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
The IRS has delayed the due date for filing 2019 federal gift and generation-skipping transfer (GST) tax returns and making federal gift and GST tax payments from April 15, 2020, to July 15, 2020.
As discussed in two previous articles on payroll tax credits for sick and family leave and CARES Act tax relief, eligible employers are entitled to claim an employment tax credit for qualified sick and family leave wages
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
As part of the recently enacted $2 trillion Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Congress included expanded unemployment benefits in partnership with state unemployment agencies.
Gould & Ratner presents the first installment of an interview series on adapting to the COVID-19 pandemic.
In addition to benefits available under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and the Families First Coronavirus Response Act (Response Act), an existing benefit under the Internal Revenue Code (IRC)
The U.S. Department of Labor issued a series of additional Q&A on March 27, 2020, updating initial guidance for the recently passed Families First Coronavirus Response Act
Enacted into law last Friday, March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) included numerous provisions providing tax relief to individuals and businesses
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
Small businesses looking for an economic lifeline as a result of losses due to the COVID-19 pandemic have several loan programs they may be able to tap for help
Vanessa Tiradentes
Partner
The U.S. Department of Labor (DOL) issued a series of Questions and Answers (Q&A) on March 25, 2020, detailing the leave requirements found in the recently passed Families First Coronavirus Response Act (Response Act)
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Litigation
Now that Illinois Gov. J.B. Pritzker’s Stay at Home Order deemed construction to be an essential service, and the City of Chicago has confirmed that construction can proceed
Richard Reizen
Partner
Chair, Construction Practice