Tax Law News and Insights

The federal Tax Cuts and Jobs Act of 2017 created a tax incentive program (the "Opportunity Zone Program") that has the potential to provide a significant amount of funding for the development of renewable energy projects. The program incentivizes investors to pour money into 8,700 census tracts, known as Opportunity...

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On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner"). The question raised by Kaestner is whether the Due Process Clause prohibits a state from taxing the income of a trust when the trust's only connection with the...

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Your offices will be in New York City, your employees will be in New York and New Jersey, and your first target customers will be up and down the East Coast—why would you want to incorporate your startup in Delaware? It might seem strange to incorporate in a state that...

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