On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was enacted into law. The OBBBA extends and expands numerous tax provisions from the Tax Cuts and Jobs Act of 2017 (TCJA), repeals or scales back several provisions from...more
7/14/2025
/ C-Corporation ,
Exclusions ,
Federal Taxes ,
Income Taxes ,
New Jersey ,
One Big Beautiful Bill Act ,
Qualified Small Business Stock ,
Startups ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Incentives ,
Tax Reform ,
Venture Capital
The President is expected to imminently sign the Inflation Reduction Act of 2022 (the “Act”), which was passed by both the Senate and House of Representatives. This Client Alert addresses two main tax provisions in the...more
8/17/2022
/ Alternative Minimum Tax ,
Corporate Net Income ,
Corporate Taxes ,
Excise Tax ,
Foreign Corporations ,
GAAP ,
Inflation Reduction Act (IRA) ,
IRS ,
Net Operating Losses ,
New Legislation ,
Partnerships ,
Securities and Exchange Commission (SEC) ,
Stock Repurchases
Host Warren K. Racusin, partner and Chair of Lowenstein’s Trusts & Estates practice, talks about how to incorporate charitable giving into your estate plan. Partner Leslie P. Adamo, Vice Chair of the firm’s Tax group,...more
Over recent days, the Internal Revenue Service has extended certain tax filing and payment deadlines and issued guidance on some provisions of the recently-enacted Coronavirus Aid, Relief, and Economic Security Act (the CARES...more
4/21/2020
/ CARES Act ,
Corporate Taxes ,
Employee Retention ,
Filing Deadlines ,
Income Taxes ,
IRS ,
Net Operating Losses ,
New Guidance ,
Payroll Taxes ,
REMIC ,
Tax Relief
On March 27, the United States House of Representatives passed the Coronavirus Aid, Relief, and Economic Security (CARES) Act (the “Act”), and the President signed it into law. This alert summarizes key tax and employee...more