Publications
Court Blocks Corporate Transparency Act: A Win For Federalism?
The U.S. District Court for the Eastern District of Texas issued a nationwide preliminary injunction against the enforcement of the Corporate Transparency Act (CTA), questioning its constitutionality and its impact on small businesses. The CTA, enacted as part of broader anti-money laundering efforts, mandates companies to disclose their beneficial ownership information to a federal database maintained by the Financial Crimes Enforcement Network (FinCEN). The plaintiffs, including small business owners and a trade association, argued that the CTA compels speech and association, infringing on First Amendment protections. They also raised concerns about privacy violations under the Fourth Amendment, given the extensive personal information required.
Common Client Tax Planning Problems Cheat Sheet
Although there are many new and interesting tax planning techniques, sometimes it is the tried-and-true standards that are overlooked, that may best provide the solutions to estate and income tax problems. Here is a useful list of estate planning scenarios and possible solutions.
Can NFTs Save a NASCAR ARCA Career?
Those who create and collect art can try to ignore the impact of NFTs but they can’t ignore how NFTs fit into the current Intellectual Property (IP) rights. In order to take advantage of the market, it is necessary to understand what NFTs are and are not.