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UPDATE: On December 3, 2024, a Federal District Court issued a nationwide injunction barring enforcement of the Corporate Transparency Act and ruling that companies "need not comply" with the January 1, 2025 reporting deadline. Read our December 2024...

UPDATE: On December 3, 2024, a Federal District Court issued a nationwide injunction barring enforcement of the Corporate Transparency Act and ruling that companies "need not comply" with the January 1, 2025 reporting deadline. Read our December 2024...

UPDATE: On December 3, 2024, a Federal District Court issued a nationwide injunction barring enforcement of the Corporate Transparency Act and ruling that companies "need not comply" with the January 1, 2025 reporting deadline. Read our December 2024...

Employers who offer special rate loans to employees—either directly or through a third-party lender—may need to consider the effect that the rising Applicable Federal Rate (AFR) will have on such loans. Loans with rates lower than AFR may create phan...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. Like clockwork, Americans greet each new year with soon-forgotten resolutions and unfounded predictions for the upcoming year. In keeping with that fine tradition,...

Pennsylvania and Washington became the first two states to offer official guidance on how their existing tax regimes apply to nonfungible token (NFT) transactions. Their approaches offer two blueprints for other states to follow. Even though states a...