Congress is working to make the favorable Tax Cuts and Jobs Act (TCJA) provisions permanent. The TCJA substantially reduced the rate of federal corporate income tax on C corporations relative to pass through entity owners. In addition, §199A provided a limited deduction narrowing the differential between C corporations and pass through entities but restricted relief to non-service businesses and included a ceiling limit. Other favorable TCJA aspects some hope to see extended include exit strategies for owners of C corporations in start-ups and non-service sectors, such as capital gains exclusions under §1202 or reinvestment deferrals under §1045—benefits largely unavailable to unincorporated business owners. With a possible TCJA extension (one that could include last-minute add-ons) and a summer Budget Reconciliation Bill prospect, now is the opportune time to assess the tax implications of entity selection and conversions. This webcast will cover need-to-know tax considerations and strategies for conversions large and small - register today!

If you advise business owners on succession planning, this is a session you can’t afford to miss - register today! Life insurance remains a popular tool for funding business buy-sell agreements — but recent court decisions, including Connelly and Huffman, have made the planning environment more complex and risk-laden. Could your clients be exposed? Register for this program to learn about deal vulnerabilities, tax risks, and curative measures.

Unlock Critical Insights on U.S. Tariffs and Global Tax Implications With the second Trump administration announcing—and implementing —unprecedented tariffs on U.S. imports, businesses face a wave of uncertainty not seen in generations. These new and proposed tariffs can disrupt global supply chains, create unexpected costs, and trigger complicated tax issues—especially for multinational companies moving goods between international affiliates. To protect your clients’ businesses, you need more than just an update: you need a comprehensive understanding of how these tariffs work, what they mean for business operations, and how to strategically respond. This webcast examines the latest tariff developments and offers clear explanations of the mechanics and scope of new tariffs, actionable tax strategies tailored for today’s challenges, and practical tips to keep your supply chain resilient and compliant.

Tax considerations are at the heart of every major commercial real estate transaction. Whether you’re developing property, managing long-term holdings, executing build-and-sell strategies, or orchestrating like-kind exchanges, tax complexities can dramatically shape your deal structures and affect overall profitability. Without careful planning, even the most promising deals can be derailed by unforeseen tax consequences.

When property is lost due to an involuntary conversion such as a taking by eminent domain, destruction by natural disaster, or theft, many clients assume they must immediately face a significant tax burden from compensation received. However, IRS §1033 provides a powerful alternative—tax-deferral through strategic reinvestment. Understanding the nuances of 1033 exchanges allows attorneys to guide clients through the process, ensuring they maximize tax benefits and rebuild wealth effectively. Join us for this comprehensive CLE course designed to equip legal professionals with the knowledge and tools needed to navigate 1033 transactions with confidence.

Well-negotiated terms and conditions are essential to the success of any merger or acquisition. Tax considerations often play a pivotal role in the negotiation, structuring, and finalization of these transactions. When drafting the purchase agreement and related deal documents, it is critical that counsel thoroughly understand the tax implications of the proposed transaction. This knowledge is key to securing optimal tax outcomes for clients and ensuring that tax indemnification provisions are properly included to safeguard their interests.

Unlock unique financing tools for your clients’ real estate projects! Creative financing is essential for structuring successful real estate deals. Do you understand how to leverage various financing tools to maximize funding opportunities while navigating legal and regulatory considerations? Join leading experts as they explore innovative financing mechanisms that bring private capital to projects that serve private interests and public needs.

Advising business clients on the formation and ongoing operation of limited liability companies and partnerships requires not only a solid understanding of business principles but also a keen awareness of the complex tax issues these entities present. Even though you may not be a tax expert, you need the knowledge to identify and handle the business tax issues that your clients can expect to face.

A limited liability company’s operating agreement is more than just a framework for governance—it plays a pivotal role in determining tax treatment for both the LLC and its members. While many attorneys focus on ownership, decision-making, capitalization, and profit distribution, they often overlook the profound tax implications embedded within these agreements. A well-structured operating agreement ensures tax efficiency while aligning with the members’ broader business and management goals. Are you confident in your ability to navigate these complexities and provide your clients with the best possible tax guidance?

Business owners often relocate themselves and their businesses to different states, typically seeking more favorable tax conditions. The growing trend of changing domicile—the legal term for a person’s permanent home and primary residence—reflects this desire to optimize tax obligations. However, if your client is a business owner, relocating their personal residence alone won’t necessarily exempt them from tax liabilities in their previous state if your client's business continues to operate there. Understanding the intersection of domicile, residency, and business operations is essential for optimizing your client's tax position and avoiding costly mistakes.