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...

By: William L. Bricker, Jr. & John Bricker On December 23, 2023, Governor Hochul signed the LLC Transparency Act (the “Act”) which was...

By: William L. Bricker Jr. and John Bricker The Corporate Transparency Act (the “Act”) requires both existing and newly formed corporate...

By: William L. Bricker, Jr., Linda Galler & Jennifer Mikhaylov In June 2023, both houses of the New York State legislature passed the LLC...

By: William L. Bricker, Jr. & Jennifer Mikhaylov The Corporate Transparency Act (the “Act”) requires both existing and newly formed...

By: William L. Bricker, Jr., Linda Galler & Adam Margulies Lawmakers in at least eight states – California, Connecticut, Hawaii,...

By: William L. Bricker, Linda Galler & Inhyuk Yoo As the business world recovers from the pandemic, many employers are choosing to retain...

By: William L. Bricker & Maria Pigna There are two requirements to organize a New York limited liability company: (i) pay a fee and (ii)...

By: William L. Bricker, Linda Galler, Inhyuk Yoo & Maria Pigna IRS Backlog The IRS is significantly behind in processing pre-2021 tax...

By: William L. Bricker, Jr., Maria Pigna, Inhyuk Yoo Our article posted on November 8, 2020, addressed a number of state and local tax...

By: William L. Bricker, Linda Galler & Inhyuk Yoo On September 17, 2021, the IRS Large Business and International Division (“LB&I”)...

By: Inhyuk Yoo and William L. Bricker On Monday, September 12, the House Ways and Means Committee released a summary of various tax hikes...

By: Juliya Ismailov The U.S. House of Representatives’ Ways and Means Committee issued a section-by-section outline of the tax proposals...

By: Juliya Ismailov On May 28, 2021, the U.S. Department of Treasury released the “General Explanations of the Administration’s Fiscal...

By: William Bricker, Juliya Ismailov, Inhyuk Yoo & Linda Galler U.S. tax issues facing accidental citizens of the United States have...

By: William Bricker & Juliya Ismailov When a foreign closely-held corporation owns a U.S. residence, often through a U.S. subsidiary, and...