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Member Articles


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 ...

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 Compensation Spotlight: Employee Stock Purchase Plans

If your business is incorporated and seeking an attention-grabbing compensation benefit, check out an employee stock purchase plan (ESPP). A recent survey of about 600 business leaders by Computershare, a global financia ...

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