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New Proposed Regulations on Opportunity Zone Reinvestment

USA - October 19 2018 Since the Qualified Opportunity Zone program was originally announced in 2017 Tax Act, investors, funds, developers, and businesses have been...

James E. Duffy.

Gain Deferral Through Opportunity Zone Reinvestment

USA - August 23 2018 The 2017 Tax Act implemented the Qualified Opportunity Zone program which makes available substantial tax benefits for investors who reinvest capital...

Supreme Court Eliminates Physical Presence Standard in South Dakota v. Wayfair

USA - July 5 2018 For the past 50 years, the law with respect to out-of-state retailers on sales to in-state customers has been that it is unconstitutional to compel a...

James E. Duffy, Andrew M. Carlson.

Supreme Court Decision Could Subject Businesses to Minnesota Sales Tax

USA - April 26 2018 The U.S. Supreme Court's upcoming decision in South Dakota v. Wayfair could lead to litigation about whether e-commerce retailers from outside...

James E. Duffy, Andrew M. Carlson.

Summary of Key Provisions in the Tax Reform Bill

USA - January 12 2018 The Act permanently reduces the corporate income tax rate from 35 (the prior top corporate income tax rate) to a 21 flat rate. The Act also repeals...

James E. Duffy.