Insights
Tax
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June 11, 2026
IRS Revenue Procedure 2026‑17 Opens Door to Bonus Depreciation for Real Estate Investors
IRS Revenue Procedure 2026‑17 allows real estate investors to revoke prior Section 163(j) elections for 2022–2024.
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May 28, 2026
Private Foundation Excise Taxes and the Unique Problems Facing Entrepreneurs
Private foundations offer legacy and family involvement benefits, but strict excise tax rules can impact ownership and planning.
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April 17, 2026
The Freeze Partnership: A Targeted Solution When GRATs and IDGTs Fall Short
Freeze partnerships offer a powerful alternative to GRATs and IDGTs, especially for highly appreciated assets with negative capital accounts
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March 26, 2026
Leveraging Unused Estate Tax Exemption with Incomplete Gift Trusts and General Powers of Appointment
The OBBBA expanded lifetime estate and gift tax exemptions, creating new planning opportunities for high‑net‑worth families.
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February 12, 2026
Disguised Sales of Partnership Interests: A Case Study on Structured Redemptions
Analyzes disguised sales of partnership interests through case law and a structured redemption case study, with practical guidance on §707, §736, and IRS rechar…
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November 4, 2025
Ohio Property Tax Reform: Legislative Override Eliminates Key Levy Types for School Districts & Municipalities
Ohio lawmakers overrode Governor DeWine’s budget vetoes, changing how local governments and schools can structure future property tax levies.
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July 11, 2025
Part One: One Big Beautiful Bill Act – Impact on Real Estate Developers & Investors
The OBBBA delivers sweeping federal policy changes with wide-reaching implications for developers, investors, and property owners.
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June 14, 2024
Supreme Court Decision in Connelly v. US: Implications for Family-Owned Businesses
The Court’s holding in Connelly will have ripple effects on how family-owned and closely-held businesses structure their succession planning.
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May 17, 2024
The Role of Artificial Intelligence in Tax Law: Opportunities, Risks, and Best Practices
Artificial Intelligence (AI) has been making waves across various industries, and tax law is no exception. Using AI in tax law can bring significant benefits...
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March 25, 2024
Ohio Supreme Court Addresses Remote Worker Withholding Rule
The Ohio Supreme Court is set to make a decision will impact how the legislature will affect the taxation of Ohio remote workers.
