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    Photo of boat going through river in between highrise buildings
    Hey, What About the Free Rivers Doctrine?

    August 27, 2025 | Publications

    Many states, particularly Kentucky, impose tax upon commercial inland watercraft vessels, oftentimes...

    Engineer, wind turbine and clean energy with electricity and environment, sustainability and natural with technology. Renewable, engineering with agriculture, man and windmill inspection and mockup
    Shifting Ground: How IRS Notice 2025-42 Redefines When Construction Begins for Applicable Wind and Solar Facilities

    August 25, 2025 | Presidential Administration Impacts

    On August 15, 2025, the Internal Revenue Service (IRS) released Notice 2025-42, consistent with Pres...

    Architecture details Modern Building Glass facade Exterior
    CREF Roundup | Week 34, 2025

    August 21, 2025 | Blogs

    The CREF Roundup is a periodic digest of noteworthy developments, insights, and commentary in the wo...

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    Businesses Using Passthrough Entities Win Big in Trump Tax Bill

    August 20, 2025 | In the News

    Frost Brown Todd’s Mark F. Sommer, Elizabeth M. Ethington, and Kenneth Schwalbert Jr. authored...

    Symbol of eagle with shield on dollar banknote
    OBBBA Delivers Significant Benefits to High-Net-Worth Individuals

    August 20, 2025 | Presidential Administration Impacts

    In my practice as part of our firm’s Wealth Planning and Family Office group, I work with many hig...

    Kentucky state of United States flag on flagpole textile cloth fabric waving on the top sunrise mist fog
    A Slow Legislative Session in Kentucky

    August 18, 2025 | Publications

    As we enter the dog days of summer, a number of tax changes have taken effect in Kentucky, with more...

    Architecture details Modern Building Glass facade Exterior
    CREF Roundup | Week 33, 2025

    August 15, 2025 | Blogs

    The CREF Roundup is a periodic digest of noteworthy developments, insights, and commentary in the wo...

    Real estate growth graph. 3d illustration
    Retirement Dollars Could Fuel the Next Retail and Real Estate Investment Boom

    August 15, 2025 | Publications

    More than 90 million Americans participate in employer-sponsored defined contribution plans like 401...

    Corporations Are Eligible to Issue Qualified Small Business Stock (QSBS) Only if They Satisfy Section 1202’s “Aggregate Gross Assets” Test

    August 11, 2025 | Presidential Administration Impacts

    Section 1202 permits a taxpayer to claim a gain exclusion in connection with the sale or exchange (i...

    Staying focused on the task
    Hip Hip Hooray, Bonus Depreciation Lives to See Another Day

    August 8, 2025 | Presidential Administration Impacts

    Depreciation plays a crucial role in real estate investing, directly impacting how much income inves...

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