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: Structuring Funds, Joint Ventures, and REITs
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'
Taxing Intelligence: AI's Role in Modern Tax Administration
JONES DAY TALKS®: Real Assets Roundup Episode 3: One Big Beautiful Bill (OB3)
The Presumption of Innocence Podcast: Episode 66 - Tariff Uncertainty and Compliance Risks for Businesses
GILTI Conscience Podcast | Beyond the Runway: Navigating Tax, Tariffs and Transfer Pricing in Luxury Fashion
Impuesto de Timbre: Cuantía indeterminada
Five Tips for a New Public Company Director
The clock is ticking on 2025 payroll reporting, but the IRS just threw employers a lifeline. If your organization has been struggling to understand how to implement the new tips and overtime reporting requirements from the...more
As former Toronto Blue Jay Rickey Henderson noted, “you can’t steal second base and keep one foot on first.” The act of stealing a base requires leaving a secure position for an insecure one: to accept risks to achieve a new...more
The November 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, the same as in October. The November applicable federal rate (“AFR”) for use with a sale to a defective...more
Setting up a company in the Turks and Caicos Islands (TCI) offers exciting opportunities, whether you are looking to base international operations offshore or to establish a business serving the local economy....more
After considerable delay, employer registration for the New York State Secure Choice Savings Program (“New York Secure Choice” or “the Program”) is now open. New York Secure Choice—which was established in 2021 by New York...more
On November 4, 2025, the Government of Canada (“Government”) released its long-awaited budget (“Budget 2025”), which includes important sales and excise tax measures and confirms the Government’s intention to proceed with...more
Rhode Island’s 2026 budget bill, No. 5076 SUB A, as amended, introduced Rhode Island General Law § 44-72-1 et seq., the “Non-Owner Occupied Property Tax Act” (the “Act”), also coined as the “Taylor Swift Tax.” The stated...more
For years, one of the most nerve-wracking moments for company founders and early employees has received a crucial, modern upgrade. The Internal Revenue Service (IRS) has finally entered the digital age for a key tax filing,...more
The Department of Labor, Department of Health and Human Services, and the Internal Revenue Service (IRS) (collectively, the “Agencies”) recently released FAQs about Implementation of the Affordable Care Act Part 72, which...more
The One Big Beautiful Bill Act has fundamentally changed the policy landscape surrounding Oklahoma’s rural healthcare providers, and the challenges they face will persist in the foreseeable future. Despite these headwinds,...more
The enactment earlier this year of the One Big Beautiful Bill Act (the “Act”)generated a fair amount of excitement in the business community. If one had to identify a single provision of the Act in which the owners and...more
As readers may recall, on July 4, 2025, President Trump signed into law the massive One Big Beautiful Bill Act (OBBBA) as Public Law 119-21, which made permanent many provisions of the Tax Cuts and Jobs Act of 2017. OBBBA...more
In a recent decision, the New York Tax Appeals Tribunal issued a sharp reminder to ‘snowbirds’ that changing domicile is about substance, not paperwork. In Matter of John J. Hoff & Kathleen Ocorr-Hoff, DTA No. 850209 (N.Y....more
Selling a business is one of the most significant events in an entrepreneur’s life. Most of the transaction process will be driven by the market, a buyer’s goals, or industry dynamics outside of the seller’s control. There...more
On September 16, 2025, the Internal Revenue Service (IRS) issued final regulations to reflect statutory changes under Section 603 of SECURE 2.0, which generally require that catch-up contributions made by participants in...more
The New York Limited Liability Company Transparency Act (“NY LLCTA”), which was modeled after the Corporate Transparency Act (“CTA”), is set to take effect on January 1, 2026. The NY LLCTA, originally signed into law on...more
I. Overview of Section 224 and Proposed Regulations - The One Big Beautiful Bill Act of 2025 introduced Section 224 of the Internal Revenue Code, establishing a below-the-line deduction for qualified tip income. P. L....more
Is the burden of proof on the IRS during an Audit? It might shock you to learn that the burden of proof in an IRS audit, and in most dealings with the IRS, lies with the U.S. taxpayer, not the IRS....more
Shutdown Week 6: On Wednesday, Nov. 5, the federal government shut down that began on Oct. 1, became the longest in U.S. history. Last week, the Senate failed for the 14th time to advance a continuing resolution (CR) to keep...more
The One Big Beautiful Bill Act (OBBBA) has made the gift, estate and generation-skipping transfer (GST) tax exemptions permanent. This brings a great deal of certainty to estate planning. And now even fewer taxpayers need to...more
When an employee terminates employment, the determination as to whether certain post-termination payments should be included in 401(k) plan compensation for purposes of calculating participant deferrals and employer...more
In this episode of The Inside Track, hosts Grace Shie and Morgan Bailey discuss the White House’s new Gold Card program: three U.S. residency pathways for high-net-worth individuals, family offices, and corporations. These...more
Did you just find out that as a dual citizen you have to report U.S. taxes even if you live abroad? Did you just discover you needed an FBAR, Form 5471, GILTI calculation, Form 3520, Form 5472, or other foreign reporting?...more
Provisional Measure No. 1,300/2025 (“MP 1,300”) was converted into Law No. 15,235, published on October 9, 2025. Several structural topics related to the modernization of the sector initially proposed in MP 1,300 were not...more
It’s probably safe to say that anyone with a cell phone or an email account has been the target of a scam, such as phishing, smishing, or quishing. The scammers, disguised as bank employees, too-good-to-be-true investment...more
