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Illinois has enacted legislation that imposes sales and use tax on the lease stream of motor vehicles that are sold on or after July 1, 2014.

Many estate planning practitioners routinely engage in the joint representation of spouses in connection with their estate planning.

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of April 24, 2023 – April 28, 2023.

On April 24, 2024, the Internal Revenue Service (IRS) and the Department of the Treasury issued final regulations (the Final Regulations) in connection with the determination of whether a "qualified...

In November 2021, Virginians elected Republicans to all three statewide Executive Branch offices, which had been controlled by Democrats since 2013, and regained control of the House of Delegates after two years of Democratic control.

As of noon on Friday, legislative leadership has yet to appoint conferees to begin the budget conference process. It was believed budget negotiations between the House and Senate

Regardless of arguments as to its cause, climate change is real and its negative effects on health and the environment are evident.

For Canadian and other non-U.S. sellers of U.S. real estate, the FIRPTA withholding regime has historically meant waiting months or even years to recover excess tax withholdings. Recent improvements in IRS processing times are making Form 8288-B withholding certificate applications an increasingly effective tool for accelerating the return of substantial funds.

The IRS Large Business & International Division (LB&I) announced on Oct. 5, 2020, the latest IRS audit campaign targeting nonresident aliens (NRA)

Pension plans and certain other exempt organizations known as "Qualified Organizations" have been significant investors in leveraged real estate partnerships.

Given the exorbitant costs of higher education, many parents begin saving for college when their children are very young.

While some activities are limited when working from home during a global lockdown, there are still a variety of tax-efficient options available to sell foreign real property.

Proximity to existing automotive OEMs and suppliers already located in the southeastern U.S. is just one of the factors drawing new EV projects to the region.

As the commercial real estate (CRE) lending market adjusts to tighter credit conditions, Commercial Property Assessed Clean Energy, commonly known as “C-PACE,” has emerged as an increasingly prevalent component of the CRE capital stack. Cumulative originations reached a record ~$13 billion in 2025, and 40 states now have active programs.

On June 29, 2011, for the first time in eight years, the Pennsylvania General Assembly, confronted with deep budgetary and economic challenges, passed a balanced budget before the June 30 deadline with no broad-based tax increases and a property tax reform measure.

Below is an update regarding important changes to New York and Connecticut state laws relevant to estate planning and to certain real estate transactions.

Last Spring, prior to adoption of the new Georgia "Squatter Reform Act" criminalizing squatting, I provided pro-bono services to the owners of a vacant residence.