Member Articles

Author: Stephen B. Selbst Passive investors in small businesses often take a seat on the board of directors as a way to keep an eye on their investments. But the recent decision in In re Mundo Latino Market, Inc., shows ...

British Columbia Budget 2018 included the announcement of a new payroll tax called the Employer Health Tax (the “EHT”). While legislation and full details on the EHT are expected to be released in the fall of 2018, t ...

Authors: Jeremy Mittman and Erica Parks In his final bill-signing period as governor, California Governor Edmund G. Brown signed into law numerous employment-related bills and vetoed others. One bill that passed si ...

Trading names will cease to be displayed on the Australian Business Register from 1 November 2018. ASIC registration will be required to keep these displayed thereafter. Trading names Trading names or business names in ...

Authors: Patrick J. O’Sullivan and Louis Tuchman On October 19, 2018, the Treasury Department issued proposed regulations that address many, but not all, of the open questions surrounding the Opportunity Zone tax ince ...

Current Law: The Tax Cuts and Jobs Act of 2017 limits individual taxpayer's state and local tax (SALT), itemized deduction to $10,000 (including real estate taxes). The previous law allowed an unlimited deduction. This ...