Between the Lines Blog

Business Owner Alert: BOI Reporting Deadline Stayed by Court Order
Category: Business, Tax
As discussed in a recent alert, most business entities are required under the Corporate Transparency Act to file a Beneficial Ownership Information Report with FinCEN by December 31st, 2024. However, a recent federal court order has blocked enforcement of the CTA and delayed the end-of-year…
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Business Owner Alert: File BOI Report Before Year End
Category: Business, Tax
As you may be aware, the Corporate Transparency Act (the “CTA”) requires most private U.S. legal entities to file a Beneficial Ownership Information (“BOI”) report with the Financial Crimes Enforcement Network, or “FinCEN,” a part of the Department of Treasury. For entities formed before January 1…
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When The (IRS Refund) Check Isn't In the Mail
Category: Tax
A recent spate of mail thefts has left the IRS holding the bag when taxpayer refunds have failed to reach those taxpayers. Congress has begun looking into these thefts. Some have occurred from USPS employee theft, but others arise from outside intervening actors. According to an August 27, 2024…
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Transferability of Energy Credits under the Inflation Reduction Act: What do you need to know?
Category: Municipal and Public Finance, Tax
Now that final regulations on the transferability of energy tax credits under the Inflation Reduction Act have been issued by the U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS), many investors and developers are structuring and negotiating transactions to transfer…
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SOS: We are flying to Europe in two hours and don't have an estate plan!
Category: Tax
Most attorneys who work in the estate planning field have received a panicky, last-minute call from a client or potential client who is about to go overseas on a big trip (generally, the vacation of a lifetime). The anxiety, uncertainty, and excitement of the coming adventure come together and…
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