Gould + Ratner
House-Passed 21st Century ROAD to Housing Act: What Real Estate Professionals Should Know
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House-Passed 21st Century ROAD to Housing Act: What Real Estate Professionals Should Know

If it hasn’t already, the 21st Century ROAD to Housing Act may change how you think about acquisitions, development sites, public land, affordable housing capital, and single-family rental strategy.
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FinCEN Permanently Ends Beneficial Ownership Reporting for U.S. Companies and Will Delete Previously Filed Data
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FinCEN Permanently Ends Beneficial Ownership Reporting for U.S. Companies and Will Delete Previously Filed Data

On August 11, 2026, the Financial Crimes Enforcement Network (FinCEN) issued a final rule permanently eliminating the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) under the Corporate Transparency Act (CTA).
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Illinois Decouples from Federal QSBS Exclusion and Further Limits Corporate NOL Deductions
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Illinois Decouples from Federal QSBS Exclusion and Further Limits Corporate NOL Deductions

On June 16, 2026, Governor Pritzker signed Public Act 104-0468 into law. The Illinois Act makes two significant income tax changes: it decouples Illinois from the federal qualified small business stock (“QSBS”) gain exclusion under Code Section 1202 and further restricts the use of corporate net operating loss (“NOL”) carryover deductions.
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2026 Construction Forecast: The Only Thing Certain is Uncertainty
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2026 Construction Forecast: The Only Thing Certain is Uncertainty

As 2026 dawns, it is natural to consider the outlook for construction in the coming year.
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Publications

News
Events
Earlier this month, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA).
For a variety of reasons, the solar industry has experienced, and will continue to experience, record growth.
Richard Reizen
Partner
Chair, Construction Practice
Eligible borrower application deadline is May 31, 2021.
The IRS announced late last week that the due date for filing 2020 federal individual income tax returns and making 2020 federal individual income tax payments is automatically postponed from April 15, 2021, to May 17, 2021.
Earlier this month, the IRS provided guidance for employers claiming the employee retention tax credit for 2020.
The American Rescue Plan Act of 2021 (ARPA, 2021) was signed by President Biden on March 11, 2021 to address the continuing economic impact on employers and employees the coronavirus (COVID-19) pandemic has posed.
In this fifth installment of our Construction Interview Series, Rich Reizen, Chair of Gould & Ratner’s Construction Practice, talks with Tom Bassett-Dilley, Owner of TBDArchitects, about green building and energy efficient design methodologies, including the state of the architectural industry and design focused on sustainability and net zero energy consumption.
Richard Reizen
Partner
Chair, Construction Practice
The Equal Employment Opportunity Commission (EEOC) has updated the section of its Compliance Manual on religious discrimination in the workplace.
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
On January 21, 2021, President Biden issued an “Executive Order on Protecting Worker Health and Safety.”
Construction industry forecasts are difficult in a “normal year” (remember those?), let alone a year following a global pandemic.
Richard Reizen
Partner
Chair, Construction Practice