Insights

Lessons From the University Hospitals Cyber Incident: A Healthcare Leadership Perspective

University Hospitals (UH), an 18-hospital system based in Cleveland, has spent the past week recovering from a cybersecurity incident that took digital services offline and led to the rescheduling of some appointments and elective procedures. The incident remains under investigation, and the facts may change. Even so, the disruption already raises practical questions for every…

Timing AFR-Sensitive Transactions Before October 31, 2026

The IRS released the November 2026 applicable federal rates (AFRs), [MF1.1] which are higher than October’s. Accordingly, any client planning an intrafamily loan, an installment sale to a grantor trust or a seller-financed sale has only a few days left to lock in October’s lower rates. Current Rate Change As published under IRC §1274(d), October…

Fatema Raza Honored With the NJ Chamber of Commerce Young Professional Award

The awards program recognizes exceptional women who create opportunities, drive positive change and strengthen communities across New Jersey through their leadership and service. Fatema, partner and Practice Leader of Withum’s Real Estate Services Team, provides audit, accounting, reporting and transaction advisory services to real estate developers, owners, operators, investors, REITs and private equity funds. Her…

Private Company Roadmap to Hedging FX, Interest Rate and Commodity Risks

Interest rate swaps, FX forwards, and commodity hedges are increasingly common among mid-market companies – yet the resources, systems, and technical expertise needed to maintain full ASC 815 compliance are often limited. For eligible private companies, ASC 815 Private Company Alternative offers a simplified hedge accounting approach for certain hedging instruments. In practice, private companies…

Footwear Sector M&A Market Update: October 2026  

Cyber Matters: Edition 3

Reporting window: October 12 – October 26 (trailing 14 days) Cyber Matters is Withum’s bi-weekly brief on the cyber threats and incidents that deserve leadership attention. Each edition filters two weeks of government alerts, vendor research and incident reporting down to the developments that change risk, and pairs each with practical steps. This edition covers…