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'
Recent changes to how the U.S. Postal Service determines postmark dates introduce new timing risks for contracts, filings, and payments that rely on postmark-based deadlines. Companies should review their contracts and...more
Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. Each week we pull together the items we deem most important to...more
Fairfax County unveiled a proposed Revitalization and Redevelopment Economic Incentive Program (RREIP), which, among other incentives, will allow up to a 10-year real estate tax abatement for certain projects. The new program...more
The Organisation for Economic Co-operation and Development (OECD) recently released its highly anticipated Side-by-Side (SbS) package, marking a significant step in alleviating the application of the global minimum tax rules...more
When it comes to estate planning, trusts are among the most versatile and powerful tools available. They allow you to manage your assets, protect your legacy, and provide for loved ones with clarity and control. ...more
House and Senate Lawmakers Reach Deal on FSGG Funding: On Sunday, lawmakers released the Fiscal Year (FY) 2026 Financial Services and General Government (FSGG) appropriations bill and joint explanatory statement. The bill...more
As reported in Part 4 of our 2025 End of Year Plan Sponsor “To Do List, Section 6039 of the Internal Revenue Code (the “Code”) requires employers to provide a written information statement to each employee or former employee...more
The sweeping changes made by the legislation commonly known as the One, Big, Beautiful Bill Act (OBBBA) included permanent 100% first year bonus depreciation for qualified property acquired and placed in service after January...more
On December 11, 2025, two bills addressing data centre development in the province received Royal Assent: Bill 8 enacted the Utilities Statutes Amendment Act, 2025, which amends the Electric Utilities Act (EUA) to...more
As tax season approaches it is important for you to begin gathering your tax documents. The earlier you gather your documents and make decisions about filing your return, the quicker your tax return will be processed, filed,...more
If you reside in New Jersey (or have substantial ties to the state), estate planning isn’t just about wills, trusts or who gets Grandma’s china—it’s also about considering how taxes may erode what your loved ones receive....more
Even in the digital age, most federal and many state agencies consider important documents (like tax returns) filed on time if the filer can prove the documents were mailed by the due date. The postmark (really, a stamp with...more
In passing the Agriculture, Rural Development, Food and Drug Administration, and Related Agency Act, Congress closed the hemp loophole effective Nov. 12, 2026, sending shock waves through the estimated $30 billion national...more
Employers sponsoring equity incentive plans or tax-qualified employee stock purchase plans (“ESPP”) must fulfill certain year-end information reporting requirements under Section 6039 of the Code with respect to company stock...more
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