CF Properties, a leading sponsor in senior housing Delaware Statutory Trusts (DSTs), announces the launch of its latest ...

In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among ...

The Internal Revenue Service announced indexing adjustments to the applicable dollar amount used to calculate employer shared ...

President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA) (P.L. 119-21), which includes a number of tax ...

The One Big Beautiful Bill Act (“OBBBA”), enacted into law on July 4, 2025, provides extensive federal tax policy changes ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

At the beginning of this series, I mentioned briefly that taxpayers can use tax-loss harvesting approaches in tandem with a ...

On July 4, the “One Big Beautiful Bill Act” (OBBBA) was signed into law, which includes provisions restoring immediate deduction of domestic ...

President Trump’s sweeping package of domestic legislation, H.R. 1 (originally titled the One Big Beautiful Bill Act (the “OBBB”)), became law on ...

In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that ...

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified ...

The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Announcement 2025-20, announcing the OPR’s recent disciplinary sanctions; 2) Rev. Proc. 2025-24, providing specifications ...