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One Big Beautiful Bill Explained

On July 4, President Trump signed into law the One Big Beautiful Bill Act (Bill), which was approved by the Senate and House earlier in the week.  The 870 page-bill covers nearly every sector of the American economy, and...more

Immediate Deadlines May Loom For Employee Retention Credit Claims

In late 2023, the Internal Revenue Service (IRS) implemented three important initiatives that will impact employers who have filed, or intend to file, Employee Retention Credit (ERC) refund claims. This alert provides a brief...more

Owners of a Corporation Pay the Corporation's Expenses; Can Such Expenses be Deducted by the Owners?

As a general rule, a corporation is considered a separate entity from its owner(s). There are a few cases in which a corporate entity is disregarded as an entity separate from its owners, such as when a corporation is set up...more

Sales and Use Taxes: Kansas and Missouri Move to Impose Collection Obligations on Marketplace Facilitators

Recent legislation has brought Kansas and Missouri up-to-date with the nation by instituting new tax collection requirements for out-of-state retailers lacking a physical presence in their state....more

REMIC Relief for COVID-19 Related Modifications and Forbearance

The Coronavirus Aid, Relief and Economic Security Act allows certain borrowers with federally backed mortgage loans and certain multifamily borrowers with federally backed mortgage loans that are experiencing a financial...more

CARES Act Provides Critical Tax Relief

Congress passed, and President Trump signed into law on Friday, March 27, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The act includes a significant number of tax provisions that apply to both...more

Opportunity Zone Final Guidance

The Treasury Department released final Opportunity Zone regulations on December 19, which combine and clarify the prior two sets of guidance, as well as an FAQ summary....more

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