In this Part XV of my multi-part series on some of the not-so-obvious aspects of Subchapter S, I explore a potential advantage that the S corporation has over the C corporation.
The Patient Protection and Affordable Care Act, as modified
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AI and the Future of Travel: How Tech Giants Are Again Transforming the Travel Industry in 2025
Good Sunday afternoon from Seattle . . . Our Online Travel Update for the week ending Friday, February 7, 2025, is below. This week’s Update features a variety of stories, including details on Expedia’s recent quarterly earnings release, news of…
AI's Impact on Travel: OpenAI's "Operator" Tool and Its Disruptive Potential
Good Saturday morning from Seattle . . . Nice to be back in balmy (25°) Seattle after a week working in frigid New York.
This week’s Update presents yet another announcement by yet another generative AI platform about yet another…
The Crazy Rollercoaster Ride of the Corporate Transparency Act Continues – FinCEN Issues a Reporting Update
As I reported yesterday, the U.S. Supreme Court, in Texas Top Cop Shop, Inc. et al v. Merrick Garland, Attorney General of the United States et al., lifted the Fifth Circuit’s injunction, that had been preventing the government from…
The Drama Surrounding the Corporate Transparency Act Has Now Reached the U.S. Supreme Court
I last reported on December 27, 2024, that the Corporate Transparency Act (“CTA”) hit yet another speed bump. The U.S. Court of Appeals for the Fifth Circuit (“Fifth Circuit”) put the CTA on ice as of December 24, 2024,…
A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XIV – An S Corporation Is Not Always a Mere Extension of Its Shareholders
In this Part XIV of my multi-part series on some of the not-so-obvious aspects of Subchapter S, I explore a narrow aspect of Subchapter S that is often ignored or forgotten. An S corporation is not always a mere extension…
Online Travel Update: TripAdvisor's AI Partnership & Corporate Travel Merger Developments
Good Sunday morning from Seattle . . . Our Online Travel Update for the week ending Friday, January 17, 2025, is below. Other than Perplexity’s newly announced partnership with TripAdvisor (readers, please read the story below), this past week was…
2025 Travel Trends and Updates: AI's Impact, UK Travel Changes, and a Focus on Safety
Good Sunday morning from Seattle . . . Our first Online Travel Update for 2025 is below. The past two weeks produced a number of interesting stories, including the Department of Justice’s attempt to stop the planned Amex GBT /…
2024 in Review: Key Highlights from Online Travel Updates
Good Sunday morning and Happy New Year!! We are again providing a roundup of a few of the stories that we feel made the biggest impact in the online travel industry over this past year (and continuing into this year). …
The Drama Surrounding the Corporate Transparency Act Continues – Not Only Were Santa Claus and His Elves Busy This Holiday Season, So Were the Court and the Litigants in the Texas Top Cop Shop Case
INTRODUCTION
On December 6, 2024, I reported that the U.S. District Court for the Eastern District of Texas, in Texas Top Cop Shop, Inc. et al v. Merrick Garland, Attorney General of the United States et al, issued a 79-page decision…