Second Circuit Ruling on Limited Partner Exemption and SECA Taxes
The Second Circuit ruling on Soroban LP clarifies the limited partner exemption under IRC § 1402(a)(13), impacting tax liabilities for investment firms and insurance professionals.
FINRA Prioritizes AI Risks and Cyber Fraud in 2026 Regulatory Agenda
FINRA's 2026 agenda highlights generative AI risks and cyber-enabled fraud, urging broker-dealers and RIAs to strengthen compliance and supervision amid evolving technology threats.