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Member Articles


Is Wayfair a Pandemic?

Riding the commuter rails this morning, it certainly felt like one of those holiday Mondays where everyone else has the day off and you still head to work. After taking a quick mental inventory of holidays past and futur ...

Managing Unrelated Business Income Tax for Your Not-for-Profit

Does your not-for-profit conduct revenue generating activities that may trigger the unrelated business income tax, or UBIT? From advertising and fundraising to events and leases — Marie Brilmyer and Cathy Lorenz of Coh ...

The Finance Act 2020: Rejigging the Nigerian Fiscal Landscape

On January 13, 2020, the President of the Federal Republic of Nigeria signed the Finance Act 2020 (the “Finance Act” or the “Act”) into law, and the Minister for Finance has announced February 1, 2020 as the comm ...

CARES Act Fixes Drafting Error Regarding Qualified Improvement Property

Authors: Louis Tuchman and Peter Franklin The $2.2 Trillion Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) that was signed into law by President Trump on March 27, 2020 includes a number of ta ...

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