News & Analysis as of August 18, 2025

Business Development › Tax Deductions

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The One Big Beautiful Bill’s impact on investments in BDCs

Eversheds Sutherland (US) LLP on 5/28/2025

On May 14, 2025, the House Ways and Means Committee approved the so-called “One Big Beautiful Bill” (Bill). We have issued several other alerts regarding the Bill. Among other tax provisions, the Bill includes two provisions...more

Family Office Symposium 2024 | Key Takeaways

McDermott Will & Schulte on 8/26/2024

McDermott’s Family Office Symposium 2024 gathered more than 275 family office executives to explore creative solutions to navigate complexity and gain fresh perspectives on the challenges they face. Over two days,...more

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

Stinson LLP on 12/2/2022

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

Turning A Hobby Into A Business And Into Tax Trouble

Farrell Fritz, P.C. on 2/1/2021

“Find a Hobby”- Over the years, many colleagues, friends and family who have observed my work habits have suggested, with the best of intentions, that I find a “hobby,” by which they mean something other than a...more

Section 280E – Why Are We Still Having This Discussion?

Seyfarth Shaw LLP on 1/31/2020

If you are in the cannabis industry, you should already know Section 280E of the Internal Revenue Code. It consists of only one sentence...more

South Carolina Legislative Updates: SCEDA Bill and Tax Conformity Bill

Womble Bond Dickinson on 10/10/2018

SCEDA Bill - On October 3, 2018, the South Carolina General Assembly overrode the gubernatorial veto of S.1043 , known as the “SCEDA Bill.” The SCEDA Bill is an exciting new piece of legislation for certain businesses...more

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