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“One Big Beautiful Bill Act” Targets Service Businesses
By: William L. Bricker, Linda Galler, and Matthew Crawford H.R. 1, the “One Big Beautiful Bill Act” (the “House Bill”), passed the House...
wbricker
Jun 42 min read
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Tax Court Confirms AFR-Compliant Loans to a Related Party Are Not Gifts
By: William L. Bricker, Linda Galler, and Matthew Crawford For years, tax advisors have debated whether Section 7872 of the Internal...
wbricker
May 292 min read
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One, Big, Beautiful Bill Advances to the Next Stage
By: William L. Bricker, Linda Galler, Juliya L. Ismailov, and Matthew Crawford President Trump’s much anticipated “ One, Big, Beautiful...
wbricker
May 142 min read
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Common Sense Prevails
Yesterday, March 2, 2025, the Treasury Department announced that FinCEN/BOI reporting administratively was essentially “repealed” ....
wbricker
Mar 31 min read
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Update: FinCEN Not Issuing Fines or Penalties
On February 27, 2025, FinCEN announced that it will not impose any fines or penalties against companies based on reporting companies...
wbricker
Feb 282 min read
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One Big Beautiful Bill
By: Juliya L. Ismailov Last week House of Representatives (by 217-215 Republican majority) passed a budget resolution that was...
wbricker
Feb 261 min read
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FinCEN Extends Beneficial Ownership Information Reporting Deadline by 30 Days; Announces Intention to Revise Reporting Rule
WASHINGTON, D.C. –– With the February 18, 2025, decision by the U.S. District Court for the Eastern District of Texas in Smith, et al. v....
wbricker
Feb 192 min read
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Bill Passes the House of Representatives to Extend FinCEN Reporting to Next Year
On Monday, February 10, 2025, the House of Representatives passed H.R. 736, the Protect Small Businesses from Excessive Paperwork Act...
wbricker
Feb 121 min read
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Update: Corporate Transparency Act (“CTA”) Reporting Appears to Remain On Hold
CTA reporting may remain voluntary for now notwithstanding the Supreme Court’s recent stay [604 U.S. ___ (2025)] of the nationwide...
wbricker
Jan 241 min read
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Update: Supreme Court to Allow the Implementation of the Corporate Transparency Act (“CTA”)
Today, the Supreme Court ruled that the Fifth Circuit Court of Appeals (the “Fifth Circuit”) injunction against CTA reporting was...
wbricker
Jan 231 min read
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Pre-Inauguration Flurry of Final and Proposed Regulations
By: William L. Bricker, Linda Galler, and Juliya L. Ismailov The Biden administration is scrambling to finish unfinished tax business –...
wbricker
Jan 153 min read
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Update: FinCEN Corporate Transparency Act ("CTA") - Supreme Court Application for Stay of Injunction
On December 4, 2024, the District Court for the Eastern District in the T exas Top Cop Shop, Inc. v. Garland case issued a nationwide...
wbricker
Jan 32 min read
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Update: Corporate Transparency Act Reporting - Believe it or Not, Reporting is "Off" Again
By: William L. Bricker, Jr. On December 3, 2024, the U.S. District Court for the Eastern District of Texas, issued an order granting a...
wbricker
Dec 27, 20242 min read
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Update: FinCEN Corporate Transparency Act (“CTA”) - Fifth Circuit Request for Rehearing
By: William L. Bricker, Jr. As we reported on December 24, 2024. FinCEN Corporate Transparency Act (“CTA”) reporting was reinstituted by...
wbricker
Dec 27, 20242 min read
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Update: FinCEN Corporate Transparency Act (“CTA”) Reporting Reinstituted by Federal Court of Appeals for the Fifth Circuit
By: William L. Bricker, Jr. FinCEN Corporate Transparency Act (“CTA”) reporting was reinstituted by a decision of the Federal Court of...
wbricker
Dec 24, 20242 min read
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Follow Up: Entities Need Not Comply With the CTA Until Further Notice
As a follow up to our blog post of December 5, 2024, as we indicated the U.S. District Court for the Eastern District of Texas in its...
wbricker
Dec 9, 20241 min read
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Entities Need Not Comply With the CTA Until Further Notice
By: William L. Bricker, Jr. and Juliya L. Ismailov “Great nations, like great men [and women], should keep their word” (citing Justice...
wbricker
Dec 5, 20242 min read
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Review of Pending New York E-Wills Legislative Proposals
By: Juliya L. Ismailov Introduction In the post-pandemic trusts and estates world of remote notarization in New York and other states,...
wbricker
Oct 17, 20243 min read
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The TCJA Lifetime Exemption Increase: Use It or Lose It
Unless Congress acts, the federal estate/gift tax lifetime exemption will drop substantially at the end of 2025, causing a substantial...
wbricker
Jun 25, 20242 min read
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Beneficial Ownership Information Reports
By: William L. Bricker, Jr. and John Bricker Effective January 1, 2024, FinCEN began accepting beneficial ownership information reports...
wbricker
Jan 2, 20241 min read
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