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
Application Now Available With New Interim Final Rules for Paycheck Protection Program
Last week, the Chicago City Council passed the COVID-19 Anti-Retaliation Ordinance, which aims to protect covered employees who remain at home if they have symptoms of COVID-19
While much of the construction industry has continued working throughout the pandemic, all stakeholders in a typical construction project have been impacted by the crisis.
Eric Sparks
Partner
Richard Reizen
Partner
Chair, Construction Practice
The IRS issued Notice 2020-29 on May 12, 2020, to assist with the response to the COVID-19 pandemic.
This week, the Department of Labor issued further clarification on the scope of FFCRA.
UPDATE – May 13, 2020: This morning, the Small Business Association (SBA) finally released the promised guidance regarding what a "good faith certification" looks like for the purpose of complying with the Paycheck Protection Program (PPP)
Gould & Ratner presents the first installment of our Construction Interview Series on adapting to the COVID-19 pandemic and beyond.
Richard Reizen
Partner
Chair, Construction Practice
This article explains the basic requirements for a Habitat Conservation Plan, to be submitted in connection with a party’s application for an individual permit
This three-part article offers possible post-COVID-19 changes to our work environment, from a variety of perspectives: social, design, technology, marketing and sales, legal, financial and government.
Following the White House’s issuance of broad guidelines for states to implement a phased reopening of businesses subject to isolation orders stemming from the COVID-19 global pandemic, the U.S. Centers for Disease Control and Prevention (CDC)