Blogs
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To Be Clear…LLCs Can Issue Qualified Small Business Stock (QSBS)April 21, 2025 | Qualified Small Business Stock (QSBS)
*This article is part of a series addressing entity decision and planning issues related to qualifie...
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Large Kentucky Multifamily Housing Projects Are Now IRB-EligibleApril 15, 2025 | Blogs
Kentucky local governments now have an additional tool to help address their housing shortages thank...
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Here Comes the Sun(set of the TCJA): Taking Advantage of the 2025 Exclusion AmountsApril 7, 2025 | Blogs
The 2017 Tax Cuts and Jobs Act (the “TCJA”) brought significant changes to the federal estate an...
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Exempt or Not? Kentucky’s Gold Bullion Tax Break MessApril 1, 2025 | Blogs
Kentucky’s gold bullion sales tax exemption was (arguably) enacted under H.B. 8 in the General Ass...
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Kentucky Bills Would Tax and Strictly Regulate Hemp-Infused THC Beverages Like AlcoholMarch 18, 2025 | Blogs
In the years since the 2018 Farm Bill became federal law, a burgeoning industry of hemp-infused THC ...
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Advanced Section 1202 (QSBS) Planning for S CorporationsMarch 18, 2025 | Qualified Small Business Stock (QSBS)
*This article was updated on March 20, 2025. Section 1202 provides for a substantial exclusion of ...
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New Local Taxes on the Menu in Kentucky? Kentucky Court Considers Constitutionality of Local Restaurant TaxFebruary 13, 2025 | Publications
Is the Kentucky General Assembly’s population-based statutory structure for permitting a city to i...
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Federal Investigators Are Auditing CMS – Is Your Practice at Risk?February 10, 2025 | Blogs
The Centers for Medicare & Medicaid Services (CMS) is under intense scrutiny as Elon Musk’s De...
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I’m Your Density: Avoiding a Costly Pitfall Under California’s No Net Loss LawFebruary 7, 2025 | Blogs
In Back to the Future, George McFly fumbles his pick-up line by declaring, “I’m your density.”...
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New IRS Form Simplifies Section 83(b) Elections: What You Need to KnowFebruary 5, 2025 | Blogs
On November 7, 2024, the IRS introduced new Form 15620 (Section 83(b) Election) that a taxpayer may ...
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AI Ethics and Commercial Real Estate TransactionsFebruary 4, 2025 | Blogs
Commercial real estate professionals are increasingly using artificial intelligence (AI) tools to en...
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Health and Welfare Plan Grab BagFebruary 4, 2025 | Publications
There have been a number of legal developments in recent months, from newly passed laws to recent co...