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Member Articles


California’s New “Mini-HSR” Law: Key Takeaways for Deal Makers

Authors: Peter Wang and Hunter Moss California has joined the growing number of states adopting their own premerger-notification regimes. On February 10, 2026, Governor Newsom signed SB 25, the California Uniform Ant ...

AI, Influencers, and Liability: What Marketing Agencies Need to Know Before Deploying AI Tools

Authors: Lindsay Gehman and Saachi S. Gorinstein Artificial intelligence is rapidly transforming influencer marketing. Marketing agencies now use AI tools to identify influencers, optimize campaigns, draft captions a ...

Virginia Budget Creates New Electricity Consumption Tax for Data Centers

Summary – Virginia’s 2026 budget preserves the Commonwealth’s sales and use tax exemption for qualifying data center equipment while creating a new electricity consumption tax of $0.011 per kWh, effective July 1, 2 ...

Key Real Estate Tax Changes Under the OBBBA

Recent federal legislation has introduced several changes affecting commercial real estate owners, including updates to bonus depreciation, interest expense limitations, excess business loss rules, and energy-related inc ...

Form 1042, 1042-S, & 1042-T Compliance Rules & Distinctions

Due to increased withholding reporting requirements for foreign persons, FGMK, LLC wants to ensure that its clients know about these filing requirements and that our International Tax team can assist.    Form 1042, A ...

Corporate Transparency Act Update: End of Enforcement Against Domestic Reporting Companies

On March 2, 2025, the U.S. Department of the Treasury (the “Treasury Department”) issued a statement that would effectively end mandatory beneficial ownership information reporting for domestic entities under the Cor ...

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