7/2/2026 1:10:08 PM The Differences Between Texas and Maritime Law Wrongful Death and Survival Damages By Elizabeth Strunk This article was originally published by the Texas Association of Defense Counsel (TADC) for its 2026 Spring magazine. You can read the...
6/29/2026 6:53:37 PM IRS Provides Gift Tax Safe Harbor for Contributions to Trump Accounts By Leon Rittenberg III Caroline Lafourcade Kevin Naccari The IRS has issued Revenue Procedure 2026-25, offering welcome relief to individuals who contribute to “Trump accounts,” the new...
6/23/2026 6:30:37 PM IRS Rules Estate Administration Exception Can Shield Certain Stock Redemptions from Private Foundation Self-Dealing Rules By Leon Rittenberg III Caroline Lafourcade Kevin Naccari In Private Letter Ruling 202625012, released June 18, 2026, the IRS addressed the application of the private foundation self-dealing...
6/22/2026 3:26:37 PM IRS Signals New Opportunity Zone Rules Following OBBBA Overhaul By Leon Rittenberg III Caroline Lafourcade Kevin Naccari The IRS has announced its intent to issue proposed regulations and transitional guidance on qualified opportunity zones (QOZs) as revised...
6/18/2026 6:46:37 PM No Returns, No Records, No Relief: Tax Court Sustains Multi-Million-Dollar Deficiency Against New Orleans Care Provider By Leon Rittenberg III Caroline Lafourcade Kevin Naccari A recent Tax Court decision underscores that even a thriving, mission-driven business cannot outrun basic tax compliance. In Branch v....
6/18/2026 4:19:07 PM Laura Alaniz Featured on Marine Log’s “Listen Up!” Podcast By Liskow As federal enforcement priorities shift and state laws continue to evolve, Laura examines how recent regulatory developments are...
6/10/2026 1:33:06 PM ICI Seeks Treasury Guidance on Section 351 ETF Conversions Amid Regulatory Uncertainty By Leon Rittenberg III Caroline Lafourcade Kevin Naccari The Investment Company Institute, the trade association representing more than $45 trillion in assets across mutual funds, ETFs, and...
6/7/2026 4:47:07 PM MARAD Modernizes U.S. Citizenship Evidencing Requirements for Vessel Owners and Program Participants By Leon Rittenberg III Kevin Naccari The Maritime Administration (MARAD) published two companion final rules in the Federal Register on June 4, 2026, that together modernize...
6/4/2026 7:53:06 PM IRS Ruling Allows Multi-Line Family Business to Split Up the Business Lines Among Shareholders Tax-Free By Leon Rittenberg III Caroline Lafourcade John Rouchell John Bradford Kevin Naccari +2 more... Show less A common theme we see today in family-owned businesses is the ownership of several lines of business either through a parent corporation...
6/1/2026 4:10:36 PM EPA Releases Report on Criminal Regulatory Offenses By Greg Johnson Clare Bienvenu Sean Toomey Emily von Qualen Colin North +2 more... Show less On May 8, 2026, EPA published a report that lists the agency's criminal regulatory offenses by environmental statute, as required by...
6/1/2026 3:43:36 PM LDR Clarifies LaTAP Registration Requirements for Contractors Claiming Public Project Sales Tax Exemption By Bob Angelico Caroline Lafourcade Kevin Naccari The Louisiana Department of Revenue has issued a revised version of Revenue Information Bulletin No. 25-023, originally published in...
5/28/2026 6:47:37 PM Proposed Constitutional Amendment Would Expand Homestead Exemption for Senior Property Owners By Bob Angelico Leon Rittenberg III Caroline Lafourcade Kevin Naccari +1 more... Show less Louisiana voters will have the opportunity to expand property tax relief for senior homeowners when a proposed constitutional amendment...
5/28/2026 3:16:37 PM Sixth Circuit Reverses $39 Million Excise Tax Judgment Against Fractional Jet Operator By Leon Rittenberg III Caroline Lafourcade Kevin Naccari In a unanimous decision issued May 27, 2026, the United States Court of Appeals for the Sixth Circuit reversed a $39 million judgment the...
5/28/2026 1:38:07 PM LDR Finalizes Pass-Through Entity Election and Withholding Table Rules By Bob Angelico Caroline Lafourcade Kevin Naccari The Louisiana Department of Revenue has finalized two sets of regulations published in the May 20, 2026 edition of the Louisiana Register...
5/27/2026 4:27:07 PM Louisiana Supreme Court Rejects Appealability of Partial Summary Judgment Finding a Party Legally Responsible for Environmental Damage in Oilfield Remediation Suit By Hayley Landry Kathryn Gonski In WMH Farms, LLC v. Apache Corporation (of Delaware), et al., the trial court granted a plaintiff landowner’s motion for summary...
5/22/2026 1:52:37 PM Reminder Alert – Louisiana State Inventory Tax Credit No Longer Available to C corporations for Taxes Paid on or After July 1, 2026 By Bob Angelico Leon Rittenberg III Caroline Lafourcade Kevin Naccari +1 more... Show less Taxpayers taxed as C corporations for federal income tax purposes, and estates and trusts subject to tax levied in R.S. 47:300.1 are...