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Member Articles


No Federal Tax on Overtime Pay in the United States

The recently enacted One Big Beautiful Bill Act introduces a major change to the federal tax code, delivering welcome news for both employees and employers for tax years 2025 through 2028, as qualified overtime pay will ...

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 ...

Understanding the Changes to Tax on Overtime Pay

The recently enacted One Big Beautiful Bill Act introduces a major change to the federal tax code, delivering welcome news for both employees and employers for tax years 2025 through 2028, as qualified overtime pay will ...

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 ...

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