By: William L. Bricker, Linda Galler, and Matthew Crawford H.R. 1, the “One Big Beautiful Bill Act” (the “House Bill”), passed the House...

By: William L. Bricker, Linda Galler, and Matthew Crawford For years, tax advisors have debated whether Section 7872 of the Internal...

By: William L. Bricker, Linda Galler, Juliya L. Ismailov, and Matthew Crawford President Trump’s much anticipated “ One, Big, Beautiful...

Yesterday, March 2, 2025, the Treasury Department announced that FinCEN/BOI reporting administratively was essentially “repealed” ....

On February 27, 2025, FinCEN announced that it will not impose any fines or penalties against companies based on reporting companies...

By: Juliya L. Ismailov Last week House of Representatives (by 217-215 Republican majority) passed a budget resolution that was...

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....

On Monday, February 10, 2025, the House of Representatives passed H.R. 736, the Protect Small Businesses from Excessive Paperwork Act...

CTA reporting may remain voluntary for now notwithstanding the Supreme Court’s recent stay [604 U.S. ___  (2025)] of the nationwide...

Today, the Supreme Court ruled that the Fifth Circuit Court of Appeals (the “Fifth Circuit”) injunction against CTA reporting was...

By: William L. Bricker, Linda Galler, and Juliya L. Ismailov The Biden administration is scrambling to finish unfinished tax business –...

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...

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...

By: William L. Bricker, Jr. As we reported on December 24, 2024. FinCEN Corporate Transparency Act (“CTA”) reporting was reinstituted by...

By: William L. Bricker, Jr. FinCEN Corporate Transparency Act (“CTA”) reporting was reinstituted by a decision of the Federal Court of...

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...

By: William L. Bricker, Jr. and Juliya L. Ismailov “Great nations, like great men [and women], should keep their word” (citing Justice...

By: Juliya L. Ismailov Introduction In the post-pandemic trusts and estates world of remote notarization in New York and other states,...

Unless Congress acts, the federal estate/gift tax lifetime exemption will drop substantially at the end of 2025, causing a substantial...

By: William L. Bricker, Jr. and John Bricker Effective January 1, 2024, FinCEN began accepting beneficial ownership information reports...