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Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Public Finance
5 Key Takeaways | Artificial Intelligence: What Tax Professionals Need to Know
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Real Estate and Tax
First 60 Days of the Trump Administration: Food and Agriculture Policy
Antitrust Insights for Private Equity Navigating the New Administration's Policies — PE Pathways Podcast
GILTI Conscience Podcast | Navigating Permanent Establishments in International Tax Law
Once Removed Episode 38: The Legacy Mindset: What It Is and How to Build It
Nonprofit Basics: IRS 10-Course Charity Workshop
Adapting to Tariffs and Other Trade Policy Shifts Under the Trump Administration
Ley Mbappé
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
3 Key Takeaways | Update on Chicagoland Local Taxes
4 Key Takeaways | New York Tax Developments
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
4 Key Takeaways | Analyzing the Top Income Tax Cases in 2024
Happy Spring from the Kaufman & Canoles ESOPs, Benefits & Compensation team! We hope you’re shaking off the winter blues and ready for another round of benefits updates. ...more
Major portions of the U.S. tax code are scheduled to expire at the end of 2025, and as the U.S. tax landscape faces potential upheaval, private equity firms must stay vigilant and adaptable. Proactively engaging with tax...more
Gov. Shapiro Addresses Arson Incident - During a press conference following the opening of the Hershey Corporation’s new manufacturing plant, Governor Josh Shapiro made his first public comments since the arson at the...more
One of the first rules of business is that you don’t leave money on the table. That adage is equally important in tax matters. Taxpayers can leave behind funds by failing to follow the rules. The importance of compliance with...more
The South Carolina Court of Appeals determined that Duke Energy Corporation (“Duke”) was entitled to claim nearly $25 million in investment tax credits on its 1996 to 2014 South Carolina income tax returns, as the investment...more
Senate Budget bill - The North Carolina Senate on Thursday approved its version of the 2025 Appropriations Act by a vote of 30 to 15. Four Democrats joined twenty-six Republicans in supporting the bill. Fourteen Democrats...more
When an employee unexpectedly dies, the employer’s first instinct often is to take steps to assist his or her family, and to minimize any financial disruption associated with the death. While these goals are laudable,...more
Under SECURE 2.0, plan sponsors were granted discretion to determine whether or not the plan would recoup "inadvertent benefit overpayments." However, SECURE 2.0, did not define the term, leaving implementation of the new...more
In the world of sales tax, the devil is often in the details. A recent decision from the New York State Tax Appeals Tribunal (“Tribunal”) serves as an example of how seemingly insignificant details can determine whether a...more
In a decision with troubling potential implications, a Massachusetts appellate court held that a nonresident individual was subject to Commonwealth income tax on capital gain from the sale of his stock in the corporation that...more
Between wildfires such as the ones in Southern California earlier this year and hurricanes and other major storms experienced by other parts of the country annually, there is no shortage of natural disasters affecting people...more
Lowenstein Crypto advises leading digital asset and cryptocurrency projects, exchanges, and trading firms. Our practice covers regulatory advice, transactions and structuring advice, investigations, and adversarial matters...more
Consistent with the decisions in several other states interpreting the Uniform Division of Income for Tax Purposes Act’s (“UDIPTA”) definition of nonbusiness income, an Arkansas Circuit Court concluded that gains from the...more
In today's global economy, characterized by complex supply chains and escalating trade tensions, tariff evasion has emerged as a significant threat to economic stability, fair competition, and government revenue. Traditional...more
On Tax Day, President Trump publicly advocated for revoking Harvard University's tax-exempt status because Harvard rejected an “agreement in principle” the Trump administration proposed to settle disagreements over the...more
Federal authorities are ramping up their use of interagency data to pursue immigration enforcement, with major implications for employers. An April 7 agreement between the IRS and ICE enables immigration agents to access tax...more
At a Glance - A new coalition agreement between Germany's Christian Democratic Union and the Social Democratic Party contains several labor and employment law proposals. Provisions in the agreement address skilled worker...more
A March 21 Federal Circuit decision in Actavis Laboratories FL, Inc. v. United States, No. 23-1320 (Fed. Cir. Mar. 21, 2025) marked a victory for generic drug developers, affirming that legal expenses incurred defending...more
As both chambers of Congress worked to pass their versions of the budget resolution, tax writers on the House Ways and Means Committee and Senate Finance Committee, along with their respective leadership, had to decide...more
On April 2 and April 3, 2025, the Internal Revenue Service (IRS) announced that petitions have been filed to add the following chemicals to the list of taxable substances...more
Since the enactment of the 2018 Farm Bill, the use of hemp and CBD (cannabidiol) products has skyrocketed, transforming from niche wellness items to mainstream essentials that are widely available. These products, currently...more
With the Canadian federal election just under two weeks away, the two major parties leading the current polls, the Liberals (led by Mark Carney) and the Conservatives (led by Pierre Poilievre), have yet to formally release...more
Tax developments - DeFi regulations repealed - On April 10, President Trump signed into law a bill repealing the regulations promulgated under section 6045 that would have required decentralized finance platforms...more
As an asset manager, you may be familiar with the regulatory issues that come into play when a fund permits investments from “benefit plan investors,” which generally include certain employee benefit plans subject to the...more
Are you searching for information on how to choose the right tax attorney? Are you a U.S. taxpayer who has a challenge with the IRS or a state tax agency? Are you facing an IRS or state tax audit? Are you an American...more
