Blogs
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Cherryland Mall and the Limits of “Non-Recourse” CarveoutsAugust 1, 2025 | Publications
This is the second installment of our blog, The Carveout, where we explore non-recourse carveouts, o...
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PTET Already Making Waves? Indiana Releases Updated Guidance in Wake of One Big Beautiful Bill ActJuly 30, 2025 | Presidential Administration Impacts
The One Big Beautiful Bill Act (OBBBA) has changed the game in the world of tax with respect to many...
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West Virginia Office of Tax Appeals Holds for Out-of-State Methanol Marketer in Motor Fuel Excise Tax CaseJuly 30, 2025 | Blogs
The West Virginia Office of Tax Appeal recently held in favor of a methanol marketing company, vacat...
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Introducing the Carveout: A Commercial Real Estate Finance BlogJuly 29, 2025 | Finance Industry Blogs
Welcome to the inaugural post of The Carveout, a Frost Brown Todd legal blog geared toward sophistic...
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Maximizing Section 1202’s Gain ExclusionJuly 25, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...
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Broad Standing of “Aggrieved Parties” in West Virginia Property Tax AppealsJuly 23, 2025 | Blogs
In a December of 2023 decision, the Intermediate Court of Appeals West Virginia held that EQT Produc...
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Advanced Section 1202 (QSBS) Planning for S CorporationsJuly 22, 2025 | Qualified Small Business Stock (QSBS)
*This article was updated on July 22, 2025. Section 1202 provides for a substantial exclusion of g...
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A Section 1202 Walkthrough: The Qualified Small Business Stock Gain ExclusionJuly 22, 2025 | Presidential Administration Impacts
*This article was updated in July 2025 to reflect the changes to Section 1202 under the One Big Beau...
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Substantiating the Right to Claim QSBS Tax Benefits | Part 2July 18, 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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GENIUS Act to Create Legal Framework for Stablecoin IssuersJuly 18, 2025 | Finance Industry Blogs
On June 17, the U.S. Senate voted 68-30 to pass the Guiding and Establishing National Innovation for...
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What’s Going on with At Home? Breaking Down the Bankruptcy and Tariff TurmoilJuly 18, 2025 | Publications
If you’ve ever wandered the aisles of At Home hunting for that perfect throw pillow or quirky wall...
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New Texas AI Law Affects Collection and Use of Biometric IdentifiersJuly 15, 2025 | Publications
On June 22, 2025, Texas Governor Greg Abbot signed into law the Texas Responsible Artificial Intelli...