Insights & Resources

The OBBBA’s changes to QSBS rules create significant opportunities for funds to enhance tax efficiency and expand investment scope.

The OBBBA creates major tax relief for service workers. Find out what counts, what doesn’t and how to prepare for reporting challenges.

Many real estate businesses have a modified interest expense limitation due to the TCJA, but real property could be a bypass. Learn more here.

Fund managers planning to use convertible notes as an investment strategy must also understand the tax implications. Explore the key considerations.

Beneficial Ownership Information (BOI) reporting, a mandate of the Corporate Transparency Act (CTA), continues to be complicated.

For venture capital fund managers, understanding the Qualified Small Business Stock (QSBS) exemption presents a lucrative opportunity. Learn more in this overview.

FinCEN suspends Corporate Transparency Act reporting deadlines following order granting a preliminary injunction in federal district court in Texas.

Selecting an entity type in real estate is often decided by issues like tax flexibility. Here are some of the key considerations to keep in mind.

Avoiding ERC Scams begins with understanding the partial shut-down safe harbor and other complexities within ERC qualifications.

Employee Retention Credit (ERC) scams attempt to lure businesses into applying for the ERC when they do not qualify, even under its expanded eligibility.

Many third-party promoters of the Employee Retention Credit (ERC) ignore a crucial qualifier within the partial shut-down safe harbor: The “more than nominal” test.