Once Removed Episode 12: SLATs and the Case of McKim vs. McKim
Adult-Use Marijuana Legalization in NYS – What You Need to Know
HIPPER THAN HIP
WHERE EAGLES DARE-INTRODUCING MALTA SPLIT DOLLAR
SO VERY HARD TO GO (NOT)! In Pursuit of Puerto Rican Tax Incentives
IT NEVER RAINS IN SOUTHERN CALIFORNIA - INTRODUCING THE MALTA FREEZE
THE ACCIDENTAL ENTREPRENEUR PART V video
THE ACCIDENTAL ENTREPRENEUR PART V Podcast
Qualified Opportunity Zone Fund Investments
Impact of Tax Reform on Charitable Giving
Podcast - Chamber of Commerce v. Internal Revenue Service
The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. As part of the OBBBA, Congress has recharged and permanently extended the tax benefits offered by the Qualified Opportunity Zone (QOZ) program. ...more
The One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) creates a new round of qualified opportunity zones (“QOZs”), with potential new QOZs to be designated every 10 years....more
The 2025 Tax Act cements tax benefits offered under the Qualified Opportunity Zone (“QOZ”) program, which was created to incentivize investment in low-income and high-poverty areas, and adds specific tax benefits for rural...more
Once the dust settled after the marathon legislative efforts resulting in the passage of the One Big Beautiful Bill Act of 2025 (“OBBBA”), the real estate community collectively exhaled and began to parse through and unpack...more
The recently signed One Big Beautiful Bill Act (OBBBA) implements significant changes under Section 1202 of the Internal Revenue Code of 1986 (Code), applicable to qualified small business stock (QSBS) issued on or after July...more
The 2025 tax bill extends and expands the tax benefits to taxpayers that have capital gain and invest an amount equal to the realized gain to acquire an interest in a “Qualified Opportunity Fund,” which in turn invests in...more
The One Big Beautiful Bill Act (OBBBA) significantly modified the Qualified Opportunity Zone (QOZ) program via a set of comprehensive reforms aimed at improving accountability, long-term impact, and geographic equity. The new...more
The "Decree granting tax benefits in the Circular Economy Development Poles for Well-Being" in Mexico was published on July 4, 2025. This decree will grant tax benefits to companies and developers that invest in the Circular...more
Owners of buildings designated for long-term rentals are entitled to significant tax benefits that are being granted in order to encourage the construction of buildings that include residential apartments earmarked for...more
In order to promote investment, encourage economic growth, and the creation of formal jobs in the peninsular region of the Yucatan (where the Mayan Train will pass through) the Mexican Ministry of Treasury (SHCP by its...more
In a move to regulate the ancillary obligation created by Provisional Measure No. 1,227/2024, on June 18, 2024, the Brazilian Federal Revenue Service (RFB) published Normative Instruction RFB No. 2,198/2024 (the...more
A Qualified Opportunity Zone (QOZ) is an economically distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. The U.S. federal government created this tax...more
If you acquired or built a senior living facility that is located in an opportunity zone, or are considering doing so, a recent bipartisan bill introduced in Congress proposes making changes to the opportunity zone rules. ...more
Live in the United States and gain the benefits of Puerto Rican tax incentives! ...more
Nowotny On Death and Taxes, episode #30 focuses on planning strategies to minimize the impact of any potential tax increases in 2021. A business owner can repatriate the profits of the Puerto Rican exempt company without...more
The Coronavirus (COVID-19) has governments across Europe, Asia, Africa, Australia, Latin America and the United States quickly evaluating and issuing modified tax-related measures to help support business investments and...more
On June 20, 2019, the Ohio Senate unanimously approved a state budget bill, House Bill 166, which includes a new tax credit for investments made into Ohio’s opportunity zones. Originally passed unanimously by the Ohio Senate...more
• Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) that may provide investors with the following three tax benefits: (1)...more
• The Internal Revenue Service (IRS) on Oct. 19, 2018, issued much anticipated proposed regulations (the Proposed Regulations) and other guidance on tax benefits arising from investments in "qualified opportunity zones" that...more
• Even though practitioners are awaiting proposed regulations on the new opportunity zone provision, interested parties are already starting to set up qualified opportunity funds to pool investor capital. • States, cities,...more
• Because of the damage Hurricanes Irma and Maria inflicted on the U.S. Virgin Islands and Puerto Rico, the IRS has relaxed the stringent physical presence requirements that individuals typically must satisfy to qualify as...more
On 11 August 2015, Angola's New Private Investment Law ("NPIL") came into force on its publication in Angola's Gazette, repealing the previous 2011 law. Like its predecessor, the NPIL sets out the rules applicable to...more
Overview - Every financial media outlet (including Bloomberg and the Wall Street Journal) in the last several weeks has run an article on the possibility of billionaire hedge fund manager becoming a Puerto Rican...more