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Member Articles


Why LGIP Accounting Choices (and Audit Standards) Matter More Than You Think

Local government investment pools (LGIPs) are often discussed as if they are interchangeable with other investment pool products. In practice, subtle differences in accounting framework and audit standards can materially ...

Now is the Time to Nominate New Opportunity Zone Census Tracts for 2.0 Program

On July 1, 2026, the Qualified Opportunity Zones (QOZs) 2.0 nomination process formally kicked off. The process requires governors of each state and U.S. territory to nominate low-income census tracts to be certified as ...

Q1 2026 National Real Estate & Construction Market & Legislative Update

Commercial real estate owners and developers continue operating in a market defined by shifting demand patterns, tighter capital conditions and ongoing policy uncertainty. While some sectors are stabilizing after several ...

Ohio Offers Business Incentives with New 2026 Capital Gains Deductions

Two new Ohio capital gain deductions are now available to qualifying business owners and certain venture capital investors that sell ownership interest in an Ohio business. These provisions were previously signed into la ...

Year-End Tax Planning Strategies and Updates for REITs and Real Estate Funds

As 2025 draws to a close, Real Estate Investment Trusts (REITs) and real estate funds face a critical window for tax planning, compliance and strategic decision making. This article distills the latest guidance, complian ...

2025 Year-End Tax Planning Guide for Private Companies

With year-end approaching, it's time for businesses to proactively plan for and execute on tax opportunities to help ease their 2025 tax burden. New this year is the One Big Beautiful Bill Act (OBBBA), which contains num ...

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