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The One Big Beautiful Bill Act and Its Potential Business Impact

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the “OBBB”) into law. While technically a budget reconciliation law, the OBBB is a significant piece of legislation that prioritizes this...more

IRS Clarifies Deductibility of Home Equity Loan Interest Following the 2017 Tax Act

The IRS recently issued Notice 2018-32, which advises taxpayers on the ability to deduct interest on home equity loans (collectively, a “HELOC”) following the 2017 Tax Act. This is a timely response to the questions that...more

Treasury to Issue Carried Interest Regulations Closing Perceived S Corporation Loophole

The taxability of a “carried interest” has been subject to much debate. A “carried interest” is a term of art used to refer to the receipt of a profits interest, a popular structure in entities taxed as partnerships with...more

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