Publications Memos Go Back Korea Office Announcement 10.03.12 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