May 22, 2023 Profits Interest Safe Harbor Gets Tested and Lessons to be Learned by Operating Agreement Drafters By Harry Teichman The US Tax Court (USTC) issued a Memorandum opinion (ES NPA Holding, LLC vs. CIR, T.C. Memo 2023-55) finding that the taxpayer (ES NPA...
Mar 21, 2023 The Importance of Section 83(b) Elections for Startups and Founders By Michael S. Melfi Harry Teichman When starting a business, it is common for founders and employees to receive equity grants and stock options as part of their...
Feb 14, 2023 Corporate Transparency Act Poses Challenges for Homeowner Associations: Most HOAs Will Need to File in the Coming Year By Harry Teichman Jonathan Wilson The Corporate Transparency Act (“CTA”) will require most homeowner associations (“HOAs”) to file a beneficial ownership report in the...
Oct 17, 2022 Hurricane Ian May Have Destroyed Your Property But It did not Destroy Your Homestead By Harry Teichman Florida protects homesteads. This is true even if they are damaged or destroyed, and this protection carries on to insurance proceeds you...