Insights
Editorial commentary on tax strategy.
Shorter, timely analysis on how federal tax rules are shifting — and how they behave in real transactions.
Insight
The 1031 Clock: Why the 45-Day Rule Breaks Deals
Why the 45-day identification rule, not a legal dispute, is what actually breaks 1031 exchanges.
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Insight
Bonus Depreciation After the One Big Beautiful Bill
What the One Big Beautiful Bill made permanent for bonus depreciation and cost segregation, and what it left unchanged.
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Insight
Opportunity Zones After OBBB: The Updated Playbook
A strategic guide to the updated OZ regime: permanent-program planning, rural enhancements, and the compliance guardrails that now matter more than the deadline.
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