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Articles by Alex Denault
Credit Where Credit is Due | JD Supra
This was republished with permission from the STEP Journal. Click to access the publication. Private clients investing in US-situs assets, such as interests in US real property or stock of a US corporation, take particular care to ensure that their investments are structured in a tax-efficient manner. For many clients, ensuring that their chosen structure protects against the application of US estate tax (generally 40 per cent) is of primary importance.
Opportunity Zones and the Sports & Entertainment Industries: New Incentives Under the OBBBA | JD Supra
The Opportunity Zone (OZ) program, originally enacted under the 2017 Tax Cuts and Jobs Act, was designed to stimulate private investment in low-income communities by offering significant tax benefits to investors who reinvest capital gains into Qualified Opportunity Funds (QOFs).
Opportunity Zones and the Sports & Entertainment Industries: New Incentives Under the OBBBA
The Opportunity Zone (OZ) program, originally enacted under the 2017 Tax Cuts and Jobs Act, was designed to stimulate private investment in low-income communities by offering significant tax benefits to investors who reinvest capital gains into Qualified Opportunity Funds (QOFs).
Opportunity Zones after OBBBA - Old Zones Left to Expire, New Zones Created | JD Supra
The One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) creates a new round of qualified opportunity zones (“QOZs”), with potential new QOZs to be designated every 10 years.
Opportunity Zones after OBBBA - Old Zones Left to Expire, New Zones Created
The One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) creates a new round of qualified opportunity zones (“QOZs”), with potential new QOZs to be designated every 10 years.
Section 1202 – Enhanced Opportunities in Increased Exclusions and Caps | JD Supra
Prior to the One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) , Section 1202 provided that non-corporate taxpayers that acquired qualified small business stock after August 10, 1993 (“QSBS”) could sell the stock after a 5-year holding period and exclude a certain amount of gain from gross income, provided that such stock and its issuance meet a number of requirements.
Section 1202 – Enhanced Opportunities in Increased Exclusions and Caps | Tax & Wealth Services Report Blog | Insights & Events | Bilzin Sumberg
Prior to the One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) , Section 1202 provided that non-corporate taxpayers that acquired qualified small business stock after August 10, 1993 (“QSBS”) could sell the stock after a 5-year holding period and exclude a certain amount of gain from gross income, provided that such stock and its issuance meet a number of requirements.
Corporate Transparency Act: U.S. Treasury Issues Interim Final Rule and New Deadlines | JD Supra
On February 18, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it was providing an extension for filing beneficial ownership reports (“BOI reports”) under the Corporate Transparency Act (“CTA”) until March 21, 2025. At the same time, FinCEN signaled it would be revising the final regulations (the “Final Rule”) that implemented the CTA before the March 21, 2025, deadline.
Corporate Transparency Act: U.S. Treasury Issues Interim Final Rule and New Deadlines | Tax & Wealth Services Report Blog | Insights & Events | Bilzin Sumberg
On February 18, 2025, the Financial Crimes Enforcement Network (“FinCEN”) announced it was providing an extension for filing beneficial ownership reports (“BOI reports”) under the Corporate Transparency Act (“CTA”) until March 21, 2025. At the same time, FinCEN signaled it would be revising the final regulations (the “Final Rule”) that implemented the CTA before the March 21, 2025, deadline.
Treasury Department and FinCEN Announce Drastic Limits on Enforcement of Corporate Transparency Act | JD Supra
In a March 2, 2025 press release, the US Treasury Department announced that not only will it not enforce any penalties or fines associated with the beneficial ownership information (BOI) reporting rule under the existing regulatory deadlines, but it will further not enforce any penalties or fines against US citizens or domestic reporting companies or their beneficial owners after the forthcoming rule changes take effect either.
Treasury Department and FinCEN Announce Drastic Limits on Enforcement of Corporate Transparency Act
In a March 2, 2025 press release, the US Treasury Department announced that not only will it not enforce any penalties or fines associated with the beneficial ownership information (BOI) reporting rule under the existing regulatory deadlines, but it will further not enforce any penalties or fines against US citizens or domestic reporting companies or their beneficial owners after the forthcoming rule changes take effect either.
Treasury Releases Second Round Of Proposed Opportunity Zone Regulations | JD Supra
The Treasury Department released the second round of proposed regulations under the Qualified Opportunity Zone program (the “New Regulations”) on April 17, 2019. These New Regulations make additions to, and in some cases replace portions of, the first round of proposed regulations released in October 2018.
Private Equity Funds Should Consider The Qualified Opportunity Zone Program | JD Supra
Updated: May 25, 2018: JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.
New Qualified Opportunity Zone Guidance Released | JD Supra
JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations. This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services").
U.S. Issues Proposed Tax Regulations For Section 199A Qualified Business Income Deduction | JD Supra
JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations. This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services").
Substantial Income Tax Benefits Await Real Estate Investors In Florida’s Qualified Opportunity Zones | JD Supra
JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations. This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services").
Tax Reform: Sweeping Changes To Federal Tax Law And The Impact On Businesses And Individuals
On December 22, 2017, President Trump signed into law what is commonly referred to as the "Tax Cuts and Jobs Act" (the "Act"). The Act makes significant changes to the Internal Revenue Code (the "Code") and affects a broad array of businesses and individuals. This Practice Update will highlight some of the salient changes affecting various taxpayer groups. Unless otherwise specified, the laws discussed herein take effect beginning in 2018.
Alex Denault - Herscher Pilot: Obituaries
?Alex N. Denault, age 70, of Herscher, passed away on Friday, May 27, 2016 surrounded by family following a short illness. Alex was born August 22, 1945 in Kankakee, the son of Paul & Mary Hengle Denault. Alex was a farmer. He was a member of St. James Catholic Church in Irwin and belonged to the Lions Club.
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