PLI PLUS offers unlimited electronic access to more than 4,500 downloadable, searchable, and editable legal forms ready for use in your practice. In an effort to highlight this unique content type, we’ve selected one form per month and made it available for anyone to download for free – no subscription required.
The Circular 230 Deskbook serves as an essential resource for any tax professional practicing before the IRS. This practice guide is designed to help practitioners comply with complicated 230 amendments with ease, avoiding costly penalties and sanctions.
Chapter 3, Reporting and List Maintenance Requirements, covers the district court holding that section 6011 delegates discretion to the treasury under the phrase “as determined under regulations”
Chapter 4, Circular 230, explains how the decision in Loving has resulted in the IRS withdrawing proposed regulations which would have required specific minimum qualification requirements for preparers
Audit Committee Deskbook serves as a comprehensive guide to audit committees, ranging from the basic principles to more complex legal issues. Beginning with a committee’s essential duties and pivoting to an in-depth examination of day-to-day issues, the deskbook concludes with an overview of U.S. legal regimes impacting companies which conduct business in the global marketplace.
Chapter 13, Conflicts of Interest and Special Litigation Committees, includes a new section discussing amendments to DGCL § 144, adopted after the Delaware Court of Chancery’s rulings in Tornetta v. Musk and cases applying the framework of Kahn v. M&F Worldwide (Section 13:2.3)
Derivatives Deskbook: Close-Out Netting, Risk Mitigation, Litigation (Second Edition) serves as the definitive guide to navigating OTC derivative contracts. Offering actionable insights and practice-tested legal forms, this comprehensive practice guide provides readers with clarity on key terminology, a deeper understanding of the roles of major global regulators, and best practices for legal risk management in derivatives. It also provides an extensive analysis of close-out netting combined with rare litigation cases from foreign jurisdictions.
Highlights of this release include:
An expanded section titled “Credit Default Swaps” explaining how “naked” CDSs have generated intense controversy and are generally no longer allowed by global regulators (Section 1:2.5)
A revised section expanding upon cross-default in relation to default under specified transactions (Section 2:2.6)
A new section examining the 2022 Amendments to the UCC, including the newly introduced Article 12 governing the establishment and maintenance of a security interest in digital assets (Section 3:9)
A new section covering collateral transfers made through distributed ledger technology (DLT) (Section 3:10)
PLI PLUS offers unlimited electronic access to more than 4,500 downloadable, searchable, and editable legal forms ready for use in your practice. In an effort to highlight this unique content type, we’ve selected one form per month and made it available for anyone to download for free – no subscription required.
Closing the Deal: A Practical Guide to Commercial Real Estate Transactions serves as both a textbook for students and a practice guide for attorneys by providing a step-by-step roadmap through the lifecycle of commercial real estate transactions. Balancing doctrinal foundations with applied skills training, the book enables students to think like practicing attorneys and provides practicing attorneys with the necessary tools to navigate complex deals.
Leasing Transactions with a chronology of the lease transaction, types, common issues in commercial leasing, and lease administration, including coverage of COVID’s effect on the force majeure clause (Section 9:2, 9:7, 9:12, and 9:12.1[A])
Transfer Pricing Answer Book (Eleventh Edition) cuts through the complexity, delivering straightforward answers on every aspect of transfer pricing—including the latest OECD digital commerce reforms and IRS approaches to controlled transactions.
This updated practice guide now has a new enhanced digital version which allows accounting professionals to access a convenient self-study module and earn CPE credit upon completion of the exam.
This feature is available on PLUS at no additional cost as a benefit for PLUS subscribers. The digital version of the answer book can also be purchased here to access the CPE exam.
Investment Adviser Regulation: A Step-by-Step Guide to Compliance and the Law (Third Edition) leads practitioners through statutory, SEC, and state standards impacting investment advisers, while giving advice on the practical aspects of building a practice. This regularly updated treatise is an essential resource for investment advisers, securities attorneys, compliance personnel, and federal and state regulators, and a useful reference for today’s investors.
