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The U.S. Securities and Exchange Commission (the “SEC”) issued a press release on May 19, 2026, announcing proposed amendments to its rules and forms relating to registered offerings “designed to increase efficiency, flexibility, and cost savings for public companies while maintaining robust investor protections.” If ultimately implemented, these changes would likely incentivize smaller and mid-sized

In our related post titled “SEC Proposed Amendments: Registered Offerings,” we outlined the significant proposed changes to the regulatory framework surrounding registered offerings, which were announced on May 19, 2026 by the U.S. Securities and Exchange Commission (the “SEC”). In furtherance of expanding access to public markets, reducing the burden of required filings and qualifications,

For decades, the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (HSR) has required certain business combinations and related transactions to be reported to the Federal Trade Commission (FTC) and the Antitrust Division of the U.S. Department of Justice (DOJ) according to the federal premerger notification program. As part of the premerger notification program, parties to large

As this year’s Cybersecurity Awareness Month comes to an end, we wanted to highlight a recently enacted piece of legislation that may provide protection for your business in the event of a data breach and remind you to include your cybersecurity policies in your end-of-year policy reviews and updates.

A safe harbor for certain small

In 2023, the Securities and Exchange Commission (the “SEC”) adopted amendments and issued guidance to modernize the rules governing beneficial ownership reporting under Sections 13(d) and 13(g) of the Securities Exchange Act of 1934 (the “Exchange Act”) when a person acquires more than 5% beneficial ownership of a voting class of equity securities registered under

It’s a common scenario. A client or non-tax attorney says:

“We’ve put together a new LLC/partnership agreement. It should be fine because we’ve used this same agreement on all of our deals. We just changed the distributions a little.”

That sounds simple enough. But in practice, this approach almost always creates tax issues—sometimes obvious, sometimes