Since coming into effect in January 2018, Subchapter Z of the US Tax Code—also known as the opportunity zone provisions—has enabled investors to pour billions of dollars into a broad array of ...

In California Ridge Wind Energy LLC, et al. v. United States, the U.S. Court of Appeals for the Federal Circuit addressed whether the amount of the developer's fee claimed by the appellees should be ...

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Hans Daniel Jasperson has over a decade of experience in public policy ...

Income tax filing season has arrived. Executors and trustees overseeing portfolios of real estate or interests in businesses holding tangible property have a new set of complex and far reaching ...

The Tax Cuts and Jobs Act of 2017, which went into effect Jan. 1, 2018, is the most comprehensive federal tax changes in a generation. The Act will have a major impact on estate tax planning going ...