Blogs
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Texas Court Vacates CFPB’s Medical Debt Rule: Lender and CRA TakeawaysAugust 6, 2025 | Finance Industry Blogs
On July 11, 2025, the U.S. District Court for the Eastern District of Texas vacated the Consumer Fin...
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Exploring Section 1202’s Active Business RequirementAugust 5, 2025 | Qualified Small Business Stock (QSBS)
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Special Purpose Entity Carveouts and Recourse Liability: Practical Approaches for Lenders and BorrowersAugust 5, 2025 | Publications
Welcome to The Carveout, where we explore some of the most negotiated and critical items in commerci...
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Colorado Enacts Water Service Reforms to Remove Barriers to Real Estate DevelopmentAugust 5, 2025 | Finance Industry Blogs
Access to reliable water service is essential for real estate development, and Colorado’s HB25-121...
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Disparate Impact Discrimination in AI Underwriting Alleged Against Student Loan CompanyAugust 4, 2025 | Finance Industry Blogs
On July 10, 2025, the Massachusetts Attorney General’s Office (AGO) reached a $2.5 million settlem...
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Carveouts and Cash Flow: Additional Impacts of Cherryland MallAugust 3, 2025 | Publications
This is the third installment of The Carveout, a Frost Brown Todd blog geared toward sophisticated c...
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Exploring the Role of Partnerships in Qualified Small Business Stock (QSBS) PlanningAugust 2, 2025 | Presidential Administration Impacts
Section 1202 provides an exclusion from capital gains when a stockholder sells qualified small busin...
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Cherryland Mall and the Limits of “Non-Recourse” CarveoutsAugust 1, 2025 | Publications
This is the second installment of our blog, The Carveout, where we explore non-recourse carveouts, o...
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PTET Already Making Waves? Indiana Releases Updated Guidance in Wake of One Big Beautiful Bill ActJuly 30, 2025 | Presidential Administration Impacts
The One Big Beautiful Bill Act (OBBBA) has changed the game in the world of tax with respect to many...
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West Virginia Office of Tax Appeals Holds for Out-of-State Methanol Marketer in Motor Fuel Excise Tax CaseJuly 30, 2025 | Blogs
The West Virginia Office of Tax Appeal recently held in favor of a methanol marketing company, vacat...
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Introducing the Carveout: A Commercial Real Estate Finance BlogJuly 29, 2025 | Finance Industry Blogs
Welcome to the inaugural post of The Carveout, a Frost Brown Todd legal blog geared toward sophistic...
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Maximizing Section 1202’s Gain ExclusionJuly 25, 2025 | Qualified Small Business Stock (QSBS)
*LAST UPDATED ON MAY 8, 2026 Section 1202 permits a taxpayer to claim a gain exclusion in connection...