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'
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
As 2025 comes to an end, it is an appropriate time to revisit state and local tax deductions and charitable giving plans. The One Big Beautiful Bill (OBBBA) introduced several updates that may influence year-end strategies,...more
The IRS has released the 2026 cost-of-living adjustments to certain limits, thresholds and penalties that apply to employee benefits plans and programs. The following charts provide the applicable limits for 2026 in...more
In furtherance of its efforts to provide guidance related to the implementation of tax law changes that are part of the One Big Beautiful Bill Act of 2025 (OBBBA), on November 25, 2025, the IRS issued Notice 2025-72 (Notice)....more
The EU Commission estimates that the proposed 15% Taxonomy alignment threshold should be attainable for about half of the current investment funds disclosing under Article 9....more
On November 21, 2025, the Internal Revenue Service (IRS) issued Notice 2025-69, providing guidance and clarification on the new federal income tax deductions for employee tips and certain overtime compensation taking effect...more
In the November 2025 Budget, the UK government confirmed that His Majesty’s Revenue and Customs (HMRC) will be introducing a “US-style” whistleblower incentive scheme (Scheme) in the UK....more
As it is the season for Connecticut municipalities to send out Notices of Assessment to property owners, here are the five steps to take to understand your property assessment and your rights to challenge the municipality’s...more
Under a regulation recently finalized by the California Franchise Tax Board (FTB), fees received by asset managers may be subject to income tax in California based on the domicile of a fund’s underlying investors or...more
I n Pirates of the Caribbean, Captain Jack Sparrow said, “Dead men tell no tales.” That’s true for pirates, but not for dead 401(k) plans. When a plan dies, it has a lot to say. It whispers through old payroll files, missing...more
Among other employment measures, July’s One Big Beautiful Bill Act gives FLSA non-exempt workers a limited ability to deduct overtime pay from their federal taxes, retroactive to July 1, 2025. ...more
This article is intended to explain how the updated maximum dollar limits work across multiple defined contribution retirement plans. In addition to contribution limits, the IRS recently updated the 401(a)(17) compensation...more
On November 14, 2025, CMS issued a press release and accompanying letter providing preliminary guidance to states on the implementation of new federal requirements governing health-care-related (i.e., provider) taxes under...more
Beginning December 9, 2025, importers in Mexico will be required to complete and submit the Electronic Value Manifest through VUCEM (Mexico’s Electronic Single Window). This measure increases the importer’s direct...more
Minnesota Management and Budget (MMB) today issued the latest Budget and Economic Forecast. For the current budget period FY 2026-2027, there is a projected surplus of $2.465 billion due to what MMB says is a...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
On November 21, 2025, the Minnesota Department of Revenue (MDOR) updated its website to remind taxpayers that the Minnesota pass-through entity tax (PTET) regime expires for tax years beginning after December 31, 2025. A PTET...more
Throughout the past year, state legislatures and regulatory agencies across New England have enacted new laws and regulations set to impact the future operations of commercial real estate located in the region. These new laws...more
Non-governmental, tax-exempt employers that sponsor 457(b) plans are required to make amendments to comply with the SECURE 2.0 Act of 2022 (including the SECURE Act of 2019) no later than December 31, 2025. As we previously...more
For a New York City restaurant owner, the entity you choose isn’t just a formality — it affects your taxes, personal liability, fundraising options, and even how easily you can sell or expand later....more
Digital assets are bought and sold globally, 24/7, can be divided into smaller and smaller ownership units, and can be transferred between buyers and sellers at low cost and with lightning speed around the world in a global...more
As 2025 draws to a close, there are several areas in which high-net-worth taxpayers should be focusing their attention to maximize tax savings for the year and plan for changes to tax law in the year ahead. Use Qualified...more
In Revenue Procedure 2025-31 (Rev Proc), released November 10, 2025, the Internal Revenue Service (IRS) announced a safe harbor (Safe Harbor) that, if satisfied, would permit exchange-traded products (ETPs) to stake their...more
During the Presidential campaign and the subsequent Sunday talk shows leading up to the One Big Beautiful Bill (“BBB”), American voters heard that overtime (“OT”) compensation will be tax free. Now that the legislation has...more
fter 401(k)’d, The Greatest 401(k) Book Sequel Ever, and Full Circle, I figured it was time to get back to the nuts and bolts — the real world of being a 401(k) plan provider....more
On November 18, 2025, the OECD adopted the “2025 Update to the OECD Model Tax Convention” (Update), which includes broad-ranging updates to the OECD model treaty (Model Treaty). The most significant updates to the...more
