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
As employers and employees alike shift to new protocols and procedures amidst the COVID-19 global pandemic, the Department of Labor (DOL) reminded employers about their continuing responsibilities.
In this second episode, our Chief Marketing Officer, John Byrne, interviews Corporate Associate Robert Chidester about what companies looking to raise capital.
Robert Chidester
Managing Partner
Nearly three months after its initial announcement, on June 15, 2020, the Federal Reserve launched its Main Street Lending Program (MSLP)
Vanessa Tiradentes
Partner
The U.S. Department of Labor (DOL) has released revised optional forms for employees to use when applying for leave under the federal Family and Medical Leave Act (FMLA)
As the COVID-19 pandemic continues, owners and developers find themselves facing the prospect of continued project disruptions.
Richard Reizen
Partner
Chair, Construction Practice
Eric Sparks
Partner
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
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
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).