First 60 Days of the Trump Administration: Food and Agriculture Policy
Business Better Podcast: Manufacturing Moment - Manufacturers’ Priorities for the New Administration
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
GILTI Conscience Podcast | Spotlight Series: A Celebration of Pride Month With IRS Veteran De Lon Harris
GILTI Conscience Podcast | Gearing Up for Pillar Two
#WorkforceWednesday: SCOTUS in Review, Biden Acts to Limit Non-Competes, NY HERO Act Model Safety Plans - Employment Law This Week®
SCOTUS Watch: The ACA and Key Health Law Areas Justice Barrett Could Impact - Diagnosing Health Care Podcast
2020 Presidential Candidates' Tax Proposals
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Podcast: Texas v. United States of America
Qualified Opportunity Zone Fund Investments
Investment Management Update – Exit Strategies
Podcast: Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue
Taking Advantage of Opportunity Zones: A Panel Discussion
[WEBINAR] Labor & Employment Law: What Changed in 2017
Impact of Tax Reform on Charitable Giving
Lawyers on Tap: Tap Tips for Entity Formation and Taxation
Podcast - New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits
Life Sciences Quarterly: Tax Cuts and Jobs Act: Implications for Life Science Business
Chicago SALT Partner David Hughes recently presented a joint webinar with DHJJ, a Chicago-based full-service accounting firm, on “OBBBA: State and Local Tax (SALT) Issues and Impacts – Analysis and Practical Guidance.”...more
The Qualified Opportunity Zone (QOZ) program was enacted in 2017 to promote economic development in low-income communities by allowing investors to defer taxes on capital gains through investments in Qualified Opportunity...more
State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we briefly summarize selected state and local tax (SALT)...more
Since their creation in 2017, Opportunity Zones (or OZs) have channeled billions of dollars into over 8,700 designated census tracts nationwide, making the OZ program one of the most ambitious community development...more
Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Ryan Liebl, Hillary August, and Stephanie Vasconcellos who provide insight into...more
As 2025 comes to an end, we are pleased to present our traditional End-of-Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 addressed health and welfare plan...more
Beginning with taxable years that start after December 31, 2025, changes to section 4960 of the Internal Revenue Code (IRC) will take effect that may substantially affect tax-exempt organizations, such as certain colleges and...more
Welcome to the 2025 year-in-review edition of REIT Tax News. Below, we summarize five key developments impacting REITs from the past year. The One Big Beautiful Bill Act’s impact on REITs - On July 4, 2025, President...more
The beginning of 2025 marked an uncertain year for estate tax planning purposes. With the estate tax exemptions set forth by the 2017 Tax Cuts and Jobs Act scheduled to expire at the conclusion of the year, there was much...more
Is it time to update your estate plan or trust? How often should one revisit existing estate planning? What impact will taxation have upon your present and future finances and estate planning?...more
This year's planning season arrives amid sweeping tax and regulatory changes that affect income, wealth transfer, business, trust administration and reporting. The enactment of the One Big Beautiful Bill Act (OBBBA) reshaped...more
The One Big Beautiful Bill Act (OBBBA), Pub. L. No. 119-21, enacted on July 4, 2025, marks a sweeping overhaul of the United States Internal Revenue Code of 1986 (Code). Fulfilling a major campaign promise of the Trump...more
Jared Libet, Assistant Deputy Attorney General in the Consumer Protection Unit, recently joined a Kelley Drye webinar to discuss IRS regulations and their impact on consumer protection settlements....more
The Opportunity Zone (OZ) program, originally enacted under the 2017 Tax Cuts and Jobs Act, was designed to stimulate private investment in low-income communities by offering significant tax benefits to investors who reinvest...more
As readers may recall, on July 4, 2025, President Trump signed into law the massive One Big Beautiful Bill Act (OBBBA) as Public Law 119-21, which made permanent many provisions of the Tax Cuts and Jobs Act of 2017. OBBBA...more
With the fourth quarter underway, recent changes to federal tax law made by the One Big Beautiful Bill Act (OB3) remain at the forefront of business planning for operations, investments, and acquisitions. OB3 became law July...more
On August 28, 2025, the Internal Revenue Service (IRS) issued Revenue Procedure 2025-28, providing procedural guidance for taxpayers on the treatment of research and experimental (R&E) expenditures under I.R.C. § 174. ...more
The enactment of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, brings clarity on key provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) that were set to expire at the end of 2025. ...more
The cat is out of the proverbial bag as the new IRS tax bracket changes for 2026 have been published. The IRS has released the 2026 income tax brackets for U.S. taxpayers. How will this impact the tax picture of most...more
Welcome to IMpact: Investment Management News. In this regular bulletin, DLA Piper lawyers share their insights on key developments that are impacting the investment management industry. ...more
The One Big Beautiful Bill Act (OBBBA) is big news for closely held businesses. Signed into law on July 4, 2025, by President Trump, the massive spending and tax package made many provisions from the 2017 Tax Cuts and Jobs...more
President Donald Trump on July 4, 2025, signed into law H.R.1, commonly referred to as the One Big Beautiful Bill Act (OBBB). (For a detailed analysis of the bill, see Holland & Knight's previous alert, "Trump Signs the One...more
Before the 2017 Tax Act, owners of a two-or-more-owner business should generally have elected that such business be an LLC taxable as a partnership. After the 2017 Tax Act, that advice remains sound. However, for a business...more
Effective charitable planning was already an intricate and complex process before the passage of the One Big Beautiful Bill Act (OBBBA) in July of 2025. The new legislation, while making swaths of changes to the charitable...more
On July 4, 2025, the President signed into law a reconciliation bill that is referred to as the One Big Beautiful Bill Act (“OBBBA”). In significant part, the OBBBA extended or made permanent various provisions of the Tax...more