On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA” or “the Act”) became law and ushered in the most significant changes to the Qualified Small Business Stock (“QSBS”) regime in more than a decade. These changes—codified under Internal Revenue Code § 1202—apply only to stock acquired after July 4, 2025. Stock issued on… The post The New QSBS Landscape: Estate Planning & Corporate Strategies appeared first on DarrowEverett LLP.| DarrowEverett LLP
On August 15, the Treasury Department published long-awaited guidance on applicability of “beginning of construction” safe harbors for solar and wind projects under the One Big Beautiful Bill and Executive Order 14315. While IRS Notice 2025-42 was expected to be much worse for the industry, the version that was issued does provide relief for those… The post Get to Work: New Treasury Guidance Changes Safe Harbors for Solar and Wind Tax Credits appeared first on DarrowEverett LLP.| DarrowEverett LLP
Whether a business is launching a new product or rebranding an existing company, selecting a name, logo, or slogan is a crucial decision. Trademarks are powerful tools that identify the source of goods or services and protect the goodwill associated with a brand. Yet many business owners are unclear about the different rights conferred or… The post Trademark Rights Explained: Common Law vs. Federal Registration appeared first on DarrowEverett LLP.| DarrowEverett LLP
Avoid costly legal battles and business disruptions—learn why a well-drafted operating agreement with buy-sell provisions is essential for startups navigating founder disputes and separations.| DarrowEverett LLP
When it comes to the sale or financing of real property, tenant estoppel certificates are not just formalities—they are crucial documents that confirm the status of existing leases. Tenant estoppel certificates offer prospective buyers and lenders necessary assurance regarding the property’s financials and any potential risks. A tenant’s delivery of an estoppel certificate estops (i.e.… The post Tenant Estoppel Certificates: Navigating Risks, Responses and Leverage appeared first on D...| DarrowEverett LLP
Earnouts are a form of contingent consideration that the buyer of a business pays to the seller in the period following the acquisition, based on the business achieving various financial metrics related to its performance following the change in ownership. They are popular for many reasons. For instance, some buyers prefer an earnout instead of… The post The Earnout Equation: Tax Tips for Both Buyers and Sellers appeared first on DarrowEverett LLP.| DarrowEverett LLP
New York’s Commercial Division has long prided itself on adopting practices and procedures similar to the federal courts. A recent amendment to its rules takes a further step in that direction by mandating initial disclosures akin to those called for under Federal Rule of Civil Procedure 26(a). Effective July 7, 2025, parties may no longer… The post Game Changer: Rule 11-h Reshapes New York Complex Business Disputes appeared first on DarrowEverett LLP.| DarrowEverett LLP
Since the enactment of the Investment Company Act[1] 85 years ago, the asset management industry has grown from $2 billion in assets[2] to more than $39 trillion in assets.[3] Under existing Securities and Exchange Commission (“SEC”) rules, retail investors and lesser-capitalized institutions who do not qualify as accredited investors[4] or qualified purchasers[5] are almost shut… The post SEC Could Broaden Path to Private Equity Fund of Funds Investment appeared first on DarrowEverett ...| DarrowEverett LLP
Every successful business owner has ambition to grow, scale, and take his/her company to the next level. However, there’s one critical, often overlooked aspect that can make or break a business’s ability to get to that level: legal documentation. As advisors to private equity firms and small businesses alike, we know that seizing opportunities is… The post Your Business’s Growth Blueprint: Why Solid Legal Documents Matter appeared first on DarrowEverett LLP.| DarrowEverett LLP
As artificial intelligence (AI) technologies increasingly generate content, designs, code, inventions, and even music, businesses face a pressing legal question: who owns the output when a machine creates it? The legal landscape governing AI-generated intellectual property (IP) is still evolving—and while AI offers enormous efficiencies, it also presents novel risks for companies that fail to… The post AI Created It—But Do You Own It? IP Issues Explained appeared first on DarrowEverett ...| DarrowEverett LLP
Following the passage of the One Big Beautiful Bill, we provide legal analysis on how it will affect solar and clean energy credits.| DarrowEverett LLP
Considering placing S-Corp shares into a trust? Explore the tax benefits, control advantages, and key pitfalls of using trusts in business succession planning for family-owned companies.| DarrowEverett LLP
Explore the legal, financial, and strategic challenges—and opportunities—of redeveloping aging Florida condominiums amid new structural and reserve funding mandates.| DarrowEverett LLP
Massachusetts employers face strict wage payment laws—with automatic treble damages for delays. Learn key requirements, recent case law, and compliance tips across multiple states.| DarrowEverett LLP
AI notetakers like Otter.ai offer convenience—but could expose sensitive conversations to legal discovery. Learn the risks and key questions to ask before using them.| DarrowEverett LLP
Explore how S Corp shares can be transferred through trusts in business succession and estate planning, with a focus on ESBTs and QSSTs for tax and ownership compliance.| DarrowEverett LLP
Victims in a criminal case may find that their best interests are represented not by the prosecutor, but by an attorney hired by the victim.| DarrowEverett LLP
DarrowEverett LLP provides expert legal counsel in commercial real estate, finance, corporate, criminal, family, trademark-copyright law and more. Contact our offices today.| DarrowEverett LLP
Don't know what fractionalized investing is? For one, it's not a timeshare! Our team looks into the pros and cons of this investment form.| DarrowEverett LLP
