GILTI Conscience Podcast | Navigating Pillar Two: Side-by-Side, Safe Harbors and the Future of Global Tax Cooperation
5 Key Takeaways | OBBBA: State and Local Tax Issues and Impacts – Analysis and Practical Guidance
5 Key Takeaways | Salt Update: Navigating the Complex Landscape of Sales and Use Tax Sourcing
5 Key Takeaways | Equity and State Taxes: Equitable Doctrines and Their State Tax Application
Podcast - Betty: Glamour en pasarela, caos contable y tributario
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
For much of the American West, this winter has been historically warm and dry. Due to the resulting snow drought, many experts are predicting an intense wildfire season in Colorado and across the West more broadly. Colorado...more
Se presentó ante la Cámara de Diputados de México el 3 de marzo de 2026, una iniciativa de reforma para incluir un impuesto al patrimonio en la Ley del Impuesto sobre la Renta (LISR). La presente alerta incluye un resumen...more
Seulement depuis le début de 2026, la Cour d’appel fédérale (la « CAF ») du Canada a rendu cinq décisions notables liées à des questions fiscales. En vue d’une année qui s’annonce marquante sur le plan juridique, voici ce...more
By December 31, 2026, plan sponsors of certain qualified retirement plans, including 401(k) and defined benefit plans, must amend the plans to incorporate required and discretionary changes under the Coronavirus Aid, Relief,...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions....more
The Massachusetts Department of Revenue (“DOR”) has implemented a withholding tax on non-resident sellers of real estate when the real property sells for at least $1 million as codified in 830 CMR 62B.2.4....more
Many employers offer popular pre-tax benefits such as health insurance premiums, health FSAs, and dependent care FSAs, assuming that running deductions through payroll on a pre-tax basis is enough. ...more
The Internal Revenue Service (IRS) and Department of the Treasury issued Notice 2026-13 on January 15, 2026 — a key update for retirement plan sponsors and administrators responsible for communicating rollover distribution...more
With the July 4th launch of Trump accounts just a few months away, guidance cannot come soon enough. On March 6th, IRS released two sets of proposed regulations on Trump accounts. This wave of guidance follows Notice...more
Enacted 25 years ago, the federal New Markets Tax Credit (NMTC) Program has become a powerful financing tool for health care organizations. Beyond simply offering tax credits to investors, the NMTC Program can provide health...more
Share on LinkedIn Share on Twitter Print Share by Email Share Back to top A loan regime split-dollar life insurance arrangement can be an important option to provide retirement benefits to nonprofit executives while...more
When a company is sold, senior executives and key personnel often stand to receive significant payments, such as transaction bonuses, accelerated equity vesting, severance, and earnout participation....more
Our Federal & International Tax Group reviews a recent private letter ruling confirming that the Internal Revenue Service does not treat a customs value determined under the deductive value method as an automatic ceiling on...more
On February 25, 2026, the Supreme Court of the United States heard oral argument in Pung v. Isabella County, Michigan, No. 25-95, a case that could materially reshape the constitutional framework governing tax lien...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
The U.S. Court of International Trade (“CIT”) issued a significant ruling on March 4, 2026 that creates new considerations for importers seeking refunds of tariffs imposed under the International Emergency Economic Powers Act...more
The SECURE 2.0 Act of 2022 (SECURE 2.0) introduced many required and optional changes affecting defined contribution plans, including 401(k) plans, 403(b) plans, and employee stock ownership plans. ...more
At first glance, leaving real estate to charity seems straightforward. In practice, highly appreciated property encumbered by mortgage debt is frequently declined. Public charities and private foundations are generally...more
In terms of energy project development, financeable project-level agreements were historically an important diligence item, but today, these contracts have effectively evolved into major transaction documents. Recent tax...more
Over the last decade, more than a dozen states have established state-run mandatory paid family and medical leave (PFML) programs, including California, Massachusetts, New York, and Maine. These programs generally require...more
Early engagement and structured responses can significantly reduce penalties and reputational risk. The DITC is following other local competent authorities in delivering upon the credible threat of enforcement for...more
On Feb. 12, 2026, the IRS released interim guidance in the form of IRS Notice 2026-15 (the Notice), on the new prohibited foreign entity (PFE) regime and its material assistance cost ratio (MACR) test applicable to clean...more
As companies finalize their 2025 federal income tax returns, taxpayers claiming research credits under Internal Revenue Code § 41 should consider whether the IRS Pre-Filing Agreement (PFA) program can provide advance...more
TRAIN Act – Career and Technical Education Partnerships On Thursday, the Talent Readiness and Industry Needs (TRAIN) Act, sponsored by Representative James Lomax, passed the House after being amended. The legislation seeks...more
Connecticut’s 2025 PA 490 farmland tax crisis exposed critical flaws in the state's land valuation process. When new recommended use values were released, farmers faced sudden dramatic tax increases, threatening...more