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July 10, 2025 Robert Venables, Michael McGivney

6 Tax Provisions that Changed in the Final One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law after it narrowly passed in the Senate (51-50) and House (218-214). While the new law may have only narrowly passed, it will have widespread impact for almost every taxpayer. From its extension of Tax Cuts...

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June 25, 2025 Robert Venables, James Kaptur

Senate Details Tax Provisions in Its Version of The One Big Beautiful Bill

The One, Big, Beautiful Bill (TOBBB) made more progress this past week as the Senate Finance Committee released its draft tax provisions to be included in the bill. While the Senate’s version is similar to the House version passed in May, key distinctions and certain provisions are still...

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June 19, 2025 Matt Rager, Scott Swain

Trusts & Taxes 101: Grantor Retained Annuity Trusts, Promissory Notes & Swap Powers

Using a gifting trust is one of the most advantageous ways to protect assets for your family and preserve estate and gift tax exemptions — which may significantly decrease at the end of 2025 as part of the Tax Cuts and Jobs Act expiration, absent enactment of pending legislation that would...

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June 16, 2025 Christie Stravino

3 Key Areas to Watch in Industrial Real Estate’s Shifting Landscape

The 2025 NAIOP I.CON East, held in Jersey City, is a premier event focused on industrial real estate trends, challenges and opportunities. With 1,200 attendees and a sold-out crowd for the third consecutive year, the conference reinforced its status as a must-attend event for real estate industry...

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May 21, 2025 Robert Venables

House Bill Takes Next Step: Stand Out Tax Areas to Watch (for Now)

The House of Representatives’ reconciliation bill — The One, Big, Beautiful Bill (TOBBB) — took another step forward this past week when the House Budget Committee advanced the bill by a vote of 17-16. TOBBB will now go to the House Rules Committee, where changes are expected...

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May 14, 2025 Nick Antonopoulos

Should You Account for Your Real Estate Purchase as an Asset or Business Acquisition?

Congratulations on the purchase of your new property! Whether this is your first time in the commercial real estate market or your team’s 100th acquisition, the fun really begins the day after the purchase, at least for your accounting team.As your asset management team moves on to the next...

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April 14, 2025

Trusts & Taxes 101: Irrevocable Life Insurance Trusts and Qualified Subchapter S Trusts

Posted by Amber DiulusThere are many different trusts available as a part of estate planning, each constructed in different ways to be the most tax advantageous depending on you and your family’s situations and assets. Two types of trusts, Irrevocable Life Insurance Trusts (ILITs) and...

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March 25, 2025 Kelly Anzevino, Jason Jones

FinCEN Exempts U.S. BOI Reporting, Issues New Deadlines for Foreign Companies

On March 21, 2025, FinCEN issued an interim final rule removing the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) under the Corporate Transparency Act (CTA). The CTA was passed in 2021 to enhance transparency and combat illegal financial...

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March 18, 2025 Stephenie Truong

Trusts & Taxes 101: Electing Small Business Trusts

Our Trust & Taxes 101 series explains how Electing Small Business Trusts can be useful to business owners in passing their S Corporation onto beneficiaries.

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March 13, 2025 Adam Hill, Dave Sobochan

U.S. Commercial Real Estate Update: Trends & Forecasts

The U.S. commercial real estate industry continues to experience significant shifts that are reshaping various sectors. However, as the market navigates this period of transition, key trends and forecasts indicate an overall trend toward more balanced and stable conditions.Below we look at what...

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