Author: Dalton Battin

Personal Income Tax Implications of COVID-19 & Remote Employment

BY: Harrison Fregeau, RBFL Editor When the pandemic caused by the novel coronavirus (“COVID-19”) struck the United States in March of 2020, many workers, particularly white-collar office workers, began to work from home. This movement to a work-from-home environment produced interesting state tax consequences for those whose homes were in different states than their workplace […]

Paycheck Protection Program and Loan Fraud: DOJ’s Response

BY: Zachary Trombly, RBFL Student Editor It’s been just over two years since the first outbreak of COVID-19 in the United States. Since early 2020, many small businesses who were crippled by mandated lockdowns and other COVID-related restrictions are still fighting to stay afloat while some have been forced to close their doors due to […]

Cybersecurity & the SEC Enforcement

BY: Joshua Stein, RBFL Student Editor Since the internet boom in the early 2000’s, cybersecurity risks have developed into significant threats to investors, markets, and the economy in general. This article explores the possible changes to regulations regarding cybersecurity and their effects on the public sector. The article largely focuses on SEC guidance surrounding cybersecurity […]

Gamify This: FINRA and the SEC’s Decision on Gamification Looms Large

BY: Michael J. Pioso, Student Editor In early 2021, the stock market was on fire. An army of retail investors, people like you and me, had seemingly taken over. Most of these retail investors placed their trades through Robinhood, an application-based online brokerage. How did Robinhood attract 18 million active users and nearly $80 billion […]

Rug Pulling: Common NFT Scheme to Defraud Investors

BY: Angel Rodriguez, RBFL Student Editor Cryptocurrency has become more mainstream as Russians and Ukrainians turned to Bitcoin and other alternative cryptocurrencies in response to limitations imposed by financial institutions amidst the ongoing war. [1] While there are clear benefits for using crypto, there are still lingering fraud concerns due to a lack of adequate […]

Enhanced Disclosure Requirements for Special Purpose Acquisition Companies

BY: Tim Kolankowski, RBFL Student Editor On August 26, 2021, the SEC’s Investor Advisory Committee published recommendations that call for the Commission to implement enhanced disclosure requirements for special purpose acquisition companies, otherwise known as “SPACs.” SPACs are shell companies that accumulate capital during an initial public offering with the intention of using that capital to acquire a private […]

Finfluencers, Meme Stocks, and Regulatory Response

BY: Megan R. Miller, RBFL Student Editor “Finfluencer” activity has exploded in recent years, especially during the COVID-19 pandemic. According to Bloomberg Wealth, “finfluencers” are online personalities who share financial advice, particularly on social media. Social media platforms like YouTube, TikTok, and Instagram are full of young people offering investment, budgeting, and other financial advice […]

Robinhood IPO – Continued Regulatory Issues After Going Public

BY: Aspen Schneider, RBFL Student Editor Throughout its eight years of operation, Robinhood has faced many problems. The company has been penalized by multiple regulatory bodies for a variety of offenses. In response to the penalties, Robinhood has made hopeful additions to the board of directors and made various improvements within the platform. However, regardless […]

The SEC and Climate-Related Disclosures

BY: Jacob Robart, RBFL Student Editor Motivated by strong investor demand, the Securities and Exchange Commission is expected to announce new rules for climate-related disclosures. In crafting a new climate disclosure framework, the SEC will be guided by the principles of consistency and comparability while seeking to mandate disclosures that will be decision useful to […]

Comparing Unprofitable Companies to SPAC Investments Following AMG Capital Management, LLC v. Federal Trade Commission

BY: Matthew Rosen, RBFL Student Editor In April of 2021, the Supreme Court laid down a ruling that severely diminished the Federal Trade Commission’s ability to obtain monetary relief in federal court. In AMG Capital Management, LLC v. Federal Trade Commission (AMG v. FTC) the court radically overhauled the dynamic within the court system. The […]