SEC Adopts Final Rules for Holding Foreign Insiders Accountable Act

The SEC has adopted final rules implementing the Holding Foreign Insiders Accountable Act. These rules require directors and officers of foreign private issuers to electronically disclose their equity holdings and transactions in their company's securities starting March 18, 2026.

IRS Guidance on Prohibited Foreign Entity Safe Harbors for Clean Energy Tax Credits

The IRS and Treasury released Notice 2026-15 providing interim guidance on calculating material assistance from prohibited foreign entities for clean energy tax credits under Sections 45Y, 48E, and 45X. The notice outlines a four-step process for determining the Material Assistance Cost Ratio (MACR) and offers certain safe harbors.

Russia/Ukraine Sanctions Update - February 2026

The U.S. OFAC issued an amended General License 131C extending certain transactions related to Lukoil International GmbH through April 1, 2026, and updated related FAQs. The EU also extended its sanctions against Russia until February 24, 2027, and added eight individuals to its sanctions list.

DOJ Announces New Trade Fraud Enforcement Initiative

The US Department of Justice has announced a new Trade Fraud Task Force and initiative, elevating trade fraud enforcement to a national and economic security priority. This signals increased scrutiny and criminal enforcement actions against companies involved in customs violations, tariff evasion, and forced labor.

Abrego v. Econ/Zurich - Workers' Compensation Appeal

The Arizona Court of Appeals affirmed a decision by the Industrial Commission of Arizona to dismiss a workers' compensation claim. The dismissal was based on the claimant's failure to timely request a hearing after an award was issued.

Torgyik v. bell/trans - Arizona Court of Appeals Opinion

The Arizona Court of Appeals affirmed an Industrial Commission of Arizona award in Torgyik v. bell/trans. The court found that the evidence supported the commission's decision that the petitioner employee's industrial injury was medically stationary and that the claim was closed without permanent impairment.

Dyrek v. Dyrek - Arizona Court of Appeals Non-Precedential Opinion

The Arizona Court of Appeals vacated and remanded two rulings in the consolidated cases of Dyrek v. Dyrek. The appeals concerned a petition for relief from a consent decree based on alleged fraud on the court and a civil complaint for fraudulent inducement and negligent misrepresentation.

Arizona Court of Appeals Opinion on Parental Rights

The Arizona Court of Appeals issued a non-precedential decision affirming the termination of parental rights for Mother F.G. The case, docketed as 1 CA-JV 25-0120, involved repeated instances of substance abuse by the mother, leading to dependency and termination proceedings.

State v. Schwan - Non-Precedential Opinion

The Arizona Court of Appeals issued a non-precedential decision in State v. Schwan, affirming the appellant's convictions for aggravated driving under the influence with a suspended driver's license. The court found no arguable questions of law after reviewing the record.

State v. Guerrero - Non-Precedential Court Opinion

The Arizona Court of Appeals affirmed a conviction for unlawful flight from a law enforcement vehicle in State v. Guerrero. The court found that while a witness violation occurred, it did not prejudice the jury's verdict. The decision is non-precedential.