Jul 26, 2019 | Business Insights
Raighne Delaney continues his series on Equity. In part two, he shares insights into the substance of equity – what equity can do.
Jul 18, 2019 | Business Insights
Raighne Delaney shares his insights into “What is Equity” – it’s history, procedure within the law, and who it applies to.
Jun 10, 2019 | Business Insights
We have now received our second round of regulations interpreting Section 1400z-2, also known as the investment in Opportunity Zones section of the Internal Revenue Code. In our previous posts, we have provided background and tracked important developments with the...
Jan 23, 2019 | Business Insights
Back in July, we provided our five takeaways from the California Supreme Court’s decision in Hassell v. Bird that Section 230 of the Communications Decency Act of 1996 (“Section 230”), which confers defamation immunity upon internet sites that “publish” content of...
Oct 29, 2018 | Business Insights
Some of the highlights of the first round of proposed regulations released on October 19, 2018 in conjunction with Revenue Ruling 2018-29 are as follows: Capital Gains: The regulations take the position that only capital gains for federal income tax purposes are...
Aug 27, 2018 | Business Insights
This is the next post in a series of articles diving into the new “Opportunity Fund” program. In previous posts, we described the general framework for the new Opportunity Fund program, the tax benefits to taxpayers who invest in Opportunity Funds, and how the funds...
