Tax Reform, New Legislation, Limited Liability Company (LLC)

The One Big Beautiful Bill: What Every Commercial Real Estate Investor Needs to Know

Morris, Manning & Martin, LLP on 7/16/2025

The commercial real estate landscape is undergoing one of its most significant policy overhauls in years. The recently enacted “One Big Beautiful Bill” brings sweeping changes to tax incentives, financing rules, and...more

The Evaluator - Winter 2025: Ohio Property Tax Updates

Vorys, Sater, Seymour and Pease LLP on 3/19/2025

The Legislative Changes to HB 126 Introduced in 2024 Were Not Enacted Into Law - In 2024, there were two separate efforts by the Ohio legislature to amend House Bill 126 (HB 126) to address and clarify issues that have...more

The New Section 199A 20% “Profit Deduction” for Pass-Through Businesses: The Undecided Issue of Owner Compensation

Burr & Forman on 2/13/2018

Under the Tax Cuts and Jobs Act, Congress is now offering a new 20% deduction for “pass-through” businesses – i.e. businesses that are not corporations. With the corporate tax rate being reduced under the new law to a flat...more

CPA Shoptalk: 8 Takeaways

Schwabe, Williamson & Wyatt PC on 1/18/2018

On January 10th, 11th and 18th our tax attorneys ?hosted a "CPA Shoptalk" seminar in ?Portland, Vancouver and Bend. Below are ?some key takeaways to consider... 1. Partnership Audit Rules Post-TEFRA - The Balanced...more

Tax Reform: Impact on Private Equity and M&A

Vedder Price on 1/17/2018

On December 22, 2017, new tax legislation commonly referred to as the Tax Cuts and Jobs Act (the “Act”) was signed into law. The Act represents a major overhaul of the U.S. federal tax system and includes many new provisions,...more

The New 20% Pass-Through Deduction: Can Real Estate Owners Claim It?

Burr & Forman on 1/16/2018

The new 20% deduction for “pass-through” business owners under the Tax Cuts and Jobs Act is raising many questions from owners of real estate-related businesses. Can these owners qualify for this important deduction, and...more

No Business Left Behind - New Tax Bill Ushers in Significant Changes for All Companies

Baker Donelson on 12/26/2017

Long a priority of the Republican Party, the final tax cut bill includes significant simplification and lowering of the taxes paid by corporations. The bill eliminates the corporate Alternative Minimum Tax, creates a new tax...more

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