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The new unit aims to protect retail investors and foster innovation by addressing cyber-related misconduct and emerging technology fraud.

By Margaret GrahamMichael H. RubinNathan H. Seltzer, and Douglas K. Yatter

On February 20, 2025, the Securities and Exchange Commission (SEC) announced the establishment of the Cyber and Emerging Technologies Unit

The NYAG’s action highlights various pitfalls in the MCA space, underscoring the importance of proper structuring and marketing of merchant cash advances.

By Parag Patel, Mik Bushinski, Connor Jobes, and Deric Behar

On January 22, 2025, New York Attorney General (NYAG) Letitia James announced a judgment and settlement against cash advance provider

The CFPB’s proposal, its first attempt to regulate cryptocurrencies and stablecoins, is unlikely to survive the administration change.

By Parag Patel, Adam Bruce Fovent, and Deric Behar

On January 10, 2025, the Consumer Financial Protection Bureau (CFPB) issued a proposed interpretative rule that would extend the consumer protections of the Electronic Funds Transfer

Under recent accounting rule changes, unrealized crypto gains must generally be reported on income statements, but questions arise about the alignment of the new Corporate Alternative Minimum Tax with constitutional tax principles.

By Andrew Strelka and Angelina Richards

Recent developments in taxation have brought cryptocurrency into the spotlight. The US Supreme Court’s 2024 ruling in