Front Matter: Volume 7, Issue 2

Standardizing a Global Regulatory Framework: Lessons Learned from a Comparative Study of the U.S., the E.U., and South Korea’s Regulation of Crypto Assets

Ji Woong Seok
7 Bus. & Fin. L. Rev. 1
Abstract | PDF

Step-Up in Basis: Policy Perspectives on a Longstanding Tax Loophole

Bridget J. Crawford, Crystal Lichtenberger, Kaitlin Maguire, & Gigi McQuillan 
7 Bus. & Fin. L. Rev. 54
Abstract | PDF

​​Nondebtor Release Prohibition Act of 2021 (“NRPA”): Not the Best Solution to the Abuse of Non-Consensual Third-Party Release

Thomas (Tse-En) Tseng
7 Bus. & Fin. L. Rev. 69
Abstract | PDF

​​Safe and Sound? Examining How the Safe + Token Warrant Model Navigates Howey

Dan Quatrella
7 Bus. & Fin. L. Rev. 99
Abstract | PDF

ESG and ERISA’s Fiduciary Duties: Past and Future Evolution of the Statute’s Requirements

Haley Carter
7 Bus. & Fin. L. Rev. 132
Abstract | PDF