The Financial Accounting Standards Board (FASB) recently issued Accounting Standards Update (ASU) 2021-09 that revises the application of discount rate guidance for lessees that are not public business entities.

North American M&A deal activity remained robust in Q3 2021 following a strong H1 in 2021 and a record-breaking Q4 in 2020.

As we reach the end of 2021, retirement plan sponsors should ‒ or may want to ‒ take several actions and/or review plan items to ensure compliance with ERISA and the Internal Revenue Code (the Code).

The following article seeks to distill the key takeaways of COP26 and to contemplate the potential investment implications.

Tucked into three of the 2,700+ pages of the Bill are two controversial provisions which represent the first attempt by Congress to exert direct legislative control over the digital space.

The House of Representatives passed the Build Back Better (BBB) reconciliation bill (H.R. 5376).

Foundations have established missions that clearly define the ways in which they would like to affect in a positive way the social and environmental challenges facing the world.