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The IRS recently released Revenue Procedure 2026-25, which establishes a transfer tax safe harbor for certain contributions to Trump Accounts. The guidance appears to be designed to address a concern many in the Private Wealth space have flagged: that contributions to these accounts could constitute gifts of future interests that do not qualify for the annual exclusion, thereby triggering a gift tax return filing obligation.

The restructuring plan (RP) is the most powerful restructuring tool available in the UK. It was introduced in 2020 against the backdrop of the economic difficulties caused by the COVID-19 pandemic. Since its introduction, over 50 RPs have been successfully sanctioned for companies ranging in size and in many different industries.

The Commodity Futures Trading Commission (the CFTC or Commission) issued a notice of proposed rulemaking on June 10, 2026, seeking public comment on proposed amendments to CFTC Regulation 40.11. The proposed amendments further specify the types of event contracts that may be subject to a public interest determination under Section 5c(c)(5)(C) of the Commodity Exchange Act (CEA), i.e., the "Special Rule" that authorizes the CFTC to prohibit the trading or clearing of certain event contracts on or through CFTC-registered entities.

The prediction markets industry reached a significant milestone. The US Commodity Futures Trading Commission (CFTC) announced the adoption of a Notice of Proposed Rulemaking (NPRM) that proposes a clearer regulatory framework for event contracts and signals the agency’s continued focus on a sector that has experienced rapid growth and increased public attention.

Katten announced today that Kimberly Smith, partner and global chair of the firm's Corporate department, has been selected to the inaugural Forbes America's Top Women Lawyers list for 2026. The list and accompanying feature story spotlight a rarefied group of elite attorneys in private practice and is based on a rigorous, multi-stage process of editorial research and analysis designed to identify the finest in the profession.

The private credit market is navigating a complex environment, one in which artificial intelligence (AI) is emerging as a potentially transformative force in how private credit transactions are sourced, evaluated, documented and managed throughout the investment lifecycle. The increased focus on AI coincides with continued growth across the private credit industry. AI adoption across the private credit landscape is raising important legal, regulatory, and risk-management considerations for lenders, sponsors and borrowers alike.