Blogs
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Does a Section 351 Contribution of Money Qualify as a “Purchase” Under Section 1045?February 24, 2026 | Publications
Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small busine...
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CREF Roundup | Week 8, 2026February 20, 2026 | Publications
The CREF Roundup is a periodic digest of noteworthy developments, insights, and commentary in the wo...
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The Hidden Trap: How Transfer Taxes Can Sneak Up on Lease TransactionsFebruary 19, 2026 | Blogs
While most people anticipate encountering transfer taxes when buying or selling real estate, many ar...
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Four Things Every LIHTC Developer in New Jersey Should Know for 2026February 17, 2026 | Finance Industry Blogs
Most New Jersey municipalities — 380 to date — have entered into either consent orders or compli...
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Independent FMV Appraisals Can Play a Critical Role in Substantiating QSBS Gain ExclusionsFebruary 16, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a taxpayer sells qualified small business...
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The Delaware Franchise Tax Trap for Section 1045 QSBS RolloversFebruary 11, 2026 | Tax Law Defined™ Blog
One of the key requirements of Section 1202 is that the business issuing qualified small business st...
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CREF Roundup | Week 6, 2026
February 6, 2026 | Publications
The CREF Roundup is a periodic digest of noteworthy developments, insights, and commentary in the wo...
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Rolling QSBS Gains Under Section 1045? Don’t Ignore Working CapitalJanuary 29, 2026 | Tax Law Defined™ Blog
Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/su...
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Commercial Leasing in Ohio: The Case for Strict ComplianceJanuary 28, 2026 | Publications
Navigating commercial leasing in Ohio requires more than good intentions—it demands precision. Und...
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Avoiding IRS Accuracy Penalties for a Substantial Underpayment of TaxJanuary 27, 2026 | Publications
There are over 150 types of penalties in the Internal Revenue Code (IRC). One frequent penalty that ...
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CREF Roundup | Week 4, 2026
January 23, 2026 | Publications
The CREF Roundup is a periodic digest of noteworthy developments, insights, and commentary in the wo...
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Prediction Markets Face New Compliance Era as Federal Oversight IntensifiesJanuary 23, 2026 | Publications
Over the last several years, prediction markets (venues where traders buy and sell binary contracts ...