Blogs
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ESOPs Encouraged but Do It Right! SECURE 2.0 ESOP Provisions and Expanded IRS FocusAugust 17, 2023 | Publications
The SECURE 2.0 Act of 2022 (SECURE 2.0), which was passed as 2022 wound down, expands on the Setting...
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Major Tax Changes in Ohio – H.B. 33 Biennial Budget Bill Tax UpdateAugust 15, 2023 | Blogs
Signed by Governor Mike DeWine on July 3, 2023, Ohio’s Fiscal Year (FY) 2024-2025 biennial ope...
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New Rules Require Plans to ‘Chase Time’ – Coverage for Long-Term Part-Time EmployeesAugust 15, 2023 | Publications
Certain 401(k) and 403(b) plans must be amended to allow part-time employees to participate under ne...
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Interest Rate Woes: A Snapshot of the Lending Landscape in Commercial Real EstateAugust 4, 2023 | Blogs
This was originally published in Reuters Legal News (August 3, 2023). Over the past year, rising in...
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Federal & State Tax Implications of Kentucky’s New Employee Child Care Assistance Partnership...August 3, 2023 | Blogs
Governor Andy Beshear signed House Bill 499 into law in April 2022, thereby creating a new program c...
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AI: Tomorrow’s Platform or Today’s Ethical Quicksand?August 2, 2023 | Blogs
This article was originally published in Indiana Lawyer. Advances in artificial intelligence (AI) ...
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Indiana’s New Successor Tax Liability Statute – How to Comply and Avoid PitfallsJuly 28, 2023 | Blogs
*Kenny Schwalbert, a J.D. candidate at the University of Louisville Brandeis School of Law, contribu...
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The Corporate Transparency Act: Considerations for Effectively Using the FinCEN IdentifierJuly 28, 2023 | Blogs
The Corporate Transparency Act (CTA) is scheduled to take effect in a matter of months (on January 1...
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Sale or Redemption of a Partnership Interest – Is There a Difference?July 27, 2023 | Blogs
Partners in a partnership and members of a limited liability company that is taxed as a partnership ...
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LPs and LLCs Continue to Reign Supreme for Private Equity Funds and Sponsors in DelawareJuly 26, 2023 | Blogs
This was originally published in Reuters Legal News (July 26, 2023). Private equity and investment ...
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You Thought Federal Compliance Was Enough? Don’t Forget the StatesJuly 25, 2023 | Blogs
Most virtual asset providers are aware of federal-level guidance, such as the money services busines...
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California Courts Restrict Late Fees When Borrowers DefaultJuly 25, 2023 | Blogs
This article was originally published in Bloomberg Law’s Banking, Professional Perspectives. I...