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BakerHostetler

[Podcast] The Cloakroom with Peter Roskam: 37th Annual Legislative Seminar – Congressman Brad Knott, R-NC

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Former Congressman Peter Roskam, who leads BakerHostetler’s Federal Policy team, provides listeners with a front-row seat to the most important policy and political debates in Congress. In this episode of “The Cloakroom with...more

Mayer Brown

FinCEN and Banking Agencies Issue Joint Advisory on Non-Work-Authorized Populations and ITIN-Based Account Due Diligence

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On June 5, 2026, the Treasury Department’s Financial Crimes Enforcement Network (“FinCEN”), jointly with the Federal Deposit Insurance Corporation (“FDIC”), the Office of the Comptroller of the Currency (“OCC”), and the...more

Littler

Federal Court Invalidates $100K H-1B Fee

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On Monday, June 8, 2026, a federal judge in Massachusetts invalidated the $100,000 fee for new H-1B visas,1 determining that President Trump lacked the authority to impose a tax on this visa program for highly skilled...more

McDermott Will & Schulte

Portuguese real estate transfer tax on restructurings violates EU law – signal effect for Germany

By judgment of June 4, 2026, in case C‑837/24 ‘Nova Iberomoldes’, the Court of Justice of the European Union (CJEU) held that the Portuguese real estate transfer tax on restructurings infringes the Capital Duty Directive...more

McDermott Will & Schulte

EU VAT: What recent CJEU cases mean for bundled or composite supplies

Recent case law from the Court of Justice of the European Union (CJEU) confirms a restrictive approach to treating multiple elements as a single supply for VAT purposes....more

Cooley LLP

Primer: Carried Interest in Private Equity and Venture Capital Funds

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We are often asked about the prevalent market options for structuring carried interest provisions in private equity and venture capital funds. In this post, we’ll speak of mainstream private equity and venture capital funds,...more

Bricker Graydon Wyatt LLP

Opportunity Zone Redesignations Are Coming: Action Items for Economic Developers

The Opportunity Zone program is moving into its next phase, and communities should start preparing now. Under the One Big Beautiful Bill Act (OB3A), the program is now permanent and will operate on a rolling 10-year...more

Groom Law Group, Chartered

From PLR to Policy: OPTIONS Act Would Allow Employee Allocation of Employer Contributions Across Tax‑Free Benefits

On April 15, House Ways and Means Committee members Reps. Greg Steube (R-Fla.) and Suzan DelBene (D-Wash.) introduced a bill, the Optimizing Participant Tax Incentives Through Optional Noncash Selections (OPTIONS) Act, which...more

Payne & Fears

Federal Judge Strikes Down $100,000 H-1B Visa Fee

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On June 8, 2026, a federal judge in Massachusetts struck down the Trump administration’s $100,000 fee for H-1B visa petitions. The ruling is the latest development following our September 2025 alert regarding the Trump...more

Rivkin Radler LLP

“For Want of a Nail” – A Poor Reason to Lose a Charitable Contribution Deduction

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“It is more blessed to give than to receive.” Undoubtedly, you’re familiar with the foregoing proverb that seeks to encourage “charitable behavior” among the members of society, and to dissuade them from pursuing only...more

Bond Schoeneck & King PLLC

New York’s Mandatory Retirement Savings Requirement Now in Effect

New requirements are now in effect in New York State for employers who do not offer a tax-qualified retirement plan for their employees. Effective earlier this year, the New York Secure Choice Savings Program (the Program)...more

Katten Muchin Rosenman LLP

New York City Enacts Annual 'Pied-à-Terre Tax' on Second Homes

New York City has enacted a new annual tax (being referred to in the press as the "pied-à-terre tax") on certain residential properties that are not used as primary residences, either by the owner of the property or a tenant...more

Groom Law Group, Chartered

Cheers for Charity Parity Legislation

Great news for retirement plan participants who wish to make charitable distributions directly from their qualified plan accounts! A bipartisan group of Representatives and Senators have joined to co-sponsor the “Charity...more

Husch Blackwell LLP

Court Vacates IRS Beginning-of-Construction Rules, but Renewable Energy Developers Should Be Cautious

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A federal court has vacated IRS Notice 2025-42, which had eliminated one of two safe harbors that wind and solar energy developers could use to establish beginning-of-construction for their projects. Under the Notice, the 5%...more

Bricker Graydon Wyatt LLP

Kwong v. United States: A Pandemic Tax Plot Twist (and Why You Should Care Now)

A November 2025 court decision just dropped a potential refund bombshell—and if you haven’t looked at your tax files lately, now’s the time. In Kwong v. United States, a federal court said the IRS tax deadlines weren’t just...more

Harris Beach Murtha

New York Poised to Expand Affordable Housing Financing Flexibility

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If signed by the Governor Hochul, New York State Senate Bill S9571 could meaningfully reshape how the New York State Low-Income Housing Tax Credit (SLIHC) program is used to finance affordable housing projects....more

ArentFox Schiff

Proposed Rental Housing Supports in the 2027 DC Budget

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The 2027 DC budget would deliver significant new funding, programs, and policy changes to rental housing across the District of Columbia, affecting all parties involved, like tenants, landlords, and developers....more

ArentFox Schiff

Cheers to That! Tariff Refund Opportunity for Alcohol Companies

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US alcohol importers, and alcohol suppliers that rely on imported ingredients or raw materials to produce their products, have been on a rollercoaster during President Trump’s second term trying to keep up with the...more

Stoel Rives LLP

District Court Vacates IRS Beginning of Construction Notice

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Public Law 119-21 (commonly known as the One, Big, Beautiful Bill Act) (the “OBBBA”) included a number of changes to the PTC under IRC § 45Y and the ITC under IRC § 48E.  Among other changes, the OBBBA included a provision...more

Mayer Brown

Brasília em Pauta - Edição Nº 243

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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

Franczek P.C.

Cook County Found Liable for Property Tax Sale Violations

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Takeaway: A federal court has held Cook County liable for knowingly operating an unconstitutional tax sale system that strips homeowners of equity without compensation, a ruling that will drive reforms to Illinois property...more

Mayer Brown

Notice No. 6/2026 – PGFN Publishes Notice on Tax Settlement for the Regularization of Outstanding Debts

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The Office of the Attorney General of the National Treasury (Procuradoria-Geral da Fazenda Nacional, "PGFN") has published Notice No. 6/2026, which sets forth the conditions for taxpayers to adhere to the PGFN's tax...more

Paul Hastings LLP

Potential UK Labour Party Leadership Change — Tax Implications

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Labour Party Leadership and Potential Fiscal Policy Reforms - Speculation around current UK Prime Minister Sir Keir Starmer’s long-term position has intensified following recent weak local election results. While the Prime...more

White & Case LLP

Federal court strikes down IRS limits on five percent safe harbor

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On June 6, 2026, a federal court vacated IRS Notice 2025-42 (the “2025 BOC Notice”), which purported to eliminate the “five percent safe harbor” (first established in IRS Notice 2013-29) for wind and certain solar projects...more

Hone Maxwell

QSBS Planning for Founders vs. Investors: Key Differences

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Qualified Small Business Stock (QSBS) can offer significant federal tax savings for both startup founders and investors, including the potential exclusion of up to 100% of capital gains. ...more

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