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
The CDC this week issued updated COVID-19 guidance for employers, supplementing its “Interim Guidance for Businesses and Employers to Plan and Respond to Coronavirus Disease 2019
The Federal Reserve yesterday announced a series of actions authorized by the CARES Act to try to stabilize the economy amidst the fallout from the COVID-19 pandemic, including two measures targeted at helping hard-hit small and mid-sized businesses.
The Federal Reserve yesterday announced a series of actions authorized by the CARES Act to try to stabilize the economy
The IRS yesterday announced some relief for taxpayers currently engaged in a 1031 like-kind exchange, most notably that any 45-day or 180-day deadline that occurs between April 1 and July 14 is extended to July 15, 2020.
The U.S. Department of Labor (DOL) published a temporary rule Monday, April 6, 2020, that provides additional guidance on the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family and Medical Leave Expansion Act (EFMLEA)
While much attention has been focused on the relief provided in the recently enacted CARES Act that targets individuals and small businesses impacted by the COVID-19 pandemic
Vanessa Tiradentes
Partner
There are many issues that a business must consider when a vendor, customer or other contact files for bankruptcy protection.
Matthew Olins
Partner
Chair, Business Reorganization and Creditors’ Rights Practice
The Centers for Disease Control and Prevention (CDC) updated its guidance and on Friday, April 3, 2020, issued a recommendation on the use of cloth face masks
While the Stay at Home order issued last month by Illinois Gov. J.B. Pritzker as a result of the coronavirus (COVID-19) pandemic has numerous (and obvious) impacts on business , a perhaps overlooked aspect of social distancing and working from home
UPDATE: These FAQs have been updated to reflect recently released guidance from the SBA on affiliation rules.
Vanessa Tiradentes
Partner