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
Current guidance from the Equal Employment Opportunity Commission (EEOC) provides that employers may lawfully take an employee’s temperature upon entering the workplace during the COVID-19 pandemic.
The Occupational Safety and Health Administration (OSHA) recently released an alert advising employers on safety tips to help protect manufacturing workers from exposure to COVID-19.
The Occupational Safety and Health Administration (OSHA) has released enforcement guidance for recording cases of COVID-19
In addition to the typical risks in every construction project, the current and lasting impacts of the COVID-19 pandemic have created a whole new set of risks
Richard Reizen
Partner
Chair, Construction Practice
Matthew Spinner
Paralegal
The current low interest rate environment resulting fromthe ongoing COVID-19 pandemic may provide individuals whose estates are expected to exceed the federal estate tax exemption amounts
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
As COVID-19 continues to impact businesses across all sectors of the economy, many commercial landlords have been flooded with rent relief requests
Aaron May
Partner
Vice Chair, Real Estate Practice
The Illinois Department of Employment Security (IDES) has announced its implementation of expanded unemployment benefits under the Coronavirus Aid, Relief, and Economic Security (CARES) Act,
UPDATE: On April 15, 2020, the SBA released additional guidance on frequently asked questions (FAQs) related to the new Paycheck Protection Program (PPP) Loans provided for in the CARES Act.
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
Vanessa Tiradentes
Partner
In response to the ongoing COVID-19 pandemic, the IRS previously issued several notices to provide relief to taxpayers by postponing the due date for filing federal income tax returns
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
A significant component of the sweeping $2 trillion economic stimulus enacted on March 27, 2020, is a $500 billion Exchange Stabilization Fund