Prior to the One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) , Section 1202 provided that non-corporate taxpayers that acquired qualified small business stock after August 10, 1993 (“QSBS”)…
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/ Business Organizations, Mergers & Acquisitions, Taxation
Artificial intelligence is often described in revolutionary terms, yet its most immediate impact in the public sector may be far more practical: empowering inexperienced or under-resourced public servants to navigate complex…
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/ Administrative Law, Government Contracting, Science, Computers, & Technology
On July 10, 2025, the Third District Court of Appeal issued a revised opinion in Avila v. Biscayne 21 Condominium, Inc. The revised opinion comes almost a year and a half after the Court's initial ruling, which…
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/ Real Estate - Residential
On July 4th, 2025, President Trump signed into law the One Big Beautiful Bill Act (“OBBBA”). This alert expands upon our Firm’s prior alert and is intended to summarize the main tax law changes that may impact: (i) U.S…
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/ International Law & Trade, Taxation
The enactment of the One Big Beautiful Bill Act (“OBBBA”) on July 4, 2025 is the first key piece of tax legislation passed during President Trump’s second administration. While preserving much of the structure established under…
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/ Business Organizations, Taxation, Wills, Trusts, & Estate Planning
HB 7031 was adopted by the Florida legislature and signed into law by Governor DeSantis on June 30, 2025. Among other modifications to Florida tax law, the Bill repeals Section 212.031, Florida Statutes, which provided for the…
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/ Real Estate - Commercial, Taxation
In prior posts, I discussed the dangers of playingBattleship with the IRS and how taxpayers scored “a hit”. Recently, taxpayers took another turn in the game and scored another hit with the District Court’s recently issued…
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/ Administrative Law, Civil Procedure, Taxation
On June 26, 2025, the Florida Governor signed the Mitigation Banks bill (SB492/HB1175) into law. This new law significantly updates the state's wetland mitigation banking program, impacting how mitigation credits are obtained,…
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/ Environmental Law, Zoning, Planning & Land Use
Changes to the Florida Condominium Act have become as inevitable as death and taxes. Each year there seems to be a new "condo bill." This year’s sampling, HB 913, is another comprehensive bill that also impacts property…
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/ Construction Law, Finance & Banking, Real Estate - Commercial, Real Estate - Residential, Zoning, Planning & Land Use
Arrington v. Burger King Worldwide, Inc., No. 1:18-cv-24128 (S.D. Fla. Oct. 5, 2018) – In October 2018, Jarvis Arrington, a former employee at a Burger King franchisee in Illinois, filed a class action complaint against Burger…
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/ Antitrust & Trade Regulation, Franchise Law, Labor & Employment Law
Pursuant to Internal Revenue Code Section (“Code §”) 2801, if you are a “U.S. Beneficiary” - who is the recipient of a gift or bequest from, or a distribution from a trust established by, a former U.S. citizen or former Green…
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/ International Law & Trade, Taxation, Wills, Trusts, & Estate Planning
The recent volatility in the stock market, ongoing trade wars, and talks of further increases to the federal debt ceiling have intensified concerns in recent months around economic uncertainty and the risk of recession…
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/ Finance & Banking, Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning
Senate Bill 1730 (“SB1730”) was passed by the legislature on May 1, 2025, and will become law on July 1, 2025, unless signed earlier or vetoed by the Governor. SB1730 amends critical portions of the Live Local Act in Fla. Stat…
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/ Administrative Law, Real Estate - Residential, Zoning, Planning & Land Use
Solar panel rooftop leases have become increasingly popular among real estate owners in Florida, and beyond, as an additional revenue generator for commercial properties, in large part because owners often perceive them as…
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/ Commercial Law & Contracts, Energy & Utilities, Real Estate - Commercial
The Florida Housing Finance Corporation (“FHFC”) recently published the 2025 Income Limits and Rent Limits. These figures reflect more than a 9% increase in most jurisdictions’ rent limits applicable to qualifying Live Local Act…
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/ Real Estate - Residential, Taxation, Zoning, Planning & Land Use
