Business

Key Takeaways of the 2025 One Big Beautiful Bill Act

Key Takeaways of the 2025 One Big Beautiful Bill Act

On July 4, 2025, President Trump signed into law the bill knowns as the “One Big Beautiful Bill Act” (OBBBA). This legislation has significant tax consequences, many of which are effective for 2025. Key takeaways from the bill include: Extending and/or making...

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Understanding Minnesota’s New Paid Leave Law

Understanding Minnesota’s New Paid Leave Law

This article marks the beginning of Smith Schafer’s informative series on Minnesota’s new Paid Leave Law, which takes effect January 1, 2026.  The purpose of MN Paid Leave is to provide short-term assistance for family and medical leave; it will be paid directly by...

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Updated: BOI suspended (again)

Updated: BOI suspended (again)

On December 26, 2024, a Fifth Circuit panel reinstated a nationwide injunction blocking the enforcement of the Corporate Transparency Act (CTA), just three days after they lifted the injunction originally imposed by a Texas district court. As a result, the...

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