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

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.
More
FinCEN Permanently Ends Beneficial Ownership Reporting for U.S. Companies and Will Delete Previously Filed Data
Publication Highlight

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).
More
Illinois Decouples from Federal QSBS Exclusion and Further Limits Corporate NOL Deductions
Publication Highlight

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.
More
2026 Construction Forecast: The Only Thing Certain is Uncertainty
Publication Highlight

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.
More

Publications

News
Events
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.
The U.S. Department of Labor (DOL) has updated its FAQ page on the Families First Coronavirus Response Act (FFCRA)
When you click the pause button on a video recording, the image freezes. When you pause humanity, as is occurring now during the COVID-19 pandemic gripping most of the world, we do not stop. We do not rest.
Gould & Ratner has prepared a reference chart to serve as a guide to each state’s stay-at-home executive order, specifically related to construction activities.
Richard Reizen
Partner
Chair, Construction Practice
Matthew Spinner
Paralegal
Gov. J.B. Pritzker’s newest executive order in response to COVID-19 includes a new restriction on evictions, and, this time around, commercial evictions are impacted.
Eric Sparks
Partner
Litigation
Alison Constantine
Partner
Vice Chair, Litigation Practice
A recent decision by the U.S. Supreme Court held that, in certain circumstances, discharges from “point sources” (e.g. wells, containers, pipes, ditches, channels, tunnels, conduits, etc.) into groundwater
As the nation continues to struggle with the spread of the novel coronavirus, the construction industry has often been designated as an essential sector of the economy and encouraged to continue operations
Eric Sparks
Partner
UPDATE: A challenge to the Illinois Workers’ Compensation Commission’s emergency amendment, described below, has resulted in a temporary hold on the rule.
The already-exhausted Paycheck Protection Program (PPP) is expected to soon receive a $310 billion infusion of new funding in the next few days.
The already-exhausted Paycheck Protection Program (PPP) is expected to soon receive a $310 billion infusion of new funding in the next few days.