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The Presumption of Innocence Podcast: Episode 60 - Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit
Impuesto de Timbre, ¿otra vez?
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Public Finance
5 Key Takeaways | Artificial Intelligence: What Tax Professionals Need to Know
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Real Estate and Tax
First 60 Days of the Trump Administration: Food and Agriculture Policy
Antitrust Insights for Private Equity Navigating the New Administration's Policies — PE Pathways Podcast
GILTI Conscience Podcast | Navigating Permanent Establishments in International Tax Law
Once Removed Episode 38: The Legacy Mindset: What It Is and How to Build It
Nonprofit Basics: IRS 10-Course Charity Workshop
Adapting to Tariffs and Other Trade Policy Shifts Under the Trump Administration
Ley Mbappé
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
3 Key Takeaways | Update on Chicagoland Local Taxes
4 Key Takeaways | New York Tax Developments
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Media reports about the Trump administration’s desire to revoke the tax-exempt status of prominent charitable organizations recently jolted the United States’s nonprofit community with anxiety over the impact potential...more
The U.S. Department of Treasury (Treasury) released final and proposed regulations under § 861 of the Code addressing the U.S. federal income tax classification of digital content and cloud computing transactions (the “Final...more
In recent years, the utilization of qualified small business stock (“QSBS”) under Section 1202 has grown considerably. Many businesses are formed as corporations at conception, private equity investors calculate the tax...more
The explosive finale of White Lotus Season 3 left fans with more than just plot twists—it raised fascinating legal and tax questions. Chief among them: what are the implications of Greg’s $5 million wire transfer to Belinda,...more
This article provides an overview of the impact that the proposed HB 96 cap on school district general fund carryover balances will have on other areas of Ohio’s economic development ecosystem, including property tax rates,...more
Kilpatrick’s John Pierce recently joined a panel of other thought leaders from Japan, Switzerland, Brazil, and India to discuss “Recent Tax Incentives to Foster Energy Transition and their Expected Impact in Energy Projects...more
At Frost Brown Todd’s inaugural FBT Connect™ Manufacturing event on April 8, experts opined on the regulatory impacts facing the manufacturing industry today. Jonathan Miller, partner-in-charge of Frost Brown Todd’s...more
From cellphone bans to teacher evaluations: Illinois lawmakers are considering several education issues this session “With just over a month left in the spring legislative session,- Illinois lawmakers are advancing a...more
En este episodio de "A Lo Legal En Par Minutos", el socio Edwin Cortés conversa con Sergio Alayon sobre los contratos de colaboración empresarial, una modalidad muy vigente para hacer negocios sin necesidad de constituir una...more
How do integrated business services provide a broader perspective? Why is it important to look for a single-source provider of legal, tax, accounting, and business advisory services? Perhaps one of the most basic corporate...more
The Tax Court recently held that a hedge fund’s basket option contracts were in substance tax ownership of the underlying basket securities. The hedge fund, through its affiliated entities, entered into 10 basket option...more
On April 5th and April 10th, respectively, the Senate and House approved the FY25 budget resolution, thereby opening the budget reconciliation process and paving the way to enact President Trump’s various tax proposals,...more
In California, it seems that everything must be registered and reported to the state. A spot bill, SB 789 (Menjivar) was recently amended to require that individuals and entities owning commercial property in the state to...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
On April 3, 2025, the Department of Labor issued Field Assistance Bulletin No. 2025-02 (the FAB), providing initial guidance and updated models for defined benefit plan Annual Funding Notices that comply with the notice...more
Over the past few decades much has been written about the benefits of engaging in asset protection planning to protect one’s legacy from future unknown, unforeseen lawsuits and other third-party claims. Antidotally, those of...more
With the Connecticut General Assembly in the home stretch of the 2025 legislative session, the following noteworthy property tax bills have been voted out of committee for consideration and possible action by both chambers of...more
The wildfires in Southern California earlier this year were another sobering reminder of the devastating impact of natural disasters on local communities, and Connecticut is certainly not immune....more
Last month, Bloomberg carried an article about a “small but growing trend” of states that are either cutting their individual income taxes or phasing them out entirely. According to the article, the states adopting these...more
Five years and two presidential administrations later, tensions remain — with the IRS and tax credit applicants — over the pandemic-era Employee Retention Tax Credit (ERC). While the IRS has been continuing a Biden-era...more
Across the globe, second and third generations are inheriting significant wealth and with it, the opportunity to professionalise how their family manages, governs and grows that wealth. Many are establishing dynamic,...more
On April 17, 2025, the U.S. Internal Revenue Service (the “IRS”) issued Notice 2025-23 (the “Notice”), announcing its intention to withdraw the recently released final regulations final regulationsthat classify certain...more
To most, the month of May means the start of Spring and warm weather. But to Suffolk County property owners, the month of May means Spring, warm weather AND the real property tax grievance filing period. As always, the...more
It was a quieter week at the Iowa State Capitol as we reach the final stretch of the 2025 legislative session. As the first year of a general assembly, session is scheduled for 110 days, and this year, that day falls on...more
Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more
