On April 17, SEC reporting and compliance co-head Brian Breheny participated in two panels at the American Bar Association's Business Law Spring Meeting 2026. In the first panel, “Dialogue With the Director,” Mr. Breheny interviewed the director of the SEC’s Division of Corporation Finance. During his second panel, “Regulation M-A at 25: Reflecting on the Past, Insights for the Future,” Mr. Breheny explored whether aspects of Reg M-A are due for modernization and offered insights into how certain disclosures and procedural requirements might evolve to meet the needs of modern markets.