CF Properties, a leading sponsor in senior housing Delaware Statutory Trusts (DSTs), announces the launch of its latest ...

In order for stock to be qualified for an exclusion on gain under Internal Revenue Code (Code) Section 1202, the issuing corporation must, among ...

Blue Door AM I, LLC, an indirect subsidiary of Strategic Storage Growth Trust III, Inc. (“SSGT III”), and an affiliate of ...

The One Big Beautiful Bill Act (“OBBBA”), enacted into law on July 4, 2025, provides extensive federal tax policy changes ...

For businesses in qualifying industries, these changes make strategic C corporation conversions a compelling consideration, ...

In this fifth installment of my multi-part series on the One Big Beautiful Bill Act, Steve Nofziger and I discuss a provision of the Act that ...

Section 1202 of the Internal Revenue Code provides that noncorporate taxpayers may exclude certain gains on the disposition of Qualified ...

The IRS has published its Internal Revenue Bulletin. The bulletin includes: 1) Announcement 2025-20, announcing the OPR’s recent disciplinary sanctions; 2) Rev. Proc. 2025-24, providing specifications ...

With the passage of the One Big Beautiful Bill (OBBB), below is a summary of notable changes to the tax code for businesses, as well as an outline ...

There’s no official word yet on just how much the government of Guam would receive in Section 30 funds, but six spending bills that were the subject of a series ...

Declares Quarterly Cash Dividend of $0.10 Per Share MCLEAN, Va., July 24, 2025 /PRNewswire/ -- Primis Financial Corp. (NASDAQ: FRST) ("Primis" or the ...