Year-End and Trending Tax Considerations for Health Care Practices
Navigating Complexities in Tax Equity Transactions - Energy Law Insights
Cannabis Rescheduling: Timeline, Tax Strategies & 280E
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
The Executive Appointment Process
PODCAST: Williams Mullen's Benefits Companion - Tax Relief and Possible Retirement Plan Resources for Hurricane Victims
Navigating Clean Hydrogen Tax Credits: Insights and Implications - Energy Law Insights
5 Key Takeaways | 2024 Emerging Trends: Delaware Unclaimed Property VDA and Multistate Audits
The Presumption of Innocence Podcast: Episode 44 - A Recipe for Litigation: The Simmering Conflict Surrounding ERC Claims
Episode 93: Maximiliano Concha Rodríguez | PAGBAM Schwencke, Chile
US Expatriate Tax Planning - Part 2 - A Podcast with Janathan Allen
PODCAST: Williams Mullen's Benefits Companion - IRS Clarifies Emergency Distributions Tax Exceptions
How Tax Works - Entity Selection
GILTI Conscience Podcast | Spotlight Series: A Celebration of Pride Month With IRS Veteran De Lon Harris
TRAs: Benefits, Complexities (and Private Jets) Explained with Tax Attorney David Peck
Inflation Reduction Act Tax Trends Begin to Take Shape
GILTI Conscience Podcast | Dissecting Cross-Border Transfer Pricing Resolutions
IRS Dirty Dozen Warnings on Charitable Scams
Episode 89: Tamás Fehér | Jalsovszky Law Firm
US Expatriate Tax Planning - Part 1 - A Podcast with Janathan Allen
In this Issue: Mission is Market - As with many, we in the Foley Hoag energy and climate practice have felt the results of the 2024 election reverberate through our industry. We’ve gathered and digested the most current...more
M&A practitioners anticipate a ‘Trump bump’ - The scale of Donald Trump’s victory in the presidential election – and the fact the Republicans now have full control of Congress – has been greeted with optimism by U.S....more
The Internal Revenue Service issued the 2025 optional standard mileage rates today for computing the deductible cost of operating an automobile for business, charitable, medical, or moving purposes. The most notable change...more
Earlier this year, the Internal Revenue Service (IRS) issued a number of new notices updating and clarifying the preventive services expenses that high deductible health plans (“HDHP”) can cover without affecting a...more
The U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) have released final regulations for the energy investment tax credit (ITC) under Section 48 of the Internal Revenue Code, which was...more
On December 17, 2024, the Consumer Financial Protection Bureau (CFPB) issued its final rule implementing Section 307 of the 2018 Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA) and amending...more
On 11/15/24, FinCEN updated two Beneficial Ownership Information Access FAQs. The theme of the 11/15/24 update is Beneficial Ownership Access in accordance with the Corporate Transparency Act. FinCEN had previously update...more
Many savvy estate plans include the use of an irrevocable trust that was established many years ago. However, the very nature of an irrevocable trust means that once the trust agreement is finalized, the terms of that trust...more
A Nebraska tribe’s tobacco businesses are asking the U.S. Supreme Court to overturn the Eighth Circuit Court of Appeals’ ruling in HCI Distribution Inc., et al. v. Michael T. Hilgers, et al. This decision concluded that the...more
The telehealth services safe harbor for high deductible health plans (“HDHPs”) will expire for plan years starting on or after January 1, 2025, absent Congress passing legislation extending or making the safe harbor...more
OpenAI, an artificial intelligence research nonprofit, has recently garnered media attention for considering a restructuring strategy involving the formation of a taxable subsidiary....more
It’s the holiday season! For many that means spending time with family and friends. A new year rings in, and then…like clockwork, the Nassau County Department of Assessment publishes the tentative assessment roll as of...more
The Trump administration is expected to work with Congress to extend the Tax Cuts and Jobs Act (TCJA), but this will take longer than 100 days....more
President-Elect Trump’s potential nominees for the Cabinet and other high-level offices in his second Administration have been at the top of the news for the past several weeks. You, your company, your trade association, your...more
The Internal Revenue Service (“IRS”) and the Treasury Department on October 21, 2024, issued final regulations under Sections 3405(a) and 3405(b) of the Internal Revenue Code of 1986, as amended (“Code”). (The IRS had issued...more
Le gouvernement fédéral souhaite accorder un « congé de la TPS » cette saison. En effet, dans le cadre du projet de loi C-78, la Loi concernant un congé fiscal pour l’ensemble des Canadiens (le « projet de loi »), le...more
As family offices continue to adapt to economic, financial, and technological changes, several ongoing developments are giving family offices plenty consider heading into 2025, including gift and estate tax exemptions, which...more
Baltimore nonprofit Waves received a $2 million grant from Baltimore’s Office of Information and Technology to deploy fiber-optic networks in low-income residential buildings, aiming to bridge the city’s digital divide...more
Whenever large sums of money are involved, don’t be surprised if scammers come out of the woodwork. This is especially true today, as criminals have a variety of tools at their disposal, such as phishing emails, designed to...more
The European Commission has published a Draft Commission Notice in respect of the delegated acts to the EU Taxonomy. These are intended to clarify particular technical screening criteria in relation to (i) economic...more
Lawmakers have been making their lists and checking them twice, and soon we will find out who’s been naughty or nice. However, taxpayers and their advisors wishing for a repeal of the corporate alternative minimum tax in 2025...more
Are we headed for an IPO rebound in 2025? According to a recent CNBC article, a major window for the IPO market could be opening. They point to prime conditions such as markets at new highs, interest rate stabilization, a...more
Recently, the Treasury Department and IRS released final regulations (89 Fed. Reg. 231) on the allocation of partnership recourse liabilities and related-party rules under Section 752 (the Final Regulations). The Final...more
On 10/9/24, the Bureau of Industry and Security (BIS) within the Department of Commerce has issued guidance aimed at financial institutions (FIs), outlining best practices for adherence to the Export Administration...more
On December 12, 2024, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) published final regulations (the “final regulations”) regarding the energy credit under Section 48 of the Internal...more