On February 19, 2026, the United States District Court for the Middle District of Alabama dismissed a declined qui tam whistleblower suit brought against Comfort Care Hospice, LLC, and several related hospice and home health service providers based in Alabama and Tennessee, claiming improper billing practices in violation of the False Claims Act and the Tennessee Medicaid False Claims Act.

The U.S. Treasury Department and the Internal Revenue Service (IRS) have recently released proposed regulations (REG-105064-25) aimed at easing the administrative burden on digital asset brokers by loosening the requirements for obtaining customer consent to electronically deliver information reporting forms (Form 1099-DA, Digital Asset Proceeds From Broker Transactions).

Marking the first comprehensive update in eight years, the SEC’s Division of Enforcement (the Division) released a revised edition of its Enforcement Manual (the 2026 Manual). SEC Chairman Paul Atkins called the update a “long-overdue step,” and Division Director Margaret Ryan said the changes are intended to “ensure greater uniformity” and “reflect the Division’s best practices.” Although the 2026 Manual has many changes from the previous version, some will have a greater impact. In this article, we highlight the most significant revisions and discuss their practical implications.