’s Division of Corporation Finance, and trends among reporting companies that have emerged in the past year.
An Employer’s Guide to Key Compensation and Benefits Provisions in the One Big Beautiful Bill Act
On July 4, 2025, President Trump signed into law the “One Big Beautiful Bill Act” (the Act), a tax and spending package. Employers are advised to take note of certain provisions of the Act related to employee benefits and compensation matters, which are summarized below. Most of the employee benefits-related changes will be effective January 1, 2026, except as otherwise noted below.
U.S. Cybersecurity and Data Privacy Outlook and Review – 2023
Our lawyers provide an overview of some of the most significant developments in cybersecurity and data privacy in the United States in 2022 and look ahead to trends for 2023.
International Cybersecurity and Data Privacy Outlook and Review – 2023
Gibson Dunn lawyers provide a review of international cybersecurity and data privacy issues, as well as the outlook for the year.
International Cybersecurity and Data Privacy Outlook and Review – 2022
This Outlook and Review provides an overview of past and upcoming developments related to global privacy and cybersecurity laws.
2023 Mid-Year Securities Enforcement Update
The Securities and Exchange Commission’s Division of Enforcement is continuing to maintain its aggressive, heightened enforcement agenda.
Considerations for Preparing Your 2022 Form 10‑K
Our lawyers provide their annual update on new developments and considerations for calendar-year filers as they prepare their Annual Reports on Form 10-K.
The Uyghur Forced Labor Prevention Act Goes Into Effect in the United States
On December 23, 2022, President Biden signed the Uyghur Forced Labor Prevention Act into law. The UFLPA, which received widespread bipartisan support in Congress, is the latest in a line of U.S. efforts to address the plight of Uyghurs and other persecuted minority groups in China’s Xinjiang Uyghur Autonomous Region.
On 2 March 2022, the United States signed the Convention of 2 July 2019 on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters (also known as the “Hague Judgments Convention.”) The Hague Judgments Convention seeks to enhance access to justice and facilitate international trade and investment by encouraging the free flow of judgments across national borders.
Russia’s Suppression of the Media Violates Its International Law Obligations
Our lawyers discuss how Russia’s restrictions on the media violate its international human rights obligations, and also may breach obligations it owes foreign investors under investment treaties to which it is party.
Summary of and Considerations Regarding the SEC’s Proposed Rules on Climate Change Disclosure
This client alert provides an overview of, and our current perspectives on, the SEC’s recently proposed rules that would establish a new climate change reporting framework for U.S. public companies and foreign private issuers as well as practical recommendations on what companies should be doing now.
Congressional Investigations in the 119th Congress
To help organizations assess their preparedness for the 119th Congress, Gibson Dunn offers insights into Congress’s likely investigative priorities and practical guidance on congressional committees.
