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Cohen & Co’s Best of the Blogs 2025

January 08, 2026

As tax, regulatory and industry landscapes continued to shift in 2025, individuals and businesses alike turned to timely, practical insights to help navigate complexity and plan with confidence. From the One Big Beautiful Bill Act and sophisticated planning considerations for high-net-worth individuals, to critical state and local tax developments and targeted guidance across key industries, the topics that resonated most reflected where businesses, investors and individuals felt the greatest pressure — and opportunity.

Below is a snapshot of some of our most-read and most impactful content of 2025.

One Big Beautiful Bill Act (OBBBA)

The One Big Beautiful Bill Act (OBBBA) signed into law on July 4, 2025, impacts almost every U.S. taxpayer. The OBBBA’s extension of, modifications to and additions of key tax law that impact private companies, private equity and registered funds, high-net-worth individuals, real estate and more launched our targeted articles to the top of readers’ lists this year.

  • Read all our OBBBA articles in our comprehensive Resource Center

High-Net-Worth Taxation

High-net-worth individuals have a plethora of unique and complex tax considerations in any given year. In 2025, our readers focused on trust and year-end planning.

  • 2025 Year-End Tax Planning Guide for Individuals
  • Trusts & Taxes 101: Electing Small Business Trusts
  • Trusts & Taxes 101: Grantor Retained Annuity Trusts, Promissory Notes & Swap Powers
  • Trusts & Taxes 101: Intentionally Defective Grantor Trusts

State & Local Taxation

The state and local tax landscape continues to evolve and is critical to the financial health of any organization. A variety of state updates topped the list of our most popular blogs in 2025.

  • Ohio Begins Broader Tax Restructuring with New Budget Bill: What You Should Know
  • Washington State Imposes Digital Sales Tax, Increases B&O and Other Tax Rates
  • Maryland Creates New Sales Tech Tax, Increases Income Tax Rates
  • 5 Q&As on Pennsylvania’s New 2025 Annual Report Requirement

Industry-Specific Updates

From digital assets and real estate, to tech and life sciences and more, industry-specific concerns remained top of mind.

  • Is an ETF Share Class Right for Your Fund? Regulatory, Operational, Tax and Governance Considerations
  • U.S. Commercial Real Estate Update: Trends & Forecasts
  • Step-by-Step Guide to Recording Your Real Estate Purchase: From Closing to the General Ledger
  • 3 Revenue Recognition Challenges (and Tips) for Software and SaaS Companies in 2025
  • 5 Digital Asset Trends to Watch in 2025
  • 6 Most Common GAAP Accounting Challenges for Renewable Energy (And How to Avoid Them)
  • 7 Fundamental Considerations When Contemplating a Private to Public Fund Conversion
  • Critical Tax Considerations for REIT Roll Ups and IPOs


Contact a member of your service team or one of the authors to discuss this topic further.

In this blog Cohen & Co is not rendering legal, accounting, investment, tax or other professional advice. Rather, the information contained in this blog is for general informational purposes only. Any decisions or actions based on the general information contained in this blog should be made or taken only after a detailed review of the specific facts, circumstances and current law with your professional advisers.

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