Gould + Ratner

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Although the OBBBA’s tax and spending provisions tend to receive greater media attention, it also contains several provisions impacting employer-sponsored benefit plans.
Hrishikesh Shah
Partner
The Tax Cuts and Jobs Act (“TCJA”), which was signed into law on December 22, 2017, made some of the most significant changes to the tax law since the Tax Reform Act of 1986.
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
Ilana Bley
Partner
Vice Chair, Tax Planning and Structuring Practice
Abby Mahony
Partner
The OBBBA has wide-ranging implications for the real estate market. Here are 10 things every real estate investor should know about the OBBBA.
Aaron Whyte
Associate
On July 4, President Donald Trump signed the One Big Beautiful Bill Act (“OBBB”) into law. Among many changes, the OBBB included an expansion of the qualified small business stock (“QSBS”) gain exclusion under Section 1202 of the Internal Revenue Code.
Abby Mahony
Partner
On June 27, 2025, the Supreme Court issued its decision on review of three federal court orders that have blocked—on a nationwide basis—implementation of President Trump’s executive order restricting so-called “birthright citizenship” under the Fourteenth Amendment of the Constitution (whereby a child born in the United States “and subject to the jurisdiction thereof” is automatically deemed a citizen regardless of parental status).
Mark Brookstein
Partner
Alec Cerqueira
Associate
On June 5, 2025, the Supreme Court issued a unanimous decision in Ames v. Ohio Department of Youth Services, striking down the “background circumstances” requirement in so-called “reverse discrimination” cases.
Mark Brookstein
Partner
With summer officially here, students across the country are beginning internships, eager to gain experience and make their mark.
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Rent-ready credits are helpful when a buyer is acquiring a stabilized multifamily property and wants to control the unit turnover process. Offering this credit early in a transaction can ease concerns about vacancy rates and unit condition, which can reduce low purchase offers from cautious buyers.
Aaron Whyte
Associate
The construction industry is already particularly impacted by the volatility of tariff rates, product exemptions and affected countries, which seem to shift almost daily.
Richard Reizen
Partner
Chair, Construction Practice
Ellen Chapelle
Partner
Chair, Insurance Counseling and Recovery
Hannah Batsche
Associate
After months of uncertainty over what aspect of employer DEI (or diversity, equity and inclusion) policies could be discriminatory, the U.S. Equal Employment Opportunity Commission (EEOC) and the Department of Justice (DOJ) issued informal guidance outlining the agencies’ positions.
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Alec Cerqueira
Associate