Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
Read this practice note discussing factoring transactions, the parties involved, and the reasons for factoring. This practice note specifically discusses the distinguishing features of advance and discount...
Land banking transactions are an alternative financing structure where the land banker (typically an investment group) purchases the land shortly before or soon after the homebuilder acquires it. The parties...
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Employers often relocate employees to meet their business needs, respond to trends, and remain competitive. Many employers have corporate mobility programs and policies that allow them to identify top talent, place them strategically throughout the organization, and offer relocation incentives. To protect their sizeable investment, employers often require employees to sign relocation agreements in which the employee agrees to pay back all or a portion of the employer's expenses if they resign within the time frame set forth in the agreement. Learn more about this common benefit which can have a sizable tax impact on the relocating employee.
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