The U.S. Supreme Court has taken up the case of whether the Patient Protection and Affordable Care Act (ACA)’s individual mandate is unconstitutional. A decision on this issue is likely
Continue Reading Protecting Your Potential Tax Refund Should the Affordable Care Act’s Individual Mandate Be Determined Unconstitutional

Greenberg Traurig Global Tax Practice Co-Chair Barbara T. Kaplan comments on FBAR (Report of Foreign Bank and Financial Accounts) penalty disputes, in an article published July 10 by Law360. Read


Continue Reading Barbara Kaplan Quoted in Law360 article, ‘International Tax Cases to Watch in the 2nd Half of 2020’


Continue Reading Tax-Exempt Bond Tools for Governments Facing Cash Flow and Revenue Challenges – Part II

Political activities of charities and other types of exempt organizations frequently rise in prominence in presidential election years.  Not only is the IRS sensitive to political activities in a presidential
Continue Reading Section 501(c)(3) Organization Prohibited Political Activities

Under the Tax Cuts and Jobs Act of 2017, the new Section 163(j) generally limits a taxpayer’s deduction of any business interest expense to 30% of the taxpayer’s adjusted taxable


Continue Reading IRS Provides Procedural Relief to Real Estate Businesses with Respect to Their Interest Deduction Limitation