Marijuana to Schedule III: What Changes, What Doesn’t, and What Comes Next
6 Key Takeaways | Update on Significant Unclaimed Property Issues
5 Key Takeaways | New York Tax Developments
Childcare Benefits Under the Big Beautiful Bill: What's the Tea in L&E?
New Tips and Overtime Guidance, NLRB Circuit Split, and Stalled Nomination- #WorkforceWednesday® - Employment Law This Week®
GILTI Conscience Podcast | From GILTI to NCTI: Unpacking the 2025 Tax Overhaul
Tax Talk with Josh Wykle – The Big Beautiful Bill & Overtime Deductions: What's the Tea in L&E?
GILTI Conscience Podcast | Adapting to Tariff Volatility in International Business
Key Advantages of Using REITs by Funds for Foreign Investors — The Tax Blueprint Podcast
Managing the Financial Impact of Tariffs on Your Government Contract
Key Advantages of Using REITs by Funds for Tax-Exempt Investors — The Tax Blueprint Podcast
Episode Three: Choice of Entity and Inbound Transactions
5 Key Takeaways | The Illinois Franchise Tax: A Trap for the Unwary - and Even the Wary
Key Advantages of Using REITs by Funds for US Individuals and GP Stakeholders — The Tax Blueprint Podcast
AGG Talks: Cross-Border Business Podcast - Episode 31: The Ripple Effects of Tariffs and Transfer Pricing on Global Business
The Federal Tax Deductions for Tips and Overtime Pay: Opportunities for Restaurants Employers
Building Your Future at Holland & Knight: Jennifer Karpchuk's Move to Grow the State and Local Tax Practice
Navigating U.S.-China Relations: Lessons From History for Today’s Global Economy
From Legislation to Implementation: Understanding Section 1202 Changes — Troutman Pepper Locke Podcast
A Good Lickin'
As a founder, deciding whether to organize your business as a corporation or a limited liability company (LLC) is a crucial first step. Corporations are often favored for their ability to attract venture capital and offer...more
Recently finalized rules from the United States Postal Service seek to clarify that the date on a postmark does not “necessarily represent either the place at which, or the date on which, the Postal Service first accepted...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for December 12, 2025 – January 12, 2026....more
This alert serves as a reminder of certain year-end reporting requirements imposed under Section 6039 of the Internal Revenue Code (IRC) of 1986, as amended, with respect to: Incentive stock option (ISO) exercises by current...more
Maine will soon offer internet gaming, with a focus on creating economic opportunities for the Wabanaki Nations and other federally recognized tribes in the state. More than a year after the Legislature introduced a...more
As tariffs on goods imported into the United States keep changing, the interplay between customs values and transfer pricing has become more significant. Taxpayers with established transfer prices may be incentivized to seek...more
Texas continues to stand out as one of the most attractive U.S. real estate markets for Mexican investors seeking scale, stability, and long-term value. With its strong economic fundamentals, business-friendly legal...more
Much like any other business, owning and managing short-term rental property is subject to provincial and municipal regulatory regimes....more
The first day featured leadership speeches and procedural business. Speeches from Iowa governmental leaders will continue, and major highlights and takeaways will be published in our legislative update at the end of the week....more
The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH)...more
Since mid-2024, the reincorporation of certain high-profile companies, both public and private, has received a great deal of media attention. Companies, including, among others, Roblox, Dropbox, The Trade Desk, Simon Property...more
Turbulence Ahead: Tariff and Trade Policy Shifts Are Expected Amid Looming Supreme Court Decision. Political Law Due Diligence in M&A Transactions Is Increasingly Critical....more
Last week, the House passed a three-year clean extension of the enhanced advanced premium tax credits (APTCs), which expired December 31, 2025. While 17 Republicans supported the bill, it appears to be dead on arrival in the...more
On January 5, 2026, the OECD published the Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package (side-by-side package), following months of negotiations. The side-by-side package extends and introduces new...more
The Senate Banking Committee is targeting Jan. 15 for the committee to mark up its portion of the digital asset market structure legislation. In anticipation of the markup, Senate Banking Republicans circulated a proposal to...more
Effective December 24, 2025, the US Postal Service (USPS) implemented a new rule that fundamentally changes how postmarks are defined under the Internal Revenue Code’s so-called “mailbox rule.” Section 7502 provides a...more
A recent WSJ article highlights a critical alert for beneficiaries who inherited traditional IRAs after 2019: the window to take distributions is limited and time-sensitive. Under the post-SECURE Act guidance from the...more
In Part 1 of this series, we broadly examined the background to the stormwater fees that many Pennsylvania property owners are being assessed. We also briefly evaluated the Borough of West Chester case, currently on appeal at...more
As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require employers to annually furnish each employee who...more
Die Obersten Finanzbehörden der Länder haben mit gleich lautendem Erlassen vom 5.11.2025 ihre vorherige Auffassung aufgegeben, dass eine nicht gewerbliche Per-sonengesellschaft allein deshalb der Gewerbesteuer unter-liegt,...more
On December 15, 2025, the US Department of the Treasury and the Internal Revenue Service (IRS) published final regulations and proposed regulations under Section 892 of the Internal Revenue Code relating to the taxation of...more
On January 5, 2026, the Organisation for Economic Co-operation and Development (OECD) released a long-awaited package of administrative guidance which introduces a number of new safe harbors within the Pillar Two Global...more
Because the remote workforce has now become a fixture of the modern economy, providing a uniform safe harbor to ease the compliance burdens on both traveling employees and their employers, when those employees travel for work...more
For a quarter of a century, the Venezuelan people have faced profound economic, social and institutional disruptions. For many high-net-worth families, these circumstances have meant not only the fragmentation of assets and...more
Entering 2026, Washington joins the growing list of states looking to implement new taxes on the "rich" – those earning more than $1 million per year. In December 2025, Gov. Bob Ferguson signaled his approval for a new 9.9...more