Blogs
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Retirement Dollars Could Fuel the Next Retail and Real Estate Investment BoomAugust 15, 2025 | Publications
More than 90 million Americans participate in employer-sponsored defined contribution plans like 401...
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Recent Trends in FDIC Consumer Compliance Examinations and ComplaintsAugust 13, 2025 | Finance Industry Blogs
The Federal Deposit Insurance Corporation (FDIC) recently released its Consumer Compliance Superviso...
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Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” TestAugust 11, 2025 | Presidential Administration Impacts
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Hip Hip Hooray, Bonus Depreciation Lives to See Another DayAugust 8, 2025 | Presidential Administration Impacts
Depreciation plays a crucial role in real estate investing, directly impacting how much income inves...
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Section 1202 and QSBS: A Survey of States That Don’t Conform to the Federal TreatmentAugust 8, 2025 | Presidential Administration Impacts
Section 1202 of the Internal Revenue Code provides a capital gains exclusion for certain qualified s...
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Texas Court Vacates CFPB’s Medical Debt Rule: Lender and CRA TakeawaysAugust 6, 2025 | Finance Industry Blogs
On July 11, 2025, the U.S. District Court for the Eastern District of Texas vacated the Consumer Fin...
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Exploring Section 1202’s Active Business RequirementAugust 5, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Special Purpose Entity Carveouts and Recourse Liability: Practical Approaches for Lenders and BorrowersAugust 5, 2025 | Publications
Welcome to The Carveout, where we explore some of the most negotiated and critical items in commerci...
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Colorado Enacts Water Service Reforms to Remove Barriers to Real Estate DevelopmentAugust 5, 2025 | Finance Industry Blogs
Access to reliable water service is essential for real estate development, and Colorado’s HB25-121...
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Disparate Impact Discrimination in AI Underwriting Alleged Against Student Loan CompanyAugust 4, 2025 | Finance Industry Blogs
On July 10, 2025, the Massachusetts Attorney General’s Office (AGO) reached a $2.5 million settlem...
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Carveouts and Cash Flow: Additional Impacts of Cherryland MallAugust 3, 2025 | Publications
This is the third installment of The Carveout, a Frost Brown Todd blog geared toward sophisticated c...
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Exploring the Role of Partnerships in Qualified Small Business Stock (QSBS) PlanningAugust 2, 2025 | Presidential Administration Impacts
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...