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Author Archives: beatriceco

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United States: Proposed regulations would source borrow fees to the residence of the recipient

US & CanadaBy beatricecoJanuary 2, 2026

In brief
In Notice 2025-63 (“Notice”), Treasury and the IRS announced forthcoming proposed regulations that will source borrow fees in industry-standard securities lending and sale-repurchase (repo) transactions to the residence of the recipient. Neither …

United States: IRS issues 2025 transition relief and hints at future tips and overtime information reporting obligations

US & CanadaBy beatricecoJanuary 2, 2026

Author
Ligeia Donis
Ligeia Donis is a partner in Baker McKenzie’s Tax Practice Group, based in the Firm’s DC office. Ligeia advises multinational companies on compensation and benefits tax-related matters, including compliance, tax controversy and …

Larry W. Foy, Sr. Launches Campaign for Louisiana’s 5th District in the United States Congress

US & CanadaBy beatricecoJanuary 2, 2026

… Democrat for voters

MONROE, LA, UNITED STATES, January 2, 2026 /⁨EINPresswire … , needs, and desired outcomes.

Foy states: “I have accumulated a wealth …

80% of Apple Watch users who step up exercise now push past Quitters Day, study shows

TechnologyBy beatricecoJanuary 2, 2026

New research suggests some people manage to push through January and keep their workout momentum going.

Can the world’s first HDR10 smart glasses replace your $2,000 OLED TV – these specs say yes

TechnologyBy beatricecoJanuary 2, 2026

Exclusive: The RayNeo Air 4 Pro have launched ahead of CES 2026, with a feature set that we’ve yet to see from XR glasses.

Avalanche center Brock Nelson named to United States Olympic team

US & CanadaBy beatricecoJanuary 2, 2026

… .
Nelson was named to the United States hockey team Friday morning for …

19 US States Raise Minimum Wages in 2026, Affecting 8.3M Workers

US & CanadaBy beatricecoJanuary 2, 2026

… of workers across the United States are waking up to … relocating to higher-paying states, a phenomenon tracked … approach contrasts with proactive states, potentially widening income inequality … held steady in hiking states, per Federal Reserve analyses …

Argentina crushes Spain to open United Cup, China eyes breakthrough

US & CanadaBy beatricecoJanuary 2, 2026

… kick-start the season-opening United Cup, an ATP-WTA event … players will feature at the United Cup culminating with the final … stay fit.
Top seed the United States will once again be led … in an unbeaten campaign.
The United States has been drawn in Group …

True agentic AI is years away – here’s why and how we get there

TechnologyBy beatricecoJanuary 2, 2026

Today’s AI agents are a primitive approximation of what agents are meant to be. True agentic AI requires serious advances in reinforcement learning and complex memory.

The most in-demand jobs in the United States according to AI

US & CanadaBy beatricecoJanuary 2, 2026

… demand for workers in the United States continues to climb — and 2025 …

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