News & Analysis as of

Sunset Provisions

ArentFox Schiff

The Sunset of the Doubled Estate, Gift, and GST Tax Exclusion Amounts After December 31, 2025

ArentFox Schiff on

The TCJA doubled the lifetime exclusion and GST tax exemption. This exclusion amount, adjusted for inflation, is now $13.61 million and is expected to be approximately $13.99 million in 2025. However, in 2026, the amount will...more

Husch Blackwell LLP

August 2024 Trade Law Updates

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In Husch Blackwell’s August 2024 Trade Law Update you’ll learn about the following updates in international trade and supply chain law: •An update on U.S. Department of Commerce decisions - •U.S. International Trade...more

Dunlap Bennett & Ludwig PLLC

Estate Tax “Cinderella” Story: Millions Of Dollars Disappearing At The Stroke Of Midnight On January 1, 2026!

The classic children’s tale of Cinderella has the magic spell that transformed Cinderella expiring at the stroke of midnight after the ball. Her magnificent coach turned back into a pumpkin, inspiring a commonly used phrase....more

Venable LLP

“Don’t Let the Sun Go Down on Me” - Plan Ahead for the Sunset of Federal Estate and Gift Tax Exemptions at the End of 2025

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The Tax Cuts and Jobs Act of 2017 (TCJA) enacted significant changes in the federal estate and gift tax laws commencing in 2018. One of the most notable changes was that the TCJA doubled the federal lifetime gift tax...more

Braumiller Law Group, PLLC

August 2024 Newsletter

This is the first of a three-part series about the USMCA joint review process, focusing on China, Mexico, and competing visions of a “worker-centered” trade policy. Part one introduces the USMCA joint review process and...more

Braumiller Law Group, PLLC

Hot Topics in International Trade - August 2024 - USMCA Joint Review Process Part 1

This is the first of a three-part series about the USMCA joint review process, focusing on China, Mexico, and competing visions of a “worker-centered” trade policy. Part one introduces the USMCA joint review process and...more

Davis Wright Tremaine LLP

Maryland Creates a New Paradigm for Data Privacy

On May 10, 2024, Maryland Governor Wes Moore signed the Maryland Online Data Privacy Act of 2024 ("MODPA" or the "Act"), bringing the number of comprehensive state privacy laws to 18and establishing a new, more restrictive...more

Husch Blackwell LLP

March 2024 Trade Law Update

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In Husch Blackwell’s March 2024 Trade Law Update you’ll learn about the following updates in international trade and supply chain law: •An update on U.S. Department of Commerce decisions - •U.S. International Trade...more

Miller Canfield

Debt Limit to Qualify for Subchapter V and Chapter 13 Set to Revert This Summer

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In 2022, Congress passed the Bankruptcy Threshold Adjustment and Technical Corrections Act (the “Act”), raising the debt limits for bankruptcy cases under the Small Business Reorganization Act (“SBRA,” a.k.a. “Subchapter V”)...more

Husch Blackwell LLP

February 2024 Trade Law Update

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In Husch Blackwell’s February 2024 Trade Law Update you’ll learn about the following updates in international trade and supply chain law: •An update on U.S. Department of Commerce decisions- •U.S. International Trade...more

Holland & Knight LLP

No Sunset on the Horizon for EKRA

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Recently, Holland & Knight healthcare attorneys have received questions as to whether the Eliminating Kickback in Recovery Act (EKRA) is still in effect, given the recent expiration of many provisions of the Substance...more

Rivkin Radler LLP

Plan Now for Sunsetting Estate & Gift Tax Exemption

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As we’ve previously discussed, portability is an important feature of an estate plan. Portability allows the surviving spouse to die to “save” any of their predeceased spouse’s unused federal estate and gift exemption amount....more

Rivkin Radler LLP

Nothing Lasts Forever –Expiring Tax Provisions

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The Long-Term View- Among its core functions, federal tax policy seeks to encourage those behaviors among businesses that, in the long run, will have a lasting positive effect upon the nation’s economy as a whole. ...more

Husch Blackwell LLP

December 2023 Trade Law Update

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In Husch Blackwell’s December 2023 Trade Law Update you’ll learn about the following updates in international trade and supply chain law: • An update on U.S. Department of Commerce decisions- • U.S. International Trade...more

Skadden, Arps, Slate, Meagher & Flom LLP

Investment Treaty Arbitration in India: Perspectives of the State and Indian Investor

Bilateral investment treaties (“BITs”) are agreements between countries that attempt to provide protections to investors from one state investing in the other (the “host state”). India’s experience with BITs and investor...more

Braumiller Law Group, PLLC

November 2023 Newsletter

In recent years, the global spotlight has illuminated the grave concerns surrounding human rights violations within China's Xinjiang region, particularly those impacting the Uyghur population. The Uyghur Forced Labor...more

Husch Blackwell LLP

October 2023 Trade Law Update

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In Husch Blackwell’s October 2023 Trade Law Update you’ll learn about the following updates in international trade and supply chain law: • An update on U.S. Department of Commerce decisions- • U.S. International Trade...more

Vinson & Elkins LLP

The UK Issues Ultimatum on the Energy Charter Treaty: What's Next?

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The UK has announced that it will review its membership of the Energy Charter Treaty (the “ECT” or “Treaty”) if there is no agreement on modernisation by November 2023. This announcement comes after a second vote on...more

Constangy, Brooks, Smith & Prophete, LLP

GA update: Voting leave, no sunset on Kin Care

Georgia’s voting leave law changed effective July 1. First, the Georgia statute was amended to add “advance in-person voting” (early voting) to the types of voting for which employers must allow unpaid time off....more

Morrison & Foerster LLP

Protecting Tax Assets – Considering an NOL Rights Plan - UPDATED

A corporation’s net operating losses (NOLs)are important assets that can be used to reduce future taxable income. But certain changes in a corporation’s ownership can significantly reduce the value of those NOLs....more

Proskauer Rose LLP

Private Credit Deep Dives – MFN (United States)

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In recent months – as credit spreads have continued to widen – sponsors, borrowers and lenders alike have frequently found themselves combing through their loan documents to check the scope of the pricing “MFN” provisions...more

Husch Blackwell LLP

June 2023 Trade Law Update

Husch Blackwell LLP on

In Husch Blackwell’s June 2023 Trade Law Update you’ll learn about the following updates in international trade and supply chain law: • An update on U.S. Department of Commerce decisions- • U.S. International Trade...more

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

California Legislature Moves to Expand and Make Permanent Hospitality and Building Services Recall Rights

The California Legislature is poised to make it even more difficult for hospitality and business service providers to operate in California. Senate Bill (SB) No. 723 amends California Labor Code Section 2810.8, which provides...more

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

Tennessee Removes COVID-19 Statute’s Sunset Provision

Tennessee has permanently extended its COVID-19 statute under an enactment that went into effect earlier this year. Senate Bill (SB) 11, signed into law with immediate effect by Governor Bill Lee on March 21, 2023,...more

Eversheds Sutherland (US) LLP

The real deal? R&E amortization may be here to stay

The Tax Cuts and Jobs Act (TCJA) included a sunset provision for immediate expensing of research and experimentation (R&E) expenditures, generally providing that such expenses would be subject to five-year (domestic R&E) or...more

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