In this alert, which is part of an eight-part series taking a deeper dive into various portions of the Legislation (International Tax; Opportunity Zone and Tax Credits; Green Energy Credits; Estate Planning and Individual Tax...more
7/25/2025
/ Estate Planning ,
Executive Compensation ,
Exempt Organizations ,
Income Taxes ,
International Tax Issues ,
Investment Tax Credits ,
Low Income Housing ,
New Legislation ,
New Market Tax Credits ,
Opportunity Zones ,
Production Tax Credit ,
Real Estate Investments ,
Renewable Energy ,
Reporting Requirements ,
Tax Credits ,
Tax Incentives ,
Tax Legislation ,
Tax Reform
The race to remake portions of the Internal Revenue Code (Code) and to prevent expiration of certain Tax Cuts and Jobs Act (TCJA) provisions reached completion with Legislation signed by President Trump on July 4, 2025....more
7/8/2025
/ Corporate Taxes ,
Employee Benefits ,
Foreign Derived Intangible Income (FDII) ,
GILTI tax ,
Inflation Reduction Act (IRA) ,
Internal Revenue Code (IRC) ,
International Tax Issues ,
IRS ,
Mortgage REITS ,
Opportunity Zones ,
Popular ,
Qualified Small Business Stock ,
Research and Development ,
Tax Credits ,
Tax Cuts and Jobs Act ,
Tax Legislation ,
Tax Reform ,
Trump Administration
In light of the disruption of business activities this year and the economic uncertainty created by the ongoing COVID-19 pandemic, the Internal Revenue Service (IRS) issued Notice 2020-39 (the IRS Notice) on June 4, 2020,...more
On Friday, Oct. 19, the Treasury Department released some much needed guidance concerning qualified opportunity zones (QOZs) under Section 1400Z of the Internal Revenue Code, which was added as part of last year’s Tax Cuts...more