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Proposed Changes to the Employee Retention Credit Filing Deadline: H.R. 7024 Would Sunset the ERC on January 31, 2024

Last week, the House Ways and Means Committee voted to advance the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) to the House floor. As drafted, H.R. 7024 would be funded entirely by limitations on the...more

IRS Notice 2020-39 Provides Significant COVID-19 Relief to Qualified Opportunity Zone Projects and Investors

In response to the ongoing COVID 19 pandemic, the IRS has given investors an extension of time to invest in Qualified Opportunity Zone projects, and has given Qualified Opportunity Funds (“QOFs”) and Qualified Opportunity...more

Four Key Takeaways From the 11th Annual Saul Ewing Arnstein & Lehr Real Estate Conference

Innovation, creativity, economic outlooks and some transformative ideas for the future were the key themes discussed at Saul Ewing Arnstein & Lehr’s 11th Annual Real Estate Conference in Baltimore, which was attended by...more

Second Round of Qualified Opportunity Zone Proposed Regulations Addresses Many Unanswered Questions

On April 17, the Department of Treasury and IRS released the much-awaited second round of proposed regulations on Qualified Opportunity Zone investments (the "Regulations"). The Regulations make it clear that Qualified...more

New FATCA requirements apply to U.S. and non-U.S. insurers and insurance brokers on January 1, 2015

New FATCA requirements that apply to U.S. and non-U.S. insurance brokers and insurance companies will take effect on January 1, 2015. Those requirements impose new information gathering and reporting rules when U.S. insurance...more

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