CF Properties, a leading sponsor in senior housing Delaware Statutory Trusts (DSTs), announces the launch of its latest ...

CF Properties and its affiliates have launched the real estate investment firm’s 11th Delaware Statutory Trust, they ...

The Internal Revenue Service announced indexing adjustments to the applicable dollar amount used to calculate employer shared ...

The One Big Beautiful Bill Act (“OBBBA”), enacted into law on July 4, 2025, provides extensive federal tax policy changes ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

At the beginning of this series, I mentioned briefly that taxpayers can use tax-loss harvesting approaches in tandem with a ...

On July 4, the “One Big Beautiful Bill Act” (OBBBA) was signed into law, which includes provisions restoring immediate deduction of domestic ...

In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that ...

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified ...

President Trump signed into law H.R. 1, better known as the One Big Beautiful Bill Act, on July 4. The legislation includes ...

The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Announcement 2025-20, announcing the OPR’s recent disciplinary sanctions; 2) Rev. Proc. 2025-24, providing specifications ...

With the passage of the One Big Beautiful Bill (OBBB), below is a summary of notable changes to the tax code for businesses, as well as an outline ...