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The SBIC Advisers Relief Act - the impact and opportunities. For advisers with both SBIC and non-SBIC private funds, and advisers pursuing investment strategies focused on investments in smaller private companies for whom SBICs may be an alternative to expand their advisory business.

Discover how employee benefits can complicate M&A transactions. Learn about key areas of concern, including plan documents, ACA compliance, and COBRA regulations. Avoid costly legal issues by understanding the complexities of employee benefits law in M&A.

Discover the implications of FASB’s ASU 2023-08 on digital assets, mandating fair value measurement and enhanced disclosures to standardize treatment under GAAP. Learn about the new requirements, considerations, and effective dates for companies in the digital asset space.

Learn how to leverage New Jersey's PILOT program, a tax incentive for developers in "Urban Renewal Entities" working on redevelopment projects. By offering a calculated tax fee based on revenue or construction costs, the program can reduce developers' tax burdens and foster community improvement in designated areas.

Tax Alert for U.S. Federal tax rules. Tax rules apply to qualified retirement plans including defined benefit, cash balance, profit sharing, 401(k), SEP and SIMPLE plans and cafeteria plans. Each company in the controlled group may have its own retirement plan and cafeteria plan with completely different benefits. Employee benefit plan requirements under the U.S. IRC.

A look at the SEC’s latest ESG-related proposal and its impact on ESG-integration funds.

Learn about the looming ESRP penalties and uncertainty surrounding enhanced exchange subsidies for 2026. Discover how these factors impact employers' healthcare obligations and the potential consequences for employees.

With the TCJA sunset approaching and market dynamics shifting, now is the ideal time to implement estate planning strategies. Learn how to take advantage of tax breaks, leverage valuation discounts, and protect your legacy through strategic real estate transfers. 

The S1 and S2 standards recently developed by the ISSB outline new requirements for the disclosure of sustainability-related financial information. This article provides a brief description of the standards and details the top three ways that your company can prepare to meet them.

The SEC's landmark climate ruling is here. Learn the key dates, disclosure terms, and how this climate disclosure mandate will impact organizations in this quick summary.

Discover the latest updates to California’s climate disclosure laws with Senate Bill No. 219. Learn how the bill enhances SB 253 and SB 261 through mandating emission reports and climate- related financial risks. 

One key rule for an entity to be REIT-compliant is the distribution requirement. If the REIT fails to meet its distribution requirement it can expose the investor to significant tax risk. 

This article examines the SEC’s rules for climate-related disclosures and the impact they may have on operations as well as registration statements and periodic reports.

While occupational fraud is not entirely preventable, there are certain things organizations can do to mitigate their losses. This article offers a ‘checklist’ of things to watch for and actions to take.

The U.S. Treasury proposes expanding CFIUS oversight on real estate transactions near military installations. Key changes include expanded geographic scope and clarified definitions. 

Our FAQ guide breaks down tax implications, benefits, and strategies for real estate private equity. Learn about depreciation deductions, capital gains, 1031 exchanges, and more to make informed investment decisions.

Learn how a mortgage loan's maturity can raise concerns about a company's financial stability and discover strategies to mitigate it by staying informed about going concern disclosures.

This article focuses on how, by becoming a signatory of the PRI, an investment manager can demonstrate a commitment to responsible investment and access resources and support that can help them to improve their investment practices, which can in turn enhance their reputation, credibility, and performance.

Answers the most misinterpreted and misunderstood questions about impact and ESG investing to help investors and individuals make informed decisions.

Companies are aware, now more than ever, of the impact ESG factors have on their shareholders and surrounding communities. This article goes beyond those considerations to examine two primary damages-related concerns.