Articles OLD 2

Accounting & Assurance Articles Life Sciences & Pharma Tax Law Resources

Income Tax Disclosure Update for Life Sciences Companies

New income tax disclosure requirements under Accounting Standards Update (ASU) 2023-09 take effect for privately held companies in 2026. Understanding…

Tim TorresAugust 27, 2026

Articles Real Estate Tax Law Resources

Real Estate Professional Status: What It Is and Why It Matters

The standard tax treatment of rental properties is that any income or loss generated is considered passive. As a result,…

Rob OttenAugust 25, 2026

Articles International Commerce Group International Tax

U.S. Filing Requirements for a Foreign-Owned Single-Member LLC

For domestic U.S. tax purposes, a Limited Liability Company (LLC) with one owner is considered “disregarded” for U.S. federal income tax purposes,…

Robert EwanisAugust 18, 2026

Articles New York Condos and Co-ops Real Estate State and Local Tax Tax Services

NYC Pied-à-Terre Tax: Legal Challenge & New Deadline

NYC’s Pied-À-Terre Tax Rollout Enters Legal Limbo There was significant news regarding New York City’s new pied-à-terre tax rollout on…

Ryan MooreAugust 11, 2026

Articles Closely Held Businesses Mergers & Acquisitions Tax Services

Qualified Small Business Stock (QSBS): Section 1202 Guide

Section 1202 Qualified Small Business Stock (QSBS): A Guide to the Gain Exclusion The gain exclusion under Section 1202 is…

Lauren LandolfiAugust 11, 2026

Articles New York Condos and Co-ops Real Estate State and Local Tax Tax Services

New NYC Pied-À-Terre Property Tax: Exemption Deadline Extended

New York City has extended the deadline for homeowners to apply for an exemption from the city's new pied-à-terre tax.…

Bill McDevittAugust 3, 2026

Articles New York Condos and Co-ops Real Estate State and Local Tax Tax Services

New NYC Pied-À-Terre Property Tax: What You Need to Know Now

For many who own a “second home” in New York City, Christmas in July brought with it a bag of…

Ryan MooreJuly 29, 2026

Articles Individual Tax International Tax Trusts & Estates

What Happens to a Nonresident’s U.S. Shares After Death?

Investing in U.S. shares has become increasingly common among non-U.S. residents because of the growth opportunities offered by large American…

Deepika IyerJuly 28, 2026

Articles Business Valuations Mergers & Acquisitions

The Mystery of Working Capital in M&A

"I thought we agreed on $20 million. Where did the other $500,000 go?" I've lost count of how many times a business…

Karen ArtasanchezJuly 21, 2026

Articles Business Tax Real Estate Tax Law Legislation

The One Big Beautiful Bill Act: Implications for Real Estate Developers

With the enactment of the One Big Beautiful Bill Act (OBBBA), the real estate and development community had reason to…

Kristin FlaminiJuly 16, 2026