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Foley Hoag LLP

Post-Seed SAFE Series — Part 2: Five Provisions Worth Negotiating Before You Sign a Post-Seed SAFE

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Picking up from Part 1: if you are investing into a company with an existing priced round, the standard Y Combinator (“YC”) SAFE leaves real money — and real rights — on the table. Here are five provisions where pushing back...more

Amundsen Davis LLC

Section 529 Accounts: Expanded Education Uses and New Tax‑Free Planning Opportunities

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It’s not just a crying baby keeping many new parents up at night—rising education costs have made planning for a child’s future a top concern. Section 529 accounts have long served as a powerful tax‑advantaged tool to help...more

Rivkin Radler LLP

Tax Considerations for Individuals Targeted by New York’s Assault on Real Property Ownership

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Last month, New York’s governor announced that the State’s FY 2027 budget will include the enactment of an annual surcharge on second homes in New York City that are valued at $5 million or more. Query how much greater the...more

Cozen O'Connor

When the Music Stops: How a Missed Day Count Cost DJ Tiesto EUR 17 Million in U.S. Tax Exposure

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On May 12, 2026, the Amsterdam Court of Appeal issued a landmark ruling: U.S. law firm’s Dutch branch must pay Dutch DJ and electronic music icon Tijs Tiesto nearly 17 million euros in damages, plus 35,000 euros in legal...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Section 45Z Clean Fuel Production Credit: National Alliance of Forest Owners/Arkansas Forestry Association Comments on Internal...

The National Alliance of Forest Owners (“NAFO”) submitted April 6th comments on the United States Department of Treasury and Internal Revenue Service (collectively, “IRS”) rules published in February regarding the Clean Fuel...more

BCLP

Section 280G Tax Considerations in M&A

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If you’re considering selling your company or its assets, there’s a tax issue you need to know about: Section 280G of the Internal Revenue Code. Section 280G can have a significant impact on both the economics of a...more

Troutman Pepper Locke

Ninth Circuit Upholds ATF’s PACT Act Authority Over Tribal Cigarette Sales

Troutman Pepper Locke on

Over the last couple of years, we have written about a federal case brought by the Twenty-Nine Palms Band of Mission Indians (the Tribe) (here, here, and here) involving key issues related to the Bureau of Alcohol, Tobacco,...more

StoneTurn

Reprieve: France Pulls Back from Dismantling Its Most Effective Anti-Corruption Enforcement Tool — For Now

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What the French National Assembly's April 1 vote, and a last-minute “commission paritaire” proposed text, means for multinationals, compliance programs, and cross-border enforcement. What Happened - On April 1, 2026,...more

Bilzin Sumberg

When Is Florida Really Home? A New Florida Ruling on Domicile for International Families

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A Florida appellate court has just reaffirmed a doctrine that every cross-border family with Florida ties should understand — and that their estate plan should proactively address....more

Pillsbury - SeeSalt Blog

Beyond Water’s-Edge: California’s Proposal to Include Captive Insurers Raises Overlooked Constitutional Issues

On February 10, 2026, Assembly Bill 1790 (AB 1790) was introduced in the California Legislature. Although recently placed in the suspense file, AB 1790 could still be put up for a vote this budget cycle or influence later...more

Hone Maxwell

Asia-Pacific Journal of Taxation Publishes Hone Maxwell Analysis on U.S. Estate Tax for Foreign Persons

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Non-U.S. individuals who own U.S. assets, including real estate, stocks, or business interests, may face significant U.S. estate tax exposure, often without realizing it. As cross-border investment between the United States...more

Carlton Fields

Attracting and Retaining Employees With College Degrees or Higher

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Employers competing for talent with college degrees are increasingly encountering the financial impact of student loan debt among their workforce. This debt affects not only employee financial wellness but also retention,...more

Troutman Pepper Locke

BIS Issues Procedures for Onshoring Agreements to Mitigate 100% Tariffs on Patented Pharmaceuticals

