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Member Articles


863(b) Proposed Regulations Overview and Related Section 199A Implications

Authors: Michael R. Pearson, Scott W. Simpson and Jack Millhouse Section 863 - A Very Brief History Prior to tax reform, many multinational corporations relied upon Section 863(b) to provide “50/50” income sour ...

Sharon C. Lincoln Authored, "Omnibus Summary of Treasury and SBA Guidance on Paycheck Protection Program," Published in SmallBizDaily

Sharon C. Lincoln discusses updates to the U.S. Small Business Administration's guidance regarding the Paycheck Protection Program, including eligibility and loan forgiveness, in SmallBizDaily. Read the entire artic ...

State by State – Electronic Witnessing during COVID-19

23 April 2020 Authors: Donna Benge, Samuel Morphett The witnessing of documents is one area which has become fraught with difficulty as a consequence of COVID-19 social distancing restrictions, as it is generally not ...

Treasury Extends Pandemic-Related Relief to 1031 Transactions, Qualified Opportunity Fund Investments

Authors: Louis Tuchman and Benjamin Oklan Treasury Extends Pandemic-Related Relief to 1031 Transactions, Qualified Opportunity Fund InvestmentsApril 14, 2020Louis Tuchman and Benjamin OklanSHARE THIS PAGEIn response to ...

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