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Preliminary Injunction Blocking Enforcement of the Corporate Transparency Act

We previously discussed a ruling by a federal District Court in Alabama finding that the Corporate Transparency Act (“CTA”) was unconstitutional, with the holding limited to the plaintiffs in the case. For general background...more

Practical Business Considerations for Artists

It can sometimes be difficult for artists to focus on the business aspect of their profession. Creating art is their passion, and the business end of it can seem unimportant, or even overwhelming. It is important for every...more

Constitutional Challenges to the Corporate Transparency Act

The federal Corporate Transparency Act (CTA), which went into effect on January 1st of this year, is currently the subject of a constitutional challenge. The link to our prior alert regarding the CTA can be found here....more

Registering Your Clean Energy Project for Direct Pay or Tax Credit Transfer

Late last year the Internal Revenue Service released Publication 5884 (“Inflation Reduction Act and CHIPS Act of 2022 Pre-Filing Registration Tool User Guide and Instructions”), which provides instructions to taxpayers...more

Attorney Fee Structures Are Not Under IRS Attack

A recent article circulating among North Carolina contingency fee attorneys and others has regrettably caused confusion about the viability of attorney fee structured settlements. The premise of the article, entitled “IRS...more

A Powerful Strategy Every Transitioning Real Estate Investor Should Know About During a Challenging Real Estate Market

Using a Delaware Statutory Trust Investment to Defer Tax In a Like Kind Exchange - The headwinds in the domestic real estate market have raised the profile of a relatively unknown but powerful investment strategy: exchanging...more

Tax Pitfalls To Avoid In Employment Litigation Settlements

By all measures, 2021 was a banner year for hiring, but 2022 and 2023 have been the opposite. According to one media source, more than 121,000 jobs in the technology sector alone — think Google LLC, Amazon.com Inc.,...more

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