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  • Article

    Bankruptcy Courts Helping Individuals, Despite The Statute?

    Two recent bankruptcy court cases remind counsel of the great importance of knowing the proclivities of the presiding panel of judges who will hear your client's case.
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Frost Brown Todd
    Frost Brown Todd
  • Article

    State Legislature Sparks Nuclear Energy Development In Kentucky With SB 198

    The Kentucky Legislature recently passed Senate Bill (SB) 198, overriding Governor Andy Beshear's veto and creating the Kentucky Nuclear Energy Development Authority (KNEDA).
    United StatesEnergy and Natural Resources
    Frost Brown Todd
    Frost Brown Todd
  • Article

    Navigating Section 1202's Redemption (Anti-Churning) Rules

    Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholders sell qualified small business stock (QSBS).
    United StatesTax
    Frost Brown Todd
    Frost Brown Todd
  • Article

    Section 1202 (QSBS) Planning For Sales, Redemptions And Liquidations

    Section 1202 provides for a substantial exclusion of gain from federal income taxes if a stockholder transfers qualified small business stock (QSBS) in a taxable sale or exchange.
    United StatesTax
    Frost Brown Todd
    Frost Brown Todd
  • Article

    Federal Contractor And Subcontractor Mandatory Vaccination Guidance Published

    On September 24, the Safer Federal Workforce Task Force ("Task Force") published its Guidance for Federal Contractors and Subcontractors ("Guidance").
    United StatesGovernment, Public Sector
    Frost Brown Todd
    Frost Brown Todd
  • Article

    Private Equity And Venture Capital Fund Investment In Qualified Small Business Stock (QSBS) – A Guide To Obtaining The Benefits Of Sections 1202 And 1045

    This article is a guide for investors and fund sponsors who purchase, own and sell qualified small business stock (QSBS). The article focuses on investment in QSBS by private equity (PE) funds...
    United StatesFinance and Banking
    Frost Brown Todd
    Frost Brown Todd
  • Article

    FBT Gibbons And Brookfield Properties Anchor Strategic Investment In Downtown Denver At 1801 California

    FBT Gibbons is reinforcing its long-term commitment to Denver with a full-floor lease at Brookfield’s 1801 California Street, one of the city’s most iconic office towers.
    United StatesReal Estate and Construction
    FBT Gibbons
    FBT Gibbons
  • Article

    Real Estate Investment Trusts As Mezzanine Lenders: A Call For Updated IRS Guidance

    Mezzanine lending is poised for a big year, especially in the real estate sector, as senior lending continues to slow amid economic uncertainty and declining asset values.
    United StatesFinance and Banking
    Frost Brown Todd
    Frost Brown Todd
  • Article

    REITs Demystified: An Introduction To Real Estate Investment Trusts

    The real estate investment market teems with an alphabet soup of options—Real Estate Investment Trusts (REIT), Real Estate Operating Companies (REOC), Real Estate Mortgage Investment Conduits (REMIC)...
    United StatesFinance and Banking
    Frost Brown Todd
    Frost Brown Todd
  • Article

    The Ultimate Destination Rule- Keeping Ohio's CAT In Check

    Imagine that you are the chief financial officer of an aftermarket automotive parts company named SupplyCo. SupplyCo is headquartered in Missouri and its only facilities are in that state.
    United StatesTax
    Frost Brown Todd
    Frost Brown Todd
  • Article

    Guide To Converting Partnerships (LLCs/LPs) Into C Corporation Issuers Of QSBS – Part 1

    Many owners who operate their business through a limited liability company or limited partnership consider at some point whether to convert their business into a C corporation.
    United StatesCorporate/Commercial Law
    Frost Brown Todd
    Frost Brown Todd
  • Article

    Representing Media Clients and Their Employees in Newsgathering Cases: Traps for the Unwary

    United StatesMedia, Telecoms, IT, Entertainment
    Vinson & Elkins LLP
    Vinson & Elkins LLP

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