Tax Law Archives - Kelly Hart & Hallman, LLP

Gregory Martin Featured Speaker at Texas Tech 18th Annual Estate Planning and Community Property Law Seminar

Gregory Martin delivered a tax update at the 18th Annual Estate Planning and Community Property Law Seminar hosted by Texas Tech.

Sean Bryan Authors Article on the New FinCEN Reporting Requirements on Residential Property Transactions

FinCEN’s new Residential Real Estate (RRE) Rule will require certain professionals, such as title companies and settlement agents, to report cash-based residential property transfers to fight money laundering.

Sean Bryan Authors Article on the Extension of the Opportunity Zone Program: Gain Deferral and Reporting Requirements

Recent legislation has extended the Qualified Opportunity Zone program beyond December 31, 2026, and established new reporting requirements.

Sean Bryan Authors Article on the Extension of the Opportunity Zone Program

Recent legislation renewed the Qualified Opportunity Zone program beyond December 31, 2026.

Sean Bryan Authors Article on Exemptions from Corporate Transparency Act Filings for Domestic Entities and Persons

On March 26, FinCEN issued an interim final rule exempting domestic entities from Corporate Transparency Act filings while retaining reporting requirements for foreign entities.

Sean Bryan Authors Article on the Restoration of Injunction on Corporate Transparency Act Enforcement

Sean Bryan provides an analysis of the rapidly changing developments surrounding the Corporate Transparency Act. His article delves into the 5th Circuit’s actions, including the reinstatement and subsequent suspension of the injunction on FinCEN’s BOI reporting requirements.

Sean Bryan Authors Article on Resumption of Enforcement of Corporate Transparency Act Enforcement

The Fifth Circuit Court of Appeals has temporarily lifted an injunction prohibiting enforcement of Beneficial Ownership Information (BOI) reporting requirements under the Corporate Transparency Act. The stay allows enforcement to proceed while the appeal is expedited for a hearing.

Sean Bryan Pens Article on Suspension of Nationwide Enforcement of the Corporate Transparency Act

Sean Bryan Examines Suspension of Nationwide Enforcement of the Corporate Transparency Act.

Sam Pumphrey Joins Kelly Hart’s Tax Practice

Sam Pumphrey joins Kelly Hart as an associate in the Tax practice group.

Sean Bryan Authors Article on Treasury’s Nationwide Disclosure Rule for Real Estate Transfers

In Sean Bryan’s article titled “Proposed Treasury Rule Aims to Enhance Disclosure in Residential Real Estate Transfers,” the focus is on the proposed requirement for reporting to FinCEN all transfers of residential real property not financed by a commercial lender.