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: 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
On November 13, 2025, the IRS released the retirement plan contribution limits for 2026. For many months now we have been talking about the new requirement effective in 2026 that those making more than $145,000 in FICA wages...more
Banks Explore Tokenized Deposits, Launch Crypto Trading; $YLDS on Solana - Two major global banks recently announced they are “exploring the development of an interoperability framework to enable tokenised value transfers...more
Los decretos por los que se expide la Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2026 (LIF), que reforman el Código Fiscal de la Federación (CFF), la Ley del Impuesto Especial sobre Producción y Servicios...more
Starting on January 1, 2026, a significant change will take effect in the reporting format of donations received by NGOs, including amutot and public benefit companies (PBCs). In July 2025, the Israel Tax Authority (ITA)...more
The Tax Court in Brief - Freeman Law’s “The Tax Court in Brief” covers substantive Tax Court opinion, providing a brief of its decisions in clear, concise prose. For a link to our podcast covering the Tax Court in...more
On November 13, 2025, the Internal Revenue Service (IRS) announced cost-of-living adjustments (COLAs) to the dollar limits on benefits and contributions in retirement plans for 2026. These adjustments are in addition to...more
The Internal Revenue Service (IRS) has announced 2026 dollar limits on benefits, contributions, and recognizable compensation. The Internal Revenue Code (Code) affords tax benefits for employers that sponsor qualified plans...more
U.S. Eleventh Circuit Court of Appeals - USA v. Bryan - criminal trial, interference with rights, kidnapping, evidence- Koletas v. USA - FTCA, sovereign immunity waiver, Transportation Security Officers - Watson v....more
The Internal Revenue Service (“IRS”) has announced the following dollar limits applicable to tax-qualified plans for 2026 - The limit on the maximum amount of elective contributions that a person may make to a 401(k) plan,...more
The One Big Beautiful Bill Act (OBBBA) brings increased predictability for business owners, founders, family offices and investors in many tax planning aspects. Individual and corporate tax rates stay put, qualified small...more
The Internal Revenue Service (IRS) announced the 2026 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own...more
On Tuesday, September 30, 2025, the Treasury Department, in connection with the Internal Revenue Service (the “IRS”), published and made effective Treasury Decision 10036 (T.D. 10036), which addresses certain pitfalls in the...more
For individuals with disabilities and their families, saving for the future has long presented unique challenges due to the asset limits tied to essential government benefits. ABLE accounts — tax-advantaged savings accounts...more
On November 13, the Internal Revenue Service (IRS) released Notice 2025-67, which contains the new dollar limitations for retirement plans that go into effect on January 1, 2026. Due to the federal government shutdown, this...more
The IRS has announced updated cost-of-living adjustments for retirement plan contribution limits that will take effect in 2026. The changes apply to 401(k), 403(b), governmental 457 plans, IRAs, SIMPLE accounts and various...more
The U.S. Chamber of Commerce notes that over 99% of businesses in the United States are "small businesses." Did you know that 99% of U.S. business owners can protect their business through business succession and estate...more
This chart shows some of the annually adjusted dollar limits that impact employee benefits, as published by the Internal Revenue Service, the Social Security Administration and the Pension Benefit Guaranty Corporation....more
Record 43-Day Shutdown Ends; Federal Government Reopens - As a quick recap, the House passed the original Continuing Resolution (CR) in September to fund the federal government through November 21; the CR then went to the...more
The Internal Revenue Service has released cost of living increase numbers for many retirement and welfare plan limits for plan years commencing in 2026. The elective deferral limit for 401(k) and 403(b) plans increased from...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....more
With so much happening in the employee benefits world, we bring you Benefits Catch-Up, our catch-up contribution to help you keep up with recent developments....more
On November 13, 2025, the IRS announced in Notice 2025-67 cost-of-living adjustments to the tax-qualified retirement plan dollar limits for 2026. Most of the applicable dollar limits currently effective for 2025 will increase...more
I may not be the first to tell you, but don’t forget about an additional benefit of the 870-page One Big Beautiful Bill Act passed in July. As prize promotion sponsors and administrators know, an IRS Form 1099-MISC is used to...more
In Patel v. Commissioner, the United States Tax Court held on November 12, 2025, that the economic substance doctrine, as codified by § 7701(o) of the Internal Revenue Code, requires a relevancy requirement, noting that...more
McNees’ Benefits Group will be issuing a “Did you know?” series throughout the year providing short compliance reminders. Did you know that the IRS has published cost of living adjustments for retirement plans for the year...more