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Author Archives: beatriceco

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United States: No Action, Big Impact – CFTC Harmonizes Cross-Border Rules

US & CanadaBy beatricecoJanuary 2, 2026

In brief
On December 9, 2025, the Commodity Futures Trading Commission (CFTC) issued No-Action Letter 25‑42, providing important relief and clarification for market participants navigating cross-border swap requirements. This no-action letter (NAL) …

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

NewsBy beatricecoJanuary 2, 2026

… declared candidacy to represent Louisiana’s 5th District in … Democrat for voters

MONROE, LA, UNITED STATES, January 2, 2026 … will suffer shipwreck.”

Nationally, Louisiana ranks near the bottom … of the Republican Party.”

Louisiana is on the brink …

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 …

Rate Bowl: Minnesota outlasts New Mexico, 20–17, in overtime

NewsBy beatricecoJanuary 2, 2026

… back DJ McKinney. New Mexico limited Minnesota to 112 yards in … extending New Mexico’s lead to 6–0.
Minnesota answered before … home against Eastern Illinois on Sept. 3. New Mexico will open … next season at home against Central Michigan …

New Mayors Take Over All Over New York State

NewsBy beatricecoJanuary 2, 2026

… box. From Buffalo to New York City and just about everywhere … new leadership this past November. New York City, Buffalo, Syracuse, and … mayor in 2 decades. In New York City, Zohran Mamdani defeated … the minimum wage amounts in Idaho every year since 1938.
…

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.

New York mayor’s pledge to embrace collectivism draws fierce conservative backlash

NewsBy beatricecoJanuary 2, 2026

… Fox News articles!
Freshly inaugurated New York City Mayor Zohran Mamdani, a … declared in his inaugural address.
Florida Gov. Ron DeSantis — a … Chair Rep. Lisa McClain of Michigan called Mamdani a ” … ;
Sen. Ted Cruz, R-Texas, responded to Mamdani’s …

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