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New York has implemented a new beneficial ownership reporting regime (the “New York LLC Transparency Act” or “NYLTA”), effective January 1, 2026, which only applies to limited liability companies (“LLCs”) that were…
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On July 4, 2025, the federal government enacted H.R. 1, “An Act to provide for reconciliation” which is popularly known as the One Big Beautiful Bill Act (“OBBBA”). OBBBA’s 870 pages included…
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Issuing qualified small business stock (“QSBS”) is a valuable tool that can provide significant tax savings to searchers and independent sponsors alike upon the eventual sale of one or more of their…
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On March 21, 2025, FinCEN issued an interim final rule implementing the Department of the Treasury’s March 2, 2025 announcement that U.S. companies and U.S. beneficial owners will not be subject to…
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On February 27, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it will not be enforcing the current Corporate Transparency Act (“CTA”) deadline of March 21, 2025 for Beneficial Ownership Information Reports…
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Latest Update: On February 27, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it will not be enforcing the current Corporate Transparency Act (“CTA”) deadline of March 21, 2025. On March 2, …
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Latest Update: On February 27, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it will not be enforcing the current Corporate Transparency Act (“CTA”) deadline of March 21, 2025. On March 2, …
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Latest Update: On February 27, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it will not be enforcing the current Corporate Transparency Act (“CTA”) deadline of March 21, 2025. New deadlines will…
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Latest Update: On February 27, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it will not be enforcing the current Corporate Transparency Act (“CTA”) deadline of March 21, 2025. On March 2, …
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Limited liability companies (LLCs) offer significant tax flexibility – for one thing they can elect to be treated as disregarded entities, partnerships, C corporations, or S corporations, and can even shift between…
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On March 5, 2024, the IRS issued final regulations under Internal Revenue Code Section 6417 (the “Final Regulations”) with respect to energy tax credits which are directly payable to State and local…
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On March 1, 2024, Judge Liles C. Burke of the Northern District of Alabama, Northeastern Division, ruled in U.S. v. Yellen that the Corporate Transparency Act (the “Act”) is unconstitutional. The federal…
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On December 22, 2023, the IRS activated an online portal (the “Registration Portal”) where users can register clean energy projects and investments, which can then be used to claim energy tax credits…
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On Wednesday, October 4, 2023, Massachusetts Governor Maura Healey signed into law a package of state tax reforms,[1] including but not limited to the following: The income tax rate for short-term capital…
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On June 14, 2023, the IRS issued proposed regulations (the “Proposed Regulations”)[1] with respect to energy tax credits which are directly payable to State and local governmental entities as well as to…
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In a recent case, ES NPA Holding, LLC, et al. v. Commissioner , T.C. Memo. 2023-55, the U.S. Tax Court analyzed profits interests held indirectly through a multi-tier structure. In its analysis,…
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For the first time, with the enactment of the Inflation Reduction Act of 2022 (the “Act”),[1] federal tax law has made energy tax credits available to State and local governments, and to…
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The most important thing to know about the Inflation Reduction Act of 2022 (the “Act”)[1] is that your company will likely not be subject to the most publicized aspects of the Act.…
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As tax attorneys, we know there is one question that almost every client asks that we cannot answer. We might have a reasonable estimate of the answer, we may even have statistics…
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The Massachusetts Department of Revenue has provided guidance on its workaround to the federal income tax system’s $10,000 limit on deductions for state and local taxes for individuals (the “SALT Cap”). On…
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Latest Update: On February 27, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it will not be enforcing the current Corporate Transparency Act (“CTA”) deadline of March 21, 2025. New deadlines will…
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Firm News
More than 60 Hinckley Allen attorneys have been recognized in the 2025 Super Lawyers® and Rising Stars lists across our Connecticut, Florida, Massachusetts, New Hampshire, Rhode Island, and Upstate New York offices.…
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Hinckley Allen is proud to announce that 127 of its attorneys have been recognized in the 2026 edition of The Best Lawyers in America®, representing 75% of the firm’s legal team.
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More than 60 Hinckley Allen attorneys were named to the Super Lawyers ® and Rising Stars lists in Connecticut, Florida, Massachusetts, New Hampshire, Rhode Island, and Upstate New York for 2024, including…
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A total of 57 Hinckley Allen attorneys were named to the Super Lawyers ® and Rising Stars lists in Connecticut, Massachusetts, New Hampshire, Rhode Island, and Upstate New York for 2023, including…
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January 18, 2022 Hinckley Allen today announced that three new attorneys will be joining the firm. They are Boston-based real estate attorney Thomas Bhisitkul and corporate attorneys Charles R. McGonigal and Carlin…
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