Tax Law and International Tax Law

Section 1202 of the Internal Revenue Code offers substantial tax benefits for qualified small business stock (QSBS) holders, allowing exclusion of gains up to $10 million or more per taxpayer. Strategic gifting of QSBS shares to family members, trusts, and other entities can multiply these exclusions, potentially sheltering tens of millions in capital gains from federal taxation while navigating complex timing, gift tax, and trust structure considerations.

En contrepartie, il a reçu 149 732 actions de la SAS Holding B d’une valeur nominale de 10 euros, et a perçu trois soultes de respectivement 18 000 euros, 40 000 euros et 90 000 euros, expressément rattachées dans l’acte d’apport aux titres de trois des six sociétés.

In most private M&A deals, the hardest number to agree on is the purchase price. Sellers know what their business is worth based on momentum, pipeline, and potential. Buyers see risk...

As state revenues normalize and public sentiment shifts, data center tax incentives face mounting scrutiny.

The 100th day of the 2026 legislative session falls this Tuesday, April 21. However, the legislature is unlikely to meet that target adjournment date as lawmakers continue working through...

Following adjournment of the 2026 Washington State legislative session on March 12, 2026, Governor Bob Ferguson signed into law several bills that repealed...

As family offices across the Middle East continue to grow in both sophistication and ambition, many are increasingly looking to the United States as a destination for capital deployment.

This Legal Update concludes our three-part series on preferred equity in private capital markets, exploring key tax considerations for preferred equity investments. For background on preferred equity’s core features, structural implementation, and use cases...

State tax amnesty programs provide a limited opportunity for taxpayers with unpaid tax liabilities to come forward voluntarily and resolve those obligations with reduced financial consequences.

A recent Sixth Circuit decision examines whether property owners are entitled to surplus proceeds when their homes are sold at tax foreclosure auctions for amounts exceeding the underlying tax debt. The case raises fundamental questions about how just compensation should be measured under the Fifth Amendment—specifically whether delinquent taxpayers should receive the fair market value of their property or merely the discounted auction price realized at a forced sale.

Seller financing offers an alternative path to homeownership for buyers who struggle to meet conventional lending requirements, providing flexibility for both parties while potentially avoiding broker fees. However, these transactions require careful legal documentation including loan agreements, promissory notes, and deeds of trust to prevent adverse consequences. A real estate attorney can guide buyers and sellers through the complexities of seller-financed deals, from drafting paperwork to addressing tit

The District of Columbia's proposed FY 2027 Budget Support Act introduces three major economic development tools that could reshape real estate financing in the region.