Earnouts are a form of contingent consideration that the buyer of a business pays to the seller in the period following the acquisition, based on ...

A prominent marijuana prohibitionist group is rolling out a six-figure ad campaign directed at President Donald Trump, urging ...

The U.S. Department of the Interior (DOI) issued a memorandum on July 15, 2025, announcing the end of what DOI refers to as "preferential ...

The CTA dismissed the case for having prescribed, ruling that the five-year period started on January 30, 2014—the date of ...

A proposed law aims to return part of tariff revenue to Americans through paychecks rebates, with eligibility and calculation tied to income and dependents.

In a recent post, available here, we discussed the basic requirements and benefits of Internal Revenue Code Section 1202, which provides for ...

ERISA may run the more visible day-to-day aspects such as claims, appeals, and fiduciary procedure, but the tax code sets the ...

On July 4, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). This alert summarizes the key changes under the ...

The Connecticut Department of Energy & Environmental Protection (DEEP) released a Request for Information late Friday seeking ...

The IRS recently revised its Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and ...

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

Varian, 163 T.C. at 107. Notwithstanding 26 U.S.C. §7805(a)’s broad delegation of the power to “prescribe all needful rules ...