Blogs
-
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...
-
Colorado Enacts Water Service Reforms to Remove Barriers to Real Estate DevelopmentAugust 5, 2025 | Blogs
Access to reliable water service is essential for real estate development, and Colorado’s HB25-121...
-
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...
-
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...
-
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...
-
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...
-
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...
-
Introducing the Carveout: A Commercial Real Estate Finance BlogJuly 29, 2025 | Blogs
Welcome to the inaugural post of The Carveout, a Frost Brown Todd legal blog geared toward sophistic...
-
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...
-
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...
-
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...
-
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...