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
5 Key Takeaways | Income Tax Jeopardy! A Potpourri of Hot Topics
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
Year-End and Trending Tax Considerations for Health Care Practices
Navigating Complexities in Tax Equity Transactions - Energy Law Insights
Cannabis Rescheduling: Timeline, Tax Strategies & 280E
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
Welcome to the March 2025 issue of REIT Tax News. Below, we summarize five key developments impacting REITs this past quarter. Carried interest favorable taxation may be in jeopardy - On February 6, 2025, President Donald...more
Republican lawmakers left the Senate chamber on Friday like victors heading for the locker room, collecting high fives and fist bumps from lobbyists in the hallway on their way to the ice baths. They had reason to...more
Many non-US startup founders initially incorporate in their home country and then decide to reincorporate or create a subsidiary in the US. There are many advantages for foreign founders to move operations to the US,...more
In its recent decision in United States v. Leeds, the United States District Court for the District of Idaho upheld the application of willful penalties against a deceased husband for failing to report certain foreign bank...more
During the last decade, the shape and source of capital flows and investment have fundamentally shifted. Private capital continues to flow into all asset classes including real estate, infrastructure, private credit, and...more
I’ve previously posted about various Texas sales and use tax rules – general rules, exceptions, and exemptions applied to both taxable services and tangible personal property. However for certain entities—specifically,...more
As I have always said, the most important 401(k) plan provider you can hire is a Third-Party Administrator (TPA). That’s because a TPA does so much work, and their incompetence can lead to you getting penalized or forcing you...more
In our previous blog post on the 2025 Heckerling Institute on Estate Planning, we highlighted the concept of purpose trusts, a conference topic involving unique planning and charitable opportunities. In this second post of...more
While the Patient-Centered Outcomes Research Initiative (“PCORI”) fee was updated at the turn of the year, the fee is not actually paid until July. For those of you that forgot about the fee, this is your reminder to start...more
A lesser-known financial upside of Continuing Care Retirement Community (CCRCs) is the potential tax deductibility of a portion of the entrance fee and monthly fees....more
Ohio reappraises and updates real property valuations every three years, and that means higher taxes. For tax year 2024, reappraisals and updates included counties such as Cuyahoga, Lake, Portage, Stark, Allen, and Sandusky....more
Governor’s Budget Recommendations - Gov. Josh Stein this week unveiled his state budget recommendations for the next two fiscal years. Entitled “North Carolina Strong,” it details a number of themes: improving public...more
On January 10, 2025, the Treasury Department and the Internal Revenue Service issued Proposed Regulations on the automatic enrollment requirements introduced by SECURE 2.0. The Proposed Regulations incorporate and expand...more
Texas has long been a hub for film and television production, offering diverse landscapes, a rich cultural backdrop, and some real characters. Back in 2007 the state implemented the Texas Moving Image Industry Incentive...more
In a unanimous opinion delivered by Justice O'Brien, the Illinois Supreme Court affirmed that the Illinois Department of Revenue (IDOR) has exclusive jurisdiction over sales tax misallocation disputes between municipalities....more
We all remember “The Brady Bunch” — the picture-perfect story of two families seamlessly coming together under one roof, complete with a catchy theme, and every conflict resolved neatly in 22 minutes. But in reality, blending...more
The Iowa Legislature returned after the first funnel deadline in Week 8 and the pace shifted as the Iowa House and Senate spent more time on floor debate and attention shifted to Ways and Means and Appropriations bills and...more
Charitable organizations are dependent, in no small part, upon the financial support of many successful business owners. The generosity of these individuals and their organizations may be a manifestation of several factors...more
The opening days of the 119th U.S. Congress have been marked with congressional action under the Congressional Review Act (CRA) to potentially invalidate regulations that were issued by the Internal Revenue Service (IRS) in...more
Nevada law requires taxpayers to meet certain prerequisites before seeking judicial review of a Nevada Tax Commission decision. Taxpayers must either pay the amount at dispute or enter into a written agreement with the Nevada...more
La Cour administrative d'appel de Paris se prononce sur la conformité à la CEDH de la différence de traitement des quotes-parts de frais et charges selon la localisation des filiales (CAA Paris, 11 février 2025, n°...more
Prezados e prezadas, O “Brasília em Pauta” é um boletim semanal preparado pela equipe de Contencioso de Brasília, contendo os principais casos a serem julgados pelo Supremo Tribunal Federal (STF), Superior Tribunal de...more
The new UK fund vehicle Reserved Investor Fund (RIF) is available beginning today, 19 March 2025. The RIF is available for all investment strategies, but what might make it an appealing option, particularly certain tax...more
There is a lot of talk about fostering the right “mindset” to facilitate personal growth and fulfilment. The most popular seems to be a “growth mindset,” compared to a “fixed mindset.” This episode explores a related concept...more
Choosing the type of entity to form and where to form it are two of the most common early legal decisions that founders make when they start their own businesses. Founders typically register their companies in the state where...more
