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
The US Court of Federal Claims’ (CFC) recent decision in Kwong v. United States, No. 23-267 (Fed. Cl. Nov. 25, 2025), provides significant support for the potential refund opportunity we identified in a previous blog post...more
On December 2, President Trump announced that a wealthy benefactor had committed to contribute $6.25 billion to seed certain Trump accounts, a new form of IRA for children under age 18. Trump accounts were codified under...more
As another significant year in white-collar crime and corporate enforcement in the UK comes to a close, we have summarised the key developments shaping the regulatory and investigations landscape in 2025. Below is a snapshot...more
McGuireWoods welcomed more than 1,600 attendees to Dallas for the 2025 Independent Sponsor Conference, the cornerstone of the firm’s independent sponsor initiative and preeminent gathering of independent sponsors and capital...more
Welcome to the second of our five-part blog series about Guyana, an American ally that has emerged as one of the fastest-growing economies in the world, driven by an oil boom that has transformed the country’s economic...more
Guernsey has long been recognised as a stable, sophisticated and adaptable jurisdiction for trust structuring. Its trusts regime offers a blend of flexibility, confidentiality and legal certainty, making it a compelling...more
In July 2025, the UK government (along with the Scottish government, the Welsh government, and the Department of Agriculture, Environment and Rural Affairs for Northern Ireland) (together "the Authority") published an interim...more
The One Big Beautiful Bill Act (the “Act”) includes significant amendments to bonus depreciation under Section 168(k). The Act permanently reinstated “bonus” depreciation at 100% of the cost of eligible property, and refines...more
On November 19, 2025, a Decree amending, adding and repealing various legal provisions of the Mexican Customs law was published in the Diario Oficial de la Federacion (Mexican Official Gazette). This reform will enter into...more
ISSUES AFFECTING ALL SCHEMES - AUTUMN BUDGET 2025 – PENSIONS ASPECTS - The Autumn Budget contained the following key pensions-related announcements: From April 2029, the National Insurance contributions (NICs) relief on...more
Host Warren K. Racusin welcomes Melissa L. Wiley of Lowenstein’s Tax practice and Elie Honig, CNN senior legal analyst, former federal prosecutor, and special counsel in Lowenstein’s White Collar Criminal Defense practice, to...more
The future is not an easy topic to discuss but a necessary one to ensure that your wishes are carried out. As the saying goes, there are two certainties in life: death and taxes. Unfortunately, if you live in Massachusetts...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
In late October of 2024 the UK Government announced its plans to bring carried interest within the income tax regime from April 2026, to be taxed as deemed trading income, subject to an effective tax rate of 34.1%....more
New York’s LLC Transparency Act will impose new beneficial ownership reporting obligations beginning January 1, 2026, with proposed amendments still awaiting the governor’s approval. Our Investment Funds Team breaks down...more
On 4 December 2025, the UK government published revised draft legislation for the new carried interest regime. While the core design of the legislation has not changed from the initial draft, the revised legislation includes...more
As 2025 comes to an end, it is an appropriate time to revisit state and local tax deductions and charitable giving plans. The One Big Beautiful Bill (OBBBA) introduced several updates that may influence year-end strategies,...more
The IRS has released the 2026 cost-of-living adjustments to certain limits, thresholds and penalties that apply to employee benefits plans and programs. The following charts provide the applicable limits for 2026 in...more
In furtherance of its efforts to provide guidance related to the implementation of tax law changes that are part of the One Big Beautiful Bill Act of 2025 (OBBBA), on November 25, 2025, the IRS issued Notice 2025-72 (Notice)....more
The EU Commission estimates that the proposed 15% Taxonomy alignment threshold should be attainable for about half of the current investment funds disclosing under Article 9....more
On November 21, 2025, the Internal Revenue Service (IRS) issued Notice 2025-69, providing guidance and clarification on the new federal income tax deductions for employee tips and certain overtime compensation taking effect...more
In the November 2025 Budget, the UK government confirmed that His Majesty’s Revenue and Customs (HMRC) will be introducing a “US-style” whistleblower incentive scheme (Scheme) in the UK....more
As it is the season for Connecticut municipalities to send out Notices of Assessment to property owners, here are the five steps to take to understand your property assessment and your rights to challenge the municipality’s...more
Under a regulation recently finalized by the California Franchise Tax Board (FTB), fees received by asset managers may be subject to income tax in California based on the domicile of a fund’s underlying investors or...more
I n Pirates of the Caribbean, Captain Jack Sparrow said, “Dead men tell no tales.” That’s true for pirates, but not for dead 401(k) plans. When a plan dies, it has a lot to say. It whispers through old payroll files, missing...more
