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    Transfer Planning With Qualified Small Business Stock

    May 21, 2021 | Blogs

    During the past several years, there has been a marked increase across the country in the use of C c...

    Emerging Environmental, Social, and Governance Trends in the Municipal Bond Market

    May 20, 2021 | Blogs

    Background The environmental, social, and governance (ESG) movement has been newly adapted as a best...

    SPACS – Is the Party Over?

    May 10, 2021 | Blogs

    The boom in special purpose acquisition company (SPAC) IPOs continued at its record pace during the ...

    New IRS Private Letter Ruling Helps Define the Scope of Proscribed Excluded Activities Under Section...

    April 15, 2021 | Blogs

    During the past several years, there has been a marked increase across the country in the use of C c...

    Change Please: A Tax Practitioner’s Guide to F Reorganizations

    April 5, 2021 | Blogs

    The choice of entity decision is a critical step in every company’s life cycle. At its onset, a bu...

    Exploring the Benefits of the Corporate Freeze Transaction

    March 24, 2021 | Blogs

    Synopsis The distribution of a C corporation’s assets to its shareholders often triggers a hea...

    How Section 1202’s $50 Million Aggregate Gross Assets Limitation Works

    March 17, 2021 | Blogs

    During the past several years, there has been a marked increase across the country in the use of C c...

    IRS Finalizes Its Section 1061 Carried Interest Regulations

    March 10, 2021 | Blogs

    On January 13, 2021, the IRS posted final Treasury Regulations for Section 1061 of the Internal Reve...

    Dealing With Section 1061’s Three Year Holding Period Requirement for Carried Interests

    March 10, 2021 | Blogs

    Hedge fund, private equity and real estate professionals are often compensated through the grant of ...

    Equity Rollovers in M&A Transactions Involving Section 1202 Qualified Small Business Stock (QSB...

    February 19, 2021 | Blogs

    Many M&A transactions are structured to include a rollover of some percentage of the target comp...

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