Why Companies Restate Earnings and What the Correction Signals
An accounting correction is a formal admission that earlier numbers were wrong. The reason behind it matters more than the correction itself.
Yuki Tanaka · October 3, 2026USA Post 21
Currency Exchange for Business: What First-Time Importers Pay Beyond the Sticker Rate
The rate you see quoted is rarely the rate you get. Fees, spreads and timing decide whether a supplier invoice costs what you planned.
Yuki Tanaka · October 2, 2026
Noncompete Agreements Explained: What They Can and Can't Do
Courts ask three questions about every covenant — time, place, and legitimate interest — and the answers decide whether it holds.
Julia Brooks · September 30, 2026
Corporate Newsletter Ideas That Get Employees to Actually Read
Most internal newsletters fail on layout, relevance and timing. The fix is practical, not expensive.
Yuki Tanaka · September 29, 2026
Federal Court Found Google Maintained a Search Monopoly in August 2024
Judge Amit Mehta ruled Google violated Section 2 of the Sherman Act; the case moved to a remedies phase that followed in 2025.
Julia Brooks · August 24, 2026
How Section 220 Lets Delaware Stockholders Demand Corporate Records
The Delaware General Corporation Law gives stockholders a narrow but well-tested tool to inspect a company's internal records before deciding whether to sue — and a 2025 legislative overhaul has redrawn its edges.
Julia Brooks · August 17, 2026E-Discovery Obligations Explained: Legal Holds, Privilege Review and Spoliation Sanctions
Litigation triggers duties over electronic evidence — preserve immediately, collect defensibly, review privilege carefully — and deletion after notice draws sanctions.
Julia Brooks · July 19, 2026Civil Investigative Demands Explained: Rights and Duties When Antitrust Investigators Call
A CID from the FTC or Justice Department compels documents, answers and oral testimony — with narrow objections, privilege work and petition rights shaping the response.
Julia Brooks · June 26, 2026
How Interest Rates Shape Main Street Businesses
Loan costs, credit lines and hiring plans all move when central bank decisions ripple through the price of borrowed money.
Renata Silva · September 24, 2026Governance
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Corporate Governance Explained: Who Watches the Watchers at a Company
A plain-language look at the structures that hold boards, executives and shareholders to account.
Ines Oliveira · September 27, 2026
The SEC's Climate Disclosure Rules Are Adopted, Stayed, and Contested
Ines Oliveira · August 28, 2026
How a Delaware Derivative Suit Actually Works, Step by Step
A shareholder sues on the corporation's behalf, and Delaware procedure requires the board's own process be addressed before the claim can proceed.
Ines Oliveira · August 26, 2026
How the SEC's Whistleblower Award Program Works Under Dodd-Frank
Ines Oliveira · August 19, 2026Trade
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What Tariffs Actually Do to Consumer Prices From Port to Checkout
A tariff is a tax paid by the importer at the border. What happens after that — pass-through, substitution, and price creep — depends on the product, the rate, and the contract.
Julia Brooks · September 23, 2026
Enforce and Protect Act Sets Fixed Deadlines for Customs Duty-Evasion Investigations
How CBP investigates allegations that an importer evaded antidumping or countervailing duties: the statutory clocks, the interim measures that bite before any finding, and the confidential-information rules the Federal Circuit forced open.
Yuki Tanaka · August 21, 2026The De Minimis Rule for Imports: How the $800 Threshold Reshaped E-Commerce
Section 321 lets shipments valued under $800 enter duty-free — the provision behind cross-border e-commerce, now narrowed by enforcement actions and 2025 restrictions.
Yuki Tanaka · July 28, 2026Customs Audits Explained: How CBP Focused Assessments Work and What Importers Should Prepare
CBP audits examine classification, valuation and origin across years of entries — importers with documented reasonable care negotiate findings; those without fund assessments.
Yuki Tanaka · July 5, 2026Corporate News
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The Profile: Inside the Life of a Family Business CEO
Third-generation leadership carries a weight founders never face: the expectations arrive before the authority does.
Yuki Tanaka · September 29, 2026
FCPA Books and Records Violations: How Bribery Schemes Surface in Accounting
The Foreign Corrupt Practices Act punishes bribery abroad and sloppy accounting at home. The second half is where schemes usually come apart.
Yuki Tanaka · September 19, 2026CFIUS Review Explained: When Foreign Investment Needs National Security Clearance
Which cross-border deals trigger a filing, how the Committee on Foreign Investment reviews them, and what mitigation or a presidential block means for both sides.
Yuki Tanaka · September 17, 2026Court Vacates FTC's Expanded HSR Form, Restoring Pre-2025 Premerger Filing Rules
A February 12, 2026 judgment in the Eastern District of Texas set aside the Commission's 2024 premerger notification rule on Administrative Procedure Act grounds. The waiting periods and thresholds are unchanged; the form is not, and the appeal is pending.
Yuki Tanaka · August 12, 2026Business News
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Chief Justice Couriel to Keynote Florida Business Law Legislative Update October 30
A one-day CLE program in Miami gathers the state's legislative, judicial and regulatory changes in one room.
Renata Silva · September 26, 2026
Arbitration Clauses Explained: FAA Rules, Forum Choice and Class Action Waivers
A well-drafted arbitration clause sends disputes to a private forum faster than court — while a class action waiver quietly determines who can even sue.
Renata Silva · August 10, 2026How SEC Investigations Move From Inquiry to Enforcement Action
The Securities and Exchange Commission builds cases in private, through a defined sequence of fact-gathering, staff review, and Commission authorization, before any charge becomes public.
Renata Silva · August 10, 2026Trademark Protection for Small Business: Clearance Searches, USPTO Registration and Enforcement
Trademark rights in the U.S. come from use — but clearance searching and federal registration turn a common-law mark into an enforceable, valuable asset.
Renata Silva · July 17, 2026