Taking the Sting Out of Death Taxes with Dylan Metzner, Jones & Keller
2021 House Ways And Means Tax Proposals
NOWOTNY KNOWS SQUAT! Helping Financial Advisors Build a Clientele and Assets Under Management (AUM)!
NOWOTNY KNOWS SQUAT! Helping Financial Advisors Build a Clientele and Asset Under Management (AUM)!
Qualified Opportunity Zone Fund Investments
La loi de financement de la sécurité sociale pour 2026 augmente le taux de la CSG sur certains revenus du capital de 1,4 % et pérennise le nouveau traitement social appliqué aux gains de « Management Package »....more
“Early exercising” refers to exercising a stock option before it has fully vested, so you own the shares sooner (although they remain subject to the same vesting conditions as the stock option). For non-qualified stock...more
In 2025, Israeli real estate taxation was characterized by strict adherence to statutory requirements: reliefs, exemptions, and lower tax brackets were granted only when the conditions prescribed by law were met, within the...more
This week sees the proposal of a bipartisan tax framework that finally addresses the "phantom income" of staking. Simultaneously, the intellectual property war over AI training data has escalated significantly, with Disney...more
Following months of speculation, the Chancellor of the Exchequer Rachel Reeves has delivered her second Autumn Budget. Read a breakdown from our tax experts below. Against a backdrop of elusive economic growth, increasing...more
UK Chancellor of the Exchequer, Rachel Reeves, announced her second Budget on November 26, 2025. We set out below a summary of the main tax measures announced. Key takeaways include increases in income tax rates for...more
Gold has always symbolized wealth, security and permanence — qualities making it an attractive asset for high-net-worth families seeking to preserve and transfer wealth across generations. But when it comes to gifting or...more
The first Budget of the new Government's term, Ireland's Budget 2026 sets out a €9.4bn package focused on resilience, investment and fiscal discipline. It aims to protect jobs, support growth and strengthen public finances...more
The regime sets new rules regarding the taxation of gains realized on the sale of securities held by employees or executives in the frame of management packages....more
Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified small business stock (QSBS) when a stockholder sells the same. This gain exclusion impacts venture-backed startups, angel...more
Key Takeaways: - On July 4, 2025, “The One Big Beautiful Bill Act” (the “Act”) was signed into law, introducing significant expansions of the tax benefits of “qualified small business stock” (“QSBS”) issued on or after July...more
In late 2024, the Internal Revenue Service (IRS) introduced Form 15620 to provide a standardized mechanism for taxpayers to make elections under Section 83(b) of the Internal Revenue Code (the “Code”). More recently in 2025,...more
A recent district court ruling broadened the interpretation of the statutory provisions governing exemptions from land appreciation tax and ruled that transfers of shares of a real estate association as a gift between...more
On July 4, 2025, President Donald Trump signed H.R. 1 into law, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Act). As discussed in our prior alert following the passage by the House of...more
Welcome to the June edition of our UK Tax Round Up, which discusses HMRC’s response to its consultation on the new UK carried interest regime to be introduced next year and interesting cases on the main purpose test in the...more
The 89th regular session of the Texas Legislature has voted to put some proposed constitutional amendments relating to state taxation on the ballot for the election on November 5, 2025. Let’s take a look....more
U.S. venture capitalists investing at the early stages (Seed and Series A) in a UK (or other non-U.S.) company often require that the company “flips” its corporate structure and establishes a U.S. (most commonly Delaware)...more
A 1031 UPREIT (Umbrella Partnership Real Estate Investment Trust) transaction allows real estate investors to exchange property on a tax-deferred basis under IRS Section 1031 while gaining diversification and liquidity by...more
By June 7, 2025, Gov. Bob Ferguson is expected to sign legislation into law that would increase funding for Washington State's Education Legacy Trust Account (ELTA) by raising the capital gains and estate tax rates. ...more
Given a lack of guidance on the tax treatment of non-fungible tokens (NFTs), taxpayers can be forgiven for experiencing a certain level of uncertainty with respect to how the Internal Revenue Service (IRS) will apply its tax...more