Marijuana to Schedule III: What Changes, What Doesn’t, and What Comes Next
6 Key Takeaways | Update on Significant Unclaimed Property Issues
5 Key Takeaways | New York Tax Developments
Childcare Benefits Under the Big Beautiful Bill: What's the Tea in L&E?
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'
On January 5, 2026, the Organisation for Economic Co-operation and Development (“OECD”) announced that the Inclusive Framework on Base Erosion and Profit Shifting agreed to a new package of administrative guidance (the...more
As 2025 ended and 2026 commenced with a flurry of legislative activity in New Jersey touching on cannabis businesses. These changes, as a whole, impact several material changes to the marketplace, including: (a) increasing...more
The 2026 Italian Budget Law was published in the Italian Official Gazette on December 31, 2025. It introduces significant changes to Italy’s tax framework with material implications for investors, financial intermediaries,...more
Tradicionalmente, conforme a lo dispuesto en los artículos 24 y 408 del Estatuto Tributario (ET), en materia de servicios, solo se consideran ingresos de fuente nacional aquellos derivados de los que son prestados en...more
The Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework (Inclusive Framework) on January 5, 2026, released its Side-by-Side (SbS) Safe Harbor package (SbS Package) to streamline Pillar Two's...more
Prior to the enactment of Section 409A, no single section of the Internal Revenue Code governed taxation of nonqualified deferred compensation. Income inclusion of deferred compensation was historically governed by a variety...more
With electricity demand rising across the United States, nuclear power is receiving renewed attention from energy developers, investors, and financiers – both for existing facilities and new projects....more
Investment in data centers continues to increase significantly as the country builds out infrastructure to accommodate the digital economy and growth of artificial intelligence. Many states, including Texas, have now...more
The umbrella partnership real estate investment trust (“UPREIT”) structure, a cornerstone of the modern REIT industry, provides REITs with powerful tools for both property acquisitions and executive compensation. ...more
On December 16, 2025, the Internal Revenue Service issued a Final Rule implementing section 139E-1 of the Internal Revenue Code and the Tribal General Welfare Exclusion Act of 2014. The rule governs when benefits provided...more
The Internal Revenue Code (the Code), as amended, requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding employees’ and former employees’...more
The clean energy industry is at a crossroads. The One Big Beautiful Bill Act (OBBBA) introduced sweeping restrictions on Foreign Entities of Concern (FEOCs), fundamentally changing how developers, manufacturers, and investors...more
In Estate of Rowland v. Commissioner, the Tax Court held that estate tax returns filed solely to elect portability must still be complete and properly prepared. Even when no estate tax is owed, missing asset-level information...more
On January 15, 2026, the IRS and Treasury issued Notice 2026-13, which updated the guidance available to plan administrators tasked with providing rollover notices and safe harbor special tax notices designed to comply with...more
For startup founders seeking to reduce their potential tax exposure through a Section 83(b) election, timing matters. ...more
The Internal Revenue Service has announced plans to roll out a new settlement initiative aimed at reducing the significant backlog of conservation easement cases currently pending before the U.S. Tax Court and the examination...more
In a recent decision, the Wisconsin Tax Appeals Commission drew a bright line for sourcing receipts from software for sales factor apportionment purposes: without a contract with the end-user, a company cannot source receipts...more
Trump Accounts are a new, tax-favored savings vehicle for minors created under the One, Big, Beautiful Bill Act....more
In late December 2025, the Tennessee Department of Revenue (the Department) posted Revenue Ruling #25-10, which concluded that the Tennessee business tax does not apply to Bitcoin teller machines, citing Business Tax...more
A spousal lifetime access non-grantor trust (often referred to as a "SLANT") is an irrevocable trust structured to benefit the donor's spouse, while avoiding grantor trust treatment for income tax purposes. The structure is...more
On December 31, 2025, the New York State Department of Environmental Conservation (NYSDEC) finalized important amendments to the regulations that implement its remedial programs, including the Brownfield Cleanup Program (BCP)...more
Buried inside the annual defense spending bill, the National Defense Authorization Act, is the “Holding Foreign Insiders Accountable Act,” which was signed into law by President Donald Trump on December 18, 2025....more
A proposed California ballot initiative – “The 2026 Billionaire Tax Act” (also known as Initiative 25-0024) – has been getting a lot of attention, and it could have implications for business valuations, capital structures and...more
The West Virginia Legislature started its 60-day regular session on January 14, 2026 at breakneck speed with a total of 565 bills – 306 in the House and 238 in the Senate – introduced on the first day and with new leadership...more
The Court of Appeal affirmed rulings that a water district’s groundwater replenishment charges were unconstitutional “taxes” because the District failed to prove the cost-allocation requirement of Proposition 26’s...more
