Publications

Following the enactment of tax reform legislation in 2017 commonly known as the Tax Cuts and Jobs Act (TCJA), the constitutionality of the “individual mandate” under the Affordable Care Act (ACA) came into question

The first reported substantive ruling by a judge sitting in Illinois on the legal implications of whether COVID-19 and the resulting governmental shelter-in-place orders relieve a tenant’s obligation to pay rent

The IRS earlier this month released proposed regulations on Section 1031 like-kind exchanges that may help taxpayers who were facing tax consequences due to changes made to Section 1031

This week, the SBA released new guidance surrounding the ever-changing Paycheck Protection Program (PPP).

Lodging establishments will need to provide training to certain employees on how to recognize the signs.

Federal civil rights law protects gay and transgender employees from discrimination, the U.S. Supreme Court declared June 15, 2020, in Bostock v. Clayton County, Georgia.

UPDATE: In its latest update to its pandemic workplace guidance, the EEOC addresses questions employers will face as businesses reopen and employees return to work.

Gould & Ratner presents the third installment of our Construction Interview Series on adapting to the COVID-19 pandemic and beyond.

UPDATE: SBA Administrator Jovita Carranza and Treasury Secretary Steven Mnuchin released a joint statement on June 9, 2020, confirming that partial forgiveness is still permissible