Gould + Ratner
What Are the Most Common Legal Mistakes First-Time Chicago Multifamily Real Estate Buyers Make (and How to Avoid Them)?
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What Are the Most Common Legal Mistakes First-Time Chicago Multifamily Real Estate Buyers Make (and How to Avoid Them)?

First-time multifamily buyers in Chicago often focus on price, neighborhood and cap rate but miss legal and compliance issues that silently add cost, delay closing or create post-closing liability.
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New USPS Postmark Procedures May Result in Late Filing Penalties
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New USPS Postmark Procedures May Result in Late Filing Penalties

For decades, taxpayers and legal professionals have relied on the "mailbox rule": if a document is dropped in a USPS collection box by the deadline, it is considered timely filed. This is no longer a safe assumption.
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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
The U.S. Department of Labor (DOL) issued a series of Questions and Answers (Q&A) on March 25, 2020, detailing the leave requirements found in the recently passed Families First Coronavirus Response Act (Response Act)
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Litigation
Now that Illinois Gov. J.B. Pritzker’s Stay at Home Order deemed construction to be an essential service, and the City of Chicago has confirmed that construction can proceed
Richard Reizen
Partner
Chair, Construction Practice
As employers nationwide have turned to teleworking to help “flatten the curve,” the Department of Homeland Security (DHS) announced on March 20 that it will defer the physical presence requirement of the Employment Eligibility Verification (Form I-9)
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Mark Brookstein
Partner
UPDATE: The IRS released this guidance on March 30 regarding the payroll tax credits, stating that credits would for qualified wages paid beginning April 1 through Dec. 31, 2020.
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
To help employers grappling with how to respond and handle a variety of challenges caused by the coronavirus (COVID-19) pandemic in the United States, we have compiled some answers to frequently asked questions (FAQs)
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
Consistent with yesterday's Construction Update from Gould & Ratner, Judy Frydland, commissioner of the City of Chicago Department of Buildings, has confirmed in this email communication that construction can proceed in Chicago as an essential infrastructure exception
Richard Reizen
Partner
Chair, Construction Practice
Illinois Gov. J.B. Pritzker yesterday issued an executive order advising the state’s citizens to stay home and allowing only essential businesses to keep operating beginning on March 21, 2020.
Richard Reizen
Partner
Chair, Construction Practice
In addition to issues regarding the viability of future projects, the coronavirus pandemic has created concerns whether if, or when, your current construction project may be shut down.
Richard Reizen
Partner
Chair, Construction Practice
In a 90-8 vote, the Senate yesterday passed a new version of the Families First Coronavirus Response Act (Response Act) that was signed into law by the President. By way of background, the U.S. House of Representatives over the weekend passed its first version of the Relief Bill in response to the spread of the coronavirus (COVID-19).
David Michael
Managing Partner
Chair, Human Resources and Employment Law Practice
As part of an effort to provide some measure of tax relief during the COVID-19 outbreak, the IRS has pushed back the April 15 deadline to July 15, 2020,
Gerard Fellows
Partner
Chair, Tax Compliance Practice