Tag: corporate governance
California’s Proposed ‘Billionaire Tax’: Nine Things to Know
By Liz Dunshee A proposed California ballot initiative – “The 2026 Billionaire Tax Act” (also known as Initiative 25-0024) – has been getting a lot of attention, and it could have implications for business valuations, capital structures and other decisions in the coming year. Here are nine things to know: […]
Reincorporation: It’s All in the Timing
By Courtney Tygesson and Liz Dunshee For years, Delaware has been the default domicile for growing late-stage companies (and most companies generally, for that matter). For the reasons detailed in these CapitalXchange posts from June 2025 and September 2025, that may be changing. In the public company sphere, Analysis Group […]
CapitalXchange Audio – Strategic Reincorporations With Courtney Tygesson
By Liz Dunshee In our new series of CapitalXchange audio interviews, we share up-to-date insights from Cooley folks who are advising on emerging issues. In this episode, Cooley partner Courtney Tygesson and I dive into what’s happening with Delaware, Nevada, and Texas. Courtney covers: Show notes The views expressed during […]
SEC (finally) proposes new rules on climate disclosure
“œHighly anticipated ” is surely an understatement for the hyperventilation that has accompanied the wait for the SEC’s new proposal on climate disclosure regulation. The proposed rulemaking has been a subject of conjecture for many months, and internal squabbles about where the proposal should land have leaked to the press. […]