Highlights of the recent update include:
Chapter 61, Valuation Issues Under the Investment Advisers Act, provides new coverage of discussions such as the SEC’s enforcement actions regarding investment adviser valuation cases. Updates on use of a pricing or valuation committee are also included (Section 61:4 and 61:7)
Chapter 63, Regulation of Digital Advisers, covers Investment Advisers Act Rule 203A-2(e), which includes an exemption allowing advisers which provide advisory services via the internet, or any other mobile application or platform, to register with the SEC (“Internet Adviser Exemption”) eve if they do not have enough assets qualify for federal registration (Section 63:4.1)
Chapter 66, Big Data and Artificial Intelligence: Legal and Compliance Considerations for Investment Managers, examines the developing regulatory views on AI, such as the current administration’s AI action plan, the SEC’s guidance, the EU AI Act, state AI laws, and voluntary guidance from the National Institute of Standards and Technology and the International Organization for Standardization to help organizations manage the risks associated with AI Usage. This chapter also provides a new discussion reviewing the ways in which investment managers can leverage the advantages of AI use while minimizing the risks (Section 66:5.5 and 66:6.8)
Fintech, Regtech, and the Financial Services Industry analyzes the developments taking place within the financial services industry and spotlights the opportunities they bring to the marketplace, while also highlighting the emerging regulatory framework. This newly supplemented treatise follows the development of fintech, regtech, and suptech, discussing revolutionary innovations within the financial services industry as a whole.
Highlights include:
Chapter 2, Fintech Jurisdictional Issues, details the joint statements by the SEC and CFTC about streamlining oversight as markets converge and launching initiatives for cross-agency crypto trading; it also covers the “GENIUS” Act enacted into law on July 18, 2025
Chapter 3A, Artificial Intelligence in the Securities Industry,highlights key U.S. regulatory developments on AI, such as the FINRA Regulatory Notice 24-09, the March 2025 roundtable on AI, the 2025 FINRA Annual Regulatory Oversight Report, and the December 2024 U.S. Department of Treasury report covering AI risks and opportunities
Chapter 5, Regulation of Digital Advisers, analyzes the SEC’s Internet Adviser Exemption under Investment Advisers Act Rule 203A-2(e), which allows advisers offering services through digital platforms to register federally, even lacking sufficient assets (Section 5:4.1)
Chapter 8, Financial Technology Platforms, examines the Latham & Watkins No-Action Letter from March 12, 2025, which confirms issuers under Rule 506(c) may use investor self-certification for accredited status when investing equal to or above a minimum amount (Section 8:2.1[B])
Chapter 8B, Blockchain and Digital Assets, provides extensive updates to the chapter, including coverage of regulatory developments on digital asset securities and the GENIUS Act (Section 8B:6.1 and 8B:7.3[A])
Chapter 12A, Privacy Laws Applicable to Fintech Companies, outlines new discussion of the Personal Financial Data Rights final rule, also known as the “Open Banking Rule”, issued by the Consumer Financial Protection Bureau on October 22, 2024, as well as updated coverage of state comprehensive privacy laws (Section 12A:7 and 12A:8.2)
Chapter 21, Financial Services Firms’ Use of Data Analytics and Technology in Compliance, provides an updated analysis of regulators’ expectations for compliance technology with SEC and FINRA enforcement actions and a review of the developing jurisdictional regulatory landscape for AI in financial services. This chapter also provides guidance on AI compliance opportunities and risks, expanding the previous best practices discussion to include recordkeeping challenges, third-party vendors, and outlines a phased approach to deploying AI tools (Section 21:2.2, 21:2.3, 21:3.6, 21:3.7, 21:3.8)
Corporate Valuation in Mergers and Acquisitions, by the incomparable Sam Thompson, provides foundational perspectives regarding legal, finance, accounting, and economic aspects of valuation in merger and acquisition (M&A) transactions. This newly supplemented treatise (December 2025) serves as a guide for lawyers examining the roles of investment bankers, valuation experts, and the courts in valuing targets.
Highlights of this second release include:
A new chapter, Chapter 21, A Brief Introduction to Cryptocurrency and the Valuation of Cryptocurrency in M&A and Related Transactions.
A new chapter, Chapter 22, A Brief Introduction to the Impact of Artificial Intelligence (AI) in Valuation of Companies Engaged in M&A, introduces valuation-related AI and its emerging issues.
An analysis of the newly issued “International Valuation Standards Council’s 2025, International Valuation Standards” (Section 1:13)
An updated section introducing “Professor Damodaran’s Discussion of the Hurdle Rate in a February 2025 ‘Musings on Markets’ Post” (Section 11:9.5)
A new section titled “A Brief Introduction to the Impact of Tariffs on Valuation” (Section 20:11)
