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
What This Means for Your Current Will, Revocable Trust and Estate Plan - The federal estate and gift tax regimes have been unified since the passage of The American Taxpayer Relief Act of 2012. The Tax Cuts and Jobs Act of...more
The December 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, the same as in November. The December applicable federal rate (“AFR”) for use with a sale to a defective...more
As Florida’s 2026 legislative session is approaching, our team stands ready to help you navigate the complexities amid heightened political activity across the state....more
A recap of some of the most widely read updates and analysis covering the Trump administration's One Big Beautiful Bill Act (OBBBA) as published on JD Supra throughout 2025...more
Bonuses, commissions, profit-sharing, and other incentive programs are powerful tools for motivating employees and rewarding performance. But like those coveted golden rings, they come with rules attached. Mishandling...more
A provision of the One Big Beautiful Bill Act created “Trump Accounts,” a new type of individual retirement account (IRA) for children. Starting in 2026, a Trump Account may be opened for any child who is a U.S. citizen, has...more
The beginning of 2025 marked an uncertain year for estate tax planning purposes. With the estate tax exemptions set forth by the 2017 Tax Cuts and Jobs Act scheduled to expire at the conclusion of the year, there was much...more
Section 1202 provides an exclusion from capital gain when a stockholder sells qualified small business stock (QSBS) if all of Section 1202’s eligibility requirements have been satisfied. The One Big Beautiful Bill Act (OBBBA)...more
In this article, we will discuss the benefits of using a Cayman Islands holding company for Japan companies looking to list on the New York Stock Exchange (NYSE), Nasdaq, or the Hong Kong Stock Exchange....more
Each week while Congress is in session, our Policy team delivers a key update to highlight a topical benefits, health, or retirement news item from the Hill, such as a newly introduced bill, a summary of a committee hearing,...more
2025 will be remembered as a year of transition for Canadian taxpayers. The newly elected federal government pivoted away from many controversial Canadian tax policies of the early 2020s, while reaffirming its commitment to...more
Landing a portfolio manager role at a top multi-strategy hedge fund can be a career-defining moment. It can also catapult your personal net worth into the stratosphere overnight. Rapid wealth creation comes with a new...more
Unlike virtually all other types of plans, 457(b) plans maintained by (non-governmental) tax-exempt entities—such as many charities, hospitals, insurers, and private universities—did not receive the benefit of an extended...more
In September, the Treasury Department and Internal Revenue Service (IRS) issued the 2025-2026 Priority Guidance Plan. The plan outlines priority guidance projects to be addressed from July 1, 2025, through June 30, 2026. The...more
The IRS has announced the 2026 cost-of-living adjustments for retirement plan and health and welfare benefit plan limitations. The charts below set forth the applicable limitations for 2026 relative to the 2025 limitations....more
Anti-money laundering counter-terrorist financing and proliferation financing (AML/CFT/CFP) remains the main focus of inspections, and CIMA has demonstrated a clear readiness to take enforcement action where deficiencies are...more
Welcome to our EU crypto update - a roundup of key Irish and EU legislative and regulatory developments shaping the crypto-asset sector....more
Key Takeaways : The One Big Beautiful Bill Act allows employers to raise the dependent care FSA exclusion limit starting Jan. 1, 2026. This is the first time since 1986 and offers meaningful additional tax savings for...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
Heath savings accounts (HSAs) are proving to be a way for many employers and employees to better control health care costs, thanks to their tax benefits, lower premiums, and long-term investment opportunities. Learn how to...more
The German Federal Fiscal Court (BFH) had once again confirmed its ruling that commercial infection pursuant to Section 15 (3) No. 1 Sentence 1 Alt. 2 German Income Tax Code (Einkommensteuergesetz – EStG) shall be interpreted...more
To be competitive in the site selection process, state and local governments know that they must provide enticing incentive packages that catch a company’s eye. After all, there are a lot of options out there when it comes to...more
Subpart F income requires U.S. shareholders of controlled foreign corporations to report certain categories of foreign income — even when no distribution is made. This article explains how Subpart F works, the types of income...more
In two rulings dated May 21, 2025 (II R 31/22, II R 56/22), the Federal Fiscal Court (BFH) ruled on important individual questions regarding the scope and requirements for real estate transfer tax exemption in the case of...more
In two decisions dated May 7, 2025 (II R 16/23, II R 26/23), the Federal Fiscal Court (BFH) clarified the requirements for tax exemptions in the case of share transfers in companies that own real estate. The rulings concern...more