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Insights

Recent Insights

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Article

August 20, 2025

Learn about the Scholarship Granting Organization (SGO) tax credits introduced by the 2025 tax reform bill. Gain insight into IRC Sections 25F and 139K.

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Article

December 20, 2024

In 2025, the federal estate tax exemption is $13.99M per individual ($27.98M per married couple). Learn how TCJA’s expiration could affect this limit.

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Podcast

February 24, 2023

22:52

Speakers: Mark H. Cooter, Martin Karamon

Listen to our podcast to learn how the Inflation Reduction Act’s new prevailing wage and apprenticeship requirements impact real estate and construction firms.

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Newsletter

May 21, 2026

Uncover notable updates from the May 2026 tax policy review, including government funding, potential legislation and trade policy developments.

Article

May 6, 2024

Updated: March 24, 2026

Learn about Delaware Statutory Trusts (DSTs), Opportunity Zones and 1031 exchanges for real estate capital gains deferment.

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Podcast

March 16, 2023

28:07

Speakers: Sarah McGregor, Michael Elliot

This podcast provides guidance on filing Schedule K-2 and K-3 for 2022 and discusses the exceptions to the required filing of these forms for partnerships and S corporations.

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Article

February 2, 2026

Explore our guide on UpREIT vs. DownREIT to determine which structure aligns with your investment goals. Learn how they work and the key differences.

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Article

January 26, 2026

Uncover the key takeaways from IRS Notice 2026-11, which provides interim guidance on additional first-year deduction depreciation under Section 168(k).