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Husch Blackwell LLP

Voluntary Certification for RNG Projects: New Qualification Standards for Animal Waste

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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

Blank Rome LLP

Minnesota’s Sourcing of Services Just Got Messy

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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

Groom Law Group, Chartered

2026 Retirement Plan Limits Announced

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

Bricker Graydon LLP

Retirement Plan Limit and Catch-up Contribution Modifications for 2026

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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

Miller Canfield

IRS Published 2026 Inflation-Adjusted Plan Limits

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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

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

2026: The Year That Will Test Every 401(k) Plan Sponsor

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

Ogletree, Deakins, Nash, Smoak & Stewart,...

Massachusetts Paid Family and Medical Leave Program: November 2025 End-of-Year Update

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

Kilpatrick

2026 Retirement Plan Limits

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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

Williams Mullen

Benefit and Contribution Limits for 2026

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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

Jackson Lewis P.C.

2026 Cost of Living Adjustments for Retirement Plans

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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

Katten Muchin Rosenman LLP

New UK CRS Rules: Registration Now Required for UK Investment Managers by 31 December 2025

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

Seyfarth Shaw LLP

Shutdown’s Over—IRS Wastes No Time Reminding You You’re Still Not Saving Enough, Because Priorities

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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

Troutman Pepper Locke

IRS Provides Guidance for Trusts Engaged in Staking

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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

Holland & Hart - The Benefits Dial

Money, So They Say… 2026 IRS Limits Announced

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

Mitchell, Williams, Selig, Gates & Woodyard,...

Advancing Water Reuse Act: H.R. 2940 Introduced in the U.S. House of Representatives

H.R. 2940 was introduced into the United States House of Representatives. The legislation is denominated “Advancing Water Reuse Act’’ (“Reuse Act”)....more

IR Global

Setting Up a Cayman Entity: What You Need to Know

IR Global on

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

Brownstein Hyatt Farber Schreck

Taxation & Representation, Nov. 2025 #2

Shutdown Week 7 – The End: Over the weekend, Senate Majority Leader John Thune (R-SD) kept the Senate in session to complete negotiations on a deal to end the ongoing government shutdown. After failing to advance a continuing...more

Foley Hoag LLP - Cannabis and the Law

Congress Attempts to Close the Hemp Loophole: What Legal and Strategic Considerations are Next?

Summary - With Congress slamming the door shut on intoxicating hemp products – albeit 365 days from now – there is tremendous uncertainty. While tomorrow may look no different, the exploding hemp beverage and other...more

Bilzin Sumberg

Opportunity Zones and the Sports & Entertainment Industries: New Incentives Under the OBBBA

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The Opportunity Zone (OZ) program, originally enacted under the 2017 Tax Cuts and Jobs Act, was designed to stimulate private investment in low-income communities by offering significant tax benefits to investors who reinvest...more

Mayer Brown

Brasília em Pauta - Edição Nº 220

Mayer Brown on

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

McDermott Will & Schulte

IRS announces 2026 employee benefit plan limits

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The Internal Revenue Service (IRS) has announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2026....more

Clark Hill PLC

CHPS Podcast Episode 6: Analyzing Michigan's Budget Process

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In Episode 6 of CHPS of Insight, host Chris White welcomes two members of Clark Hill Public Strategies’ Lansing team — Brad Williams, Director, and Brian O’Connell, Senior Director — for a deep dive into the Michigan state...more

Fox Rothschild LLP

Tax Court Economic Substance Ruling is a Mixed Bag for Taxpayers

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Yesterday the Tax Court issued its much awaited opinion in Patel v. Commissioner. After the Court disallowed deductions attributable to Patel’s captive insurance arrangement, it ordered briefing on the applicability of the...more

Freeman Law

U.S. Government: Closed Until Further Notice

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The Shutdown & the IRS: What is Going On - When Congress fails to pass appropriation bills or a continuing resolution, non‑essential federal operations are forced to pause. The Internal Revenue Service (“IRS”) is no...more

Goodwin

Derivatives for REITs: Managing Risks and Rewards

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In the modern age, public REITs use derivative instruments to manage risk, raise capital and manage their sources and uses of capital based on future commitments. ...more

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