Articles

As anticipated, the Ninth Circuit has waded back into the choppy waters of student online and off-campus speech following the U.S. Supreme Court’s June 2021 ruling in Mahanoy Area School District v. B.L and found that a school was justified in discip...

Pennsylvania and Washington became the first two states to offer official guidance on how their existing tax regimes apply to nonfungible token (NFT) transactions. Their approaches offer two blueprints for other states to follow. Even though states a...

Limited liability companies (LLC or LLCs) are an attractive choice of entity for many non-public companies. An LLC is the preferred choice of entity for many advisors, including me, unless the facts warrant something different. The preference toward...

Acquisitions in industries related to cryptocurrency and blockchain technology exploded in 2021 in comparison with the preceding two years. Early data suggest that 2022 will be another record year for these acquisitions. This is not surprising as blo...

This is the first installment of many on the topic of business owner exit planning. What is business owner exit planning? Business owner exit planning in its most basic form recognizes business owners will not operate a business forever and in many w...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance. International tax policy has been in focus for the past several years. The Organization for Economic Cooperation Development (OECD) proposals for a more harmonized...