Publications Memos Go Back SEC Proposes Revisions to Rules 144 and 145 08.16.07 Related Insights 01.20.26 | Publications Revised HSR Act Thresholds and Increased Filing Fees 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities 01.15.26 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – January 2026 Related Services Related Practice Areas Corporate Capital Markets Executive Compensation and Employee Benefits Debt