Insider Transaction Traps for the Unwary
REFRESH Nonprofit Basics: Insider Transactions and Nonprofits
An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations
2022 Significant Developments in the Tobacco Industry and What to Expect in 2023 (Part Two) - Regulatory Oversight Podcast
Change of Control: Golden Parachute Rules in the Sale Process
Lowndes Client Corner Podcast Episode 5 - Winter Park Distilling Company Brews One-Of-A-Kind Facility in Winter Park
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Episode 26: Talking Tax Reform and Executive Comp
As reported in our May 22, 2026, blog item, the Internal Revenue Service (IRS) announced on May 18, 2026, that it will hold a hearing on June 18, 2026, on the notice of filing to add methyl methacrylate-ethyl...more
On June 5, 2026, the Internal Revenue Service released Notice 2026-36 announcing its intent to issue proposed regulations under Section 4960 of the Internal Revenue Code addressing the significant expansion under the One Big...more
Charitable giving has become an important goal of many entrepreneurs who have accumulated substantial wealth in closely held businesses. Among the many philanthropic vehicles available, the private foundation stands apart for...more
The Internal Revenue Service (IRS) announced on May 18, 2026, that it will hold a hearing on June 18, 2026, on the notice of filing to add methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene...more
Welcome to the latest edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. We pull together the items we deem most important to provide...more
The Virginia legislature and Governor Abigail Spanberger remain at a stalemate over a bill that would make the Commonwealth the latest state to approve an adult-use cannabis market....more
On April 30, 2026, the Treasury and IRS released temporary regulations (T.D. 10047) and identical proposed regulations (REG-119294-25) under section 6435 of the Code, which was added by the One Big Beautiful Bill Act (OBBBA)....more
In the recently concluded 2026 Regular Session of Kentucky’s General Assembly, there was significant activity concerning prediction markets like Kalshi and Polymarket, all with potential serious economic impact....more
The Iowa legislature adjourned sine die on May 3, 2026, after marathon caucuses and floor debate through the night on Saturday, May 2, and most of the day on Sunday, May 3. Slated for 100 days, the legislature extended 12...more
For high-net-worth families, charitable giving is often more than a financial decision — it is a reflection of deeply held values and a cornerstone of family legacy. Two of the most popular vehicles for structured...more
In an informal procedure decision rendered on March 24, 2026, Justice Rabinovitch of the Tax Court of Canada (“Tax Court”) dismissed in part the appeal in Moseley v. The King, 2026 TCC 59, ruling that the appellant taxpayer...more
Washington State recently enacted an income tax, effective January 1, 2028, on earners with income in excess of $1 million, which has left critics speculating that this tax will rapidly expand to other taxpayers in future...more
On April 10, at the request of the Commodity Futures Trading Commission (CFTC) and the Department of Justice, the U.S. District Court for the District of Arizona granted a temporary restraining order (TRO) through April 24...more
President Trump has famously said that “‘tariffs’ is the most beautiful word to me in the dictionary.” As financial service firms know, the Administration’s tariff policy has not been limited to non-U.S. goods and services....more
Welcome to the March 2026 edition of The Sports Law Playbook. In this issue, we explore key tax considerations and gift planning strategies for athletes looking to give back to the people and communities that have supported...more
Charitable remainder trusts (CRTs) remain a key strategy in philanthropic and tax planning, particularly for clients facing significant liquidity events or seeking to diversify highly appreciated, low-yielding assets. When...more
Last month, the IRS released GLAM 2026-001 clarifying that applicable tax-exempt organizations (“ATEOs”) cannot escape the IRC Section 4960 excise tax on excess executive compensation simply because a covered health insurance...more
You have finally reached agreement on your new Executive Director’s contract. After much internal deliberation, the Compensation Committee ultimately approves a compensation package that significantly exceeds the...more
Share on LinkedIn Share on Twitter Print Share by Email Share Back to top A loan regime split-dollar life insurance arrangement can be an important option to provide retirement benefits to nonprofit executives while...more
When a company is sold, senior executives and key personnel often stand to receive significant payments, such as transaction bonuses, accelerated equity vesting, severance, and earnout participation....more
Welcome to your monthly legal insights on the trends impacting the Retail, Hospitality, and Food & Beverage Industries....more
As the saying goes, there are only two certainties in life—death and taxes. Unless, as in the case of Miculinic Investment Corp. v. 2303515 Ontario Inc., et al., you're dealing with the amount of tax owing on a purchase of...more
The Internal Revenue Service has announced broad federal tax relief for individuals and businesses affected by the severe storms, flooding, landslides, and mudslides that began on December 9, 2025, in Washington State....more
What do you think of when someone mentions Montana? Is it the seemingly boundless landscape from which the largest land-locked state derived its nickname, Big Sky Country? What about its Rocky Mountain national parks, like...more
As discussed in an article published by attorneys in Vedder’s Tax group, the Inflation Reduction Act of 2022 imposed a 1 percent excise tax on certain repurchases of publicly traded corporate stock made after December 31,...more