Podcast - U.S. Real Estate Tax Planning for Global Families
Legal Principles of Fiscal Sponsorship for Sponsoring Organizations
2026 IRS Dirty Dozen: Key Scams to Watch For
REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities
Election Year 2026: A 501(c)(3) Compliance Refresher for Charities and Private Foundations
2026 LDA Reporting: Now’s the Time to Reevaluate Your Approach
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®
Tax Talk with Josh Wykle – The Big Beautiful Bill & Overtime Deductions: What's the Tea in L&E?
REFRESH Key Questions To Ask When Launching a New Charitable Corporation
The Challenge of Corruption
Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity
Taxing Intelligence: AI's Role in Modern Tax Administration
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Navigating Contractor vs. Employee Classification
Insider Transaction Traps for the Unwary
Multijurisdictional Employers, Part 1: Independent Contractors vs. Employees
The Presumption of Innocence Podcast: Episode 60 - Enforcement Priorities of the Second Trump Administration: Employee Retention Tax Credit
REFRESH Steps for Launching a New Charitable Corporation
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
In December 2025, Treasury and the IRS issued proposed regulations under Code section 892 (Prior Proposed Regulations) addressing the taxation of foreign government investment income in the United States. Key provisions...more
Recent legal developments may create a significant but time-sensitive refund or abatement opportunity for taxpayers that were assessed and paid certain federal tax penalties and interest during the COVID-19 federal disaster...more
On June 4, 2026, the U.S. Tax Court released a memorandum decision in Paschall v. Commissioner addressing the federal tax treatment of staking, holding that there was taxation on staking rewards credited to Mr. Paschall’s...more
Nonprofits that prepare early are better positioned to access credit quickly when needs arise. Lenders move faster and negotiate more favorably when an organization’s governance, regulatory, and financial house is in order....more
Welcome back to The Week in Weed, your Friday look at what’s happening in the world of legalized marijuana. This week, we see lawsuits filed to block cannabis rescheduling. Minnesota is taking steps to overhaul their...more
Our Federal & International Tax Group examines final regulations that relieve partnerships from the requirement to report a transferor’s share of hot assets and other items within a short time after a transfer of partnership...more
Two critical deadlines are converging. Calendar year plans must adopt amendments reflecting the SECURE Act, CARES Act, and SECURE 2.0 by December 31, 2026 (with later deadlines for collectively bargained and governmental...more
Key Takeaways: Congress is considering expanded Schedule H reporting requirements for certain tax-exempt hospital organizations required to file Form 990 to require more detail on community benefit, charity care, 340B...more
At a May 28, 2026 public hearing, fuel producers, agricultural stakeholders, and environmental credit companies testified before the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS), calling...more
Our Federal & International Tax Group examines newly proposed Treasury Department and Internal Revenue Service (IRS) regulations that would delay the effective dates of Section 892 rules governing foreign government...more
Following the recent decisions in Kwong v. United States (US Court of Federal Claims, 2025) and Abdo v. Commissioner (US Tax Court, 2024), the government clarified its position regarding COVID-19 disaster relief in an Action...more
Executive loan programs have become a popular strategic response to complex executive compensation demands in a competitive talent market. The use of loan programs in conjunction with incentive equity awards has also seen an...more
One message stood out during our Tax Symposium 2026 session, Tax controversy: What’s hot and what’s not: The Internal Revenue Service (IRS) is becoming more strategic in how it pursues audits and disputes in today’s...more
Taxpayer filed federal tax returns for tax years 2015 through 2018 but did not pay the taxes owed. The IRS issued a Notice of Intent to Levy, and taxpayer requested a Collection Due Process hearing....more
A Treasury Inspector General for Tax Administration (TIGTA) report warned that the IRS’s efforts to transition to a “zero-paper” processing system faces significant obstacles related to funding, staffing shortages, and...more
For over forty years, Section 280E of the Internal Revenue Code imposed a unique challenge on cannabis operators, unlike any other legal business: it taxed them on income they never actually retained....more
The United States Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) published new proposed Section 892 regulations (2026 Proposed Regulations) regarding the applicability dates of...more
According to statistics released by the Administrative Office of the U.S. Courts for the twelve-month period ending Dec. 31, 2025, bankruptcy filings by businesses rose 7.1 percent and non-business filings increased by 11.2...more
Many businesses and nonprofit organizations that filed employee retention credit (ERC) refund claims received refund claim denial letters from the IRS; the first wave of these letters was issued in July and August 2024. This...more
The Internal Revenue Service (IRS) recently announced (see Revenue Procedure 2026-24) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and...more
A new, once-in-a-decade window is opening for the designation of federal Opportunity Zones (OZs), which creates a significant and time-sensitive opportunity for developers, investors, businesses, and community stakeholders to...more
The Schedule K-1 is a tax form that pass-through entities use to report each owner’s share of the entity’s income, deductions, credits, and other tax items. It is also one of the great rock stars of business divorce...more
On May 29, 2026, the Internal Revenue Service (IRS) and Department of the Treasury released new proposed regulations under Section 892. These new proposed rules provide revised applicability dates for the Section 892 rules...more
On May 29, 2026, the IRS announced the Health Savings Account limits for 2027. With respect to contribution limits, and reflecting the inflationary environment, the limits are higher than the ones for 2026 and the required...more