Resources

Key Tax Provisions in the Senate’s Budget Reconciliation Bill

Introduction: The Senate has passed its version of the budget reconciliation bill, known as the "One Big Beautiful Bill Act," (or OBBA) which includes significant tax changes affecting individuals and businesses. Read more to get highlights of the main tax provisions...

Beneficial Ownership Information Reporting

In 2021, Congress passed the Corporate Transparency Act with the intent to make it more difficult to hide or benefit from unlawful gains through shell companies or other opaque ownership structures. The law creates a new beneficial ownership information (BOI)...