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The U.S. Department of Commerce (Commerce), Bureau of Industry and Security (BIS), has issued a Federal Register notice (the Notice) describing procedures for companies that manufacture pharmaceutical products to apply for...more

Bricker Graydon Wyatt LLP

What Employers Should Know About the New FAQs on Educational Assistance Plans

The IRS recently released updated FAQs addressing educational assistance programs under Internal Revenue Code Section 127. While much of the guidance reflects existing rules, the updates incorporate recent legislative changes...more

Benesch

Who Cares About the Wires: Texas Federal Court Rules that Certain Wire Fraud Charges Violate Due Process in Tax Case

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On May 6, 2026, U.S. District Judge Karen Gren Scholer of the Northern District of Texas dismissed 13 wire fraud counts against four defendants accused of running a $1 billion tax shelter scheme....more

Hogan Lovells

NYC’s Pied-à-Terre Tax moves forward—but key questions remain

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New York State Governor Kathy Hochul has provided details for calculating the highly controversial pied-à-terre tax on second homes in New York City. A hurdle facing the proposed tax is that the New York City Department of...more

Foster Swift Collins & Smith

Is an ESOP a Good Succession Plan? Key Rules and Benefits for Business Owners

The short answer is YES! Here’s the plain‑English, straightforward version of how an ESOP works as a succession strategy: 1. The company sets up an ESOP trust. 2. That trust then buys some or all the owner’s stock....more

Foley & Lardner LLP

Wealth Tax Watch: Washington’s Millionaires Tax Will Not Go to the Voters, and Updates to New York’s Taxes on Real Estate

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In our third installment of recapping states’ efforts to impose new taxes on high-net-worth individuals, we provide updates on Washington’s Millionaires Tax, New York State’s efforts to tax New York City property, and New...more

Proskauer Rose LLP

Hybrid Horizons - May 2026

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Our Hybrid Horizons series is focused on analyzing the evolving hybrid capital market, including its structures, trends, and practical applications within private capital. It provides insights into how hybrid instruments are...more

Proskauer - Tax Talks

Back in Business? The IRS Revives “Significant Issue” Rulings for Corporate Transactions

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On May 5, 2026, the Internal Revenue Service (“IRS”) released Revenue Procedure 2026-21 (the “Rev. Proc.”), which reinstates a program under which taxpayers may request private letter rulings (“PLRs”) on “significant issues”...more

Buchalter

Estate Planning Alert!

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Monday, May 18, 2026, Senators Patty Murray, WA and Ron Wyden, OR introduced the “Fair Trusts for Fiscal Responsibility Act” which would place an annual tax on the fair market value of assets held in a trust with a value in...more

Pillsbury - Gravel2Gavel Construction & Real...

Introducing the Updated 2026 Pillsbury Guide to Data Centers

Since the initial publication of the Pillsbury Guide to Data Centers in 2025, the market has continued to evolve—most notably with respect to power availability, energy strategy, tax and incentives planning, and investment...more

Hogan Lovells

Carried interest schemes for asset managers - May 2026

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The continued rise of private capital has reshaped global investment markets. Capital flows have diversified across asset classes—from real estate and infrastructure to private credit and private equity—driving increasingly...more

Vinson & Elkins LLP

[Webinar] Capturing 45Q Tax Credits in Today’s Regulatory Landscape - May 21st, 12:00 pm - 1:00 pm CT

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On May 21, Jenny Speck and Hoo Ray will lead a CLE program providing the current state of play on qualifying for and monetizing Section 45Q carbon oxide sequestration credit. The discussion will cover recent IRS guidance,...more

Polsinelli

90 Days, 10%: IRS Opens New Easement Settlement Window

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Key Takeaways: The IRS has opened a limited settlement window for eligible conservation and historic preservation easement disputes, with a reduced 10% gross valuation misstatement penalty available during the first 90...more

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