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On September 29, 2026, the New York Supreme Court, Richmond County, ruled against the New York City Department of Finance (DOF) over how it rolled out the new pied-à-terre surcharge. In O’Brien v. City of New York, the court: The City filed an appeal the same day and says the appeal automatically puts the ruling…
Withum ranks number 23 in the large company category. Earning a spot on the list means that the Firm is one of the best companies to work for in the country. The Best Workplaces in Consulting & Professional Services award is based on an analysis of survey responses from over 125,000 employees at Great Place…
On January 20, 2026, the Internal Revenue Service (IRS) resumed accepting new applications for group exemption ruling requests by issuing Revenue Procedure (Rev. Proc.) 2026-8. This new guidance ends the moratorium on new applications for group exemption rulings that began in 2020 and introduces new requirements and guidance for applying for and maintaining a group…
A marketplace facilitator is generally a platform that connects third-party sellers with buyers and administers the transaction itself, from listing the goods or services through processing the customer’s payment. Although well-known marketplace facilitators include Amazon, Wayfair and Airbnb, the statutory definition extends well beyond the largest platforms, and many small marketplaces qualify as facilitators as…
For aerospace companies considering access to the public markets, IPO readiness often begins years before a registration statement is filed. When SpaceX listed on Nasdaq in June, raising roughly $75 billion in the largest initial public offering on record, it did more than mint a headline. It gave public market investors a reference point for…
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