A. SEC UPDATES FOCUSED ON VARIOUS 2025-2026 SEC LEGAL OPINIONS

1. Can a non-stock, non-profit alumni association (NAS) validly provide loans to its members & if so, can it charge interest or administrative fees?

2. Whether construction company may be 100% foreign owned

3. A look at SEC jurisdiction over GOCC, government instrumentality & non-stock, non-profit corporation performing governmental functions

4. Whether representative office may act as independent contractor to perform recruitment/training support services for seafarers hired by Ship Management Company abroad; Permissible activities of a representative office revisited

5. Treatment of dormant or inactive stockholders

6. Composition of the Board of Directors; Qualification of Foreign Representatives; Beneficial Ownership Disclosure

7. Conversion of Common Shares into Redeemable Preferred Shares (RPS); Determination of Redemption Price

8. Focus on Real Estate Investment Trust

9. Applicability of Lending Company Regulation Act (LCRA) to Trusteed Retirement Plan Loan Programs

10. Whether an educational institution can be a stock but non-profit by simply waiving dividends & by limiting shareholder rights to asset repayment upon dissolution

11. Incorporated joint venture & freedom to contract

12. Effects of merger on trade names & trademark

13. Can foreigners participate in the Board of Condominium Corporation

14. Revaluation Increment or Appraisal Surplus for Cash & Stock Dividends

15. Compensation vs. Reasonable Per Diems for Condominium Corporation Trustees

As part of his value-added topic, he will also attempt to cover the following tax updates:

B. TAX UPDATES FOCUSED ON BIR ISSUANCES FROM APRIL 1, 2026 TO DATE

1. Closing Shop Made Simple: Master the New BIR Exit Guidelines

2. Stay Compliant Online: The New BIR Registration Seal Badge Every Digital Business Must Know

3. Have You Missed the Final May 15 Deadline for 2025 AITR Attachments? Revisiting Your Last Tax Filing Experience & Your Upcoming SEC June 15, 2026 Deadlines!

4. Go Digital with BIR: Access Your TIN ID Anytime via the eGovPH App

5. Fuel Relief Update: What the LPG & Kerosene Tax Suspension Means for Businesses

6. Cross‑Border Services Simplified: BIR’s Latest Tax Rules You Need to Know

7. Unlocking VAT Relief: New Rules on Indigenous Natural Gas You Can’t Miss

8. RBELT Mandate Uncovered: What JMC No. 1 Means for Local Government Units (LGUs) vis-à-vis Local Tax Exposures of Registered Business Enterprises such as PEZA, BCDA-registered/freeport & BOI-registered enterprises