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With economic uncertainty rising and the TCJA's gift and estate tax exemption set to sunset at the end of 2025, high net worth families should act now to leverage planning strategies. Depressed asset values, high interest rates, and potential tax changes make this a critical window to transfer wealt...
Senate Bill 1730 (“SB1730”) was passed by the legislature on May 1, 2025, and will become law on July 1, 2025, unless signed earlier or vetoed by the Governor. SB1730 amends critical portions of the Live Local Act in Fla. Stat. § 125.01055 for counties and 166.04151 for municipaliti...
As solar panel rooftop leases gain traction in commercial real estate markets, both landlords and lenders must navigate critical due diligence, lease structuring, and financing risks. Understanding these legal touchpoints is essential to protect long-term property values and avoid costly complicatio...
The Florida Housing Finance Corporation (“FHFC”) recently published the 2025 Income Limits and Rent Limits. These figures reflect more than a 9% increase in most jurisdictions’ rent limits applicable to qualifying Live Local Act projects.
The Community Redevelopment Act of 1969 authorizes counties and municipalities to create CRAs as a means for redeveloping slums and blighted areas in the community. The Florida Legislature is currently considering a proposed bill (HB 991/SB 1242), which would dramatically limit the impact and operat...
The 2024 Shimberg Center for Housing Studies report highlights a growing statewide shortage of affordable housing—now exceeding 98,000 units. As a result, only 34 Florida counties remain eligible to opt-out of the Live Local Act’s valuable “middle market” tax exemption, down ...
On March 21, 2025, FinCEN issued an Interim Rule that significantly narrows the scope of the Corporate Transparency Act. Under the new rule, domestic entities and U.S. persons are no longer required to file beneficial ownership reports, and enforcement against them has been suspended. Only certain f...
Corporate directors and officers always have a tremendous amount on which to focus, including the critical corporate governance responsibilities that their positions carry with them. 2025 brings some newer challenges to supplement those perennial concerns.
On March 2, 2025, the Treasury Department announced that it will not enforce penalties for BOI reporting violations under the Corporate Transparency Act—both before and after upcoming rule changes take effect. While this reduces regulatory pressure on U.S. businesses, non-U.S. companies may st...
Why Corporate Partner David Seifer expects Miami’s role in the space economy to grow significantly.