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
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
Welcome to Nutter's Beverage Breakdown, a periodic legal update on developments related to the alcohol beverage industry, including industry news, federal and state updates, and more. We look forward to sharing our insights...more
Public and private financial incentives for the construction and operation of renewable natural gas (RNG) projects have accelerated the growth of the industry over the past several years. While much of the RNG industry’s...more
Market-based sourcing was touted as the easy sourcing methodology when it was first enacted. However, it has proven to be anything but. One clear example is the sourcing of services. Numerous questions arise when attempting...more
The IRS has issued Notice 2025-67, announcing that many of the key retirement plan limits will increase next year. Most limits are subject to modest increases, with some remaining the same. For example, the compensation...more
The IRS released its annual update for the cost-of-living adjustments for 2026. Similar to the adjustments made last year, there are widespread increases for 2026. ...more
On November 13, 2025, the IRS published its annual cost of living adjustments for various retirement plan limits. These adjustments are consistent with the rate of increases in prior years, reflecting moderate inflation...more
When I look ahead to 2026, I can’t help but think of Rocky Balboa. Not the invincible Rocky from Rocky III strutting around in silk robes, but the older one, in the later films, the guy who knows every punch is going to hurt...more
With the approaching end of 2025, the Massachusetts Department of Family and Medical Leave (DFML) has issued updated notices supporting Massachusetts Paid Family and Medical Leave (MA PFML) compliance. Additionally, the...more
2026 Retirement Plan Limits - The IRS has announced inflation-adjusted limits for retirement plans in Notice 2025-67. The 2026 retirement plan limits are summarized below....more
The Commissioner of Internal Revenue announced the 2026 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more
The Internal Revenue Service recently announced its cost-of-living adjustments applicable to dollar limitations on benefits and contributions for retirement plans generally effective for Tax Year 2026 (see IRS Notice...more
The International Tax Compliance (Amendment) Regulations 2025 (2025 Regulations) introduce a mandatory HM Revenue & Customs (HMRC) registration requirement for UK investment managers and other financial institutions under the...more
The IRS is back to work and just announced the 2026 annual limits that will apply to tax-qualified retirement plans. But wait, there’s more – a surprise increase in the inaugural FICA wage limit for purposes of the mandatory...more
On November 10, 2025, the IRS issued Rev. Proc. 2025-31 (the Rev Proc.), which provides a safe harbor for investment trusts and grantor trusts to stake certain digital assets without jeopardizing their status as trusts for...more
The IRS has announced the 2026 cost of living adjustments to qualified plan limits. Below are the highlights, and our full historical chart can be found here for easy reference. In addition, the wage threshold for the Roth...more
H.R. 2940 was introduced into the United States House of Representatives. The legislation is denominated “Advancing Water Reuse Act’’ (“Reuse Act”)....more
The Cayman Islands remains one of the world’s most reputable jurisdictions for company formation and investment structures. Known for its stability, tax neutrality, and robust regulatory environment, Cayman attracts global...more
