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
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.
Richard Reizen
Partner
Chair, Construction Practice
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
As Illinois businesses start to slowly reopen, employers are faced with a new normal.
Gov. J.B. Pritzker issued Executive Order 2020-39 on May 29, 2020 which states that businesses must follow the guidance first published by the Illinois Department of Commerce and Economic Opportunity (DCEO)
The Cook County Assessor is doing what?
Amy Blumenthal
Partner
When you push a pause button on a computer, it shuts down. When you push a pause button on a human, as is occurring now in the midst of the Coronavirus pandemic gripping most of the world, we do not rest.
Gould & Ratner presents the second installment of our Construction Interview Series on adapting to the COVID-19 pandemic and beyond.