Gould + Ratner
House-Passed 21st Century ROAD to Housing Act: What Real Estate Professionals Should Know
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House-Passed 21st Century ROAD to Housing Act: What Real Estate Professionals Should Know

If it hasn’t already, the 21st Century ROAD to Housing Act may change how you think about acquisitions, development sites, public land, affordable housing capital, and single-family rental strategy.
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FinCEN Permanently Ends Beneficial Ownership Reporting for U.S. Companies and Will Delete Previously Filed Data
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FinCEN Permanently Ends Beneficial Ownership Reporting for U.S. Companies and Will Delete Previously Filed Data

On August 11, 2026, the Financial Crimes Enforcement Network (FinCEN) issued a final rule permanently eliminating the requirement for U.S. companies and U.S. persons to report beneficial ownership information (BOI) under the Corporate Transparency Act (CTA).
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Illinois Decouples from Federal QSBS Exclusion and Further Limits Corporate NOL Deductions
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Illinois Decouples from Federal QSBS Exclusion and Further Limits Corporate NOL Deductions

On June 16, 2026, Governor Pritzker signed Public Act 104-0468 into law. The Illinois Act makes two significant income tax changes: it decouples Illinois from the federal qualified small business stock (“QSBS”) gain exclusion under Code Section 1202 and further restricts the use of corporate net operating loss (“NOL”) carryover deductions.
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2026 Construction Forecast: The Only Thing Certain is Uncertainty
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2026 Construction Forecast: The Only Thing Certain is Uncertainty

As 2026 dawns, it is natural to consider the outlook for construction in the coming year.
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Publications

News
Events
Environmental, Social and Governance (ESG) issues are becoming crucial drivers of operational and investment decisions in both the public and private spheres, and the construction industry is no exception.
Richard Reizen
Partner
Chair, Construction Practice
Hannah Batsche
Associate
The U.S. Senate passed legislation on February 10, 2022, that prohibits employers from requiring arbitration with employees for certain disputes.
Hannah Batsche
Associate
Yesterday, the U.S. Supreme Court greenlit enforcement of the vaccine mandate rule from the Centers for Medicare and Medicaid Services (“CMS”) while litigation regarding the rule continued in the lower courts.
Yesterday, the U.S. Supreme Court issued an opinion staying enforcement of OSHA’s emergency temporary standard (“ETS”) which had required vaccines or weekly testing for employers with 100 employees or more.
Last week, the U.S. Court of Appeals for the Sixth Circuit granted the Biden administration’s request to dissolve the Fifth Circuit’s November 6 stay on the emergency Covid-19 “shot-or-test” rule.
Hannah Batsche
Associate
The U.S. Equal Employment Opportunity Commission (EEOC) has updated its guidance on COVID-19 (What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEO Laws) to address when COVID-19 might be considered a disability under the Americans with Disabilities Act (ADA).
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
A construction project is a marathon and not a sprint. Rushing through the project without preparation and a plan for the long game, will ultimately lead to errors, cost overruns and delays.
Richard Reizen
Partner
Chair, Construction Practice
As discussed in our previous article, the Infrastructure Investment and Jobs Act (IIAJ) passed last month retroactively terminated the employer retention tax credit for wages paid after September 30, 2021, except for wages paid by employers that qualify as recovery startup businesses.
Who didn’t feel a bit overwhelmed when, Friday the 13th of March 2020, the world stopped, and uncertainty gripped us? The pandemic continues. Sadly, the world has suffered a loss of life that is hard to process. But there is good news. Vaccines are here. Vaccination rates are increasing. Life is resuming.
It’s 7:30 a.m., with one school drop-off complete. I power up my tablet and start writing. But my morning is not for briefs, memos, or emails, but rather my “morning pages.” Whether I’m working on my next screenplay, that pesky, never-complete novel, or that how-to book that I never get to, the quiet morning is for creative writing, not work.