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The Qualified Business Income Deduction Revived Under the One Big Beautiful Bill Act: From Temporary to Permanent
Disclaimer This article is provided for general informational purposes only and does not constitute legal advice. The information may not reflect the most current legal developments. Readers should not act or refrain from acting based on this material without first seeking advice from qualified legal counsel licensed in the appropriate jurisdiction and familiar with the specific facts of their situation. Viewing or using this material does not create an attorney–client relati
Vinicius Adam
Jan 65 min read


The One Big Beautiful Bill Act: What Changes in 2026 and Why It Matters
Disclaimer This article is provided for general informational purposes only and does not constitute legal advice. The information may not reflect the most current legal developments. Readers should not act or refrain from acting based on this material without first seeking advice from qualified legal counsel licensed in the appropriate jurisdiction and familiar with the specific facts of their situation. Viewing or using this material does not create an attorney–client relat
Vinicius Adam
Dec 20, 20259 min read


If IEEPA Falls: The Real Limits of the Administration’s Backup Tariff Options
[Disclaimer: This article reflects my own personal views and analysis. It does not represent the views of any client, organization, or entity, and it is not intended as legal advice. Readers should consult their own legal counsel and legal professionals before taking any action based on the issues discussed here. ] A Supreme Court ruling is imminent on the question of whether the International Emergency Economic Powers Act (IEEPA) can lawfully serve as the basis for the bro
Vinicius Adam
Dec 4, 20258 min read


IEEPA Update: What the Latest U.S.–Brazil Tariff Changes Mean for Importers and Exporters
On November 20, 2025, the White House announced a significant adjustment to the tariffs imposed earlier this year on Brazilian goods. The modification narrows the scope of the additional 40 percent ad valorem duty introduced under Executive Order 14323, “ Addressing Threats to the United States by the Government of Brazil ,” issued on July 30, 2025. The full text of the modification to the July 30, 2025 Executive Order can be found here: https://www.whitehouse.gov/presidenti
Vinicius Adam
Nov 21, 20253 min read


New Executive Order Expands Tariff Exemptions for Certain Agricultural Imports
On November 14, 2025, the White House took a significant step by issuing a new Executive Order that modifies the previously established Executive Order 14257. This earlier order laid the groundwork for what is known as “reciprocal tariffs” under the authority of the International Emergency Economic Powers Act (IEEPA). The newly introduced directive marks a pivotal change in trade policy by removing more than two hundred specific agricultural and food products from the existi
Vinicius Adam
Nov 15, 20252 min read


File Your Company’s IEEPA (Reciprocal Tariffs) Lawsuit Today to Protect Refund Rights and Court Relief
Following Oral Arguments at the U.S. Supreme Court in November 2025, the odds of the Trump Administration prevailing in the IEEPA (Reciprocal Tariffs) case have dropped sharply according to some sources. Current prediction market and expert assessments (as of early November 2025):• Polymarket : The likelihood of the Supreme Court upholding the existing tariff regime has fallen to roughly 27%, down from over 50% before oral arguments began. ( Investing.com , Nov. 2025 )• Trade
Vinicius Adam
Nov 8, 20252 min read


The Impact of Evolving Sanctions and Export Controls on Global Supply Chains
1. Introduction Sanctions and export controls are critical tools used by governments and international bodies to regulate trade for...
Vinicius Adam
Jul 19, 20245 min read


Legal Aspects of Mergers and Acquisitions: What Small and Medium-Sized Businesses Must Know
In the dynamic and ever-evolving landscape of the business world, mergers and acquisitions (M&A) stand out as pivotal strategies that...
Vinicius Adam
Jul 2, 20244 min read


Strategies for Tax-Efficient Business Succession Planning
Succession planning is a critical aspect of business strategy, particularly when it comes to ensuring a smooth transition of ownership...
Vinicius Adam
Jun 26, 20243 min read


Recent Changes in Florida Real Estate Law: Key Highlights
Florida's real estate sector has undergone significant legislative changes aimed at enhancing governance, transparency, and efficiency....
Vinicius Adam
Jun 3, 20246 min read


Implications of the Corporate Transparency Act for Small Businesses
In recent legal developments, the Corporate Transparency Act has been a topic of significant discussion within the business community....
Vinicius Adam
May 21, 20243 min read


Shield Your Investment: Essential Tips for Safeguarding Yourself in Commercial Real Estate Transactions
Introduction Commercial real estate transactions can be complex and fraught with potential pitfalls. Whether you're a seasoned investor...
Vinicius Adam
May 7, 20244 min read


Question: What happens when a Partnership is Terminated but I want to continue operating the company as a single-member LLC?
Introduction Changes in the membership of a Limited Liability Company (LLC) taxed as a partnership can have significant tax implications....
Vinicius Adam
Apr 23, 20247 min read


Securing Business Deals Amidst Uncertainty: The Power of a Material Adverse Change Clause
A "Material Adverse Change" (MAC) or "Material Adverse Effect" (MAE) clause is a critical component in both Asset Purchase Agreements...
Vinicius Adam
Mar 31, 20244 min read


Purchasing or Selling Your Business: Asset Purchase or Sale of Shares?
Introduction In the dynamic landscape of business acquisitions, understanding the nuances between an Asset Purchase Agreement (APA) and a...
Vinicius Adam
Mar 12, 20247 min read


Navigating the Fine Line: Ethical Competition and Business Defamation
In the competitive world of business, it's natural to want to tout your company's strengths and highlight how it stands out from the...
Vinicius Adam
Feb 24, 20243 min read


Crafting Clarity: A Short Guide to Understanding Contract Basics
Introduction Contracts are a fundamental aspect of conducting business and engaging in personal agreements. They lay the foundation for...
Vinicius Adam
Jan 28, 20246 min read


2024 Begins with A Substantial Slash in Workers' Compensation Rates: Welcome News for Florida Businesses
Florida's business community starts 2024 on a high note with a substantial decrease in workers' compensation rates, signaling a trend...
Vinicius Adam
Jan 14, 20243 min read


Guarding Your Business: Understanding the Impact of Actual and Apparent Authority on Your Contracts
Whether it's hiring a new employee, ordering supplies, or securing a lease, contracts are the lifeblood of commerce. All businesses, from...
Vinicius Adam
Jan 1, 20246 min read


Understanding Joint Venture Agreements: Opportunities, Risks, and Legalities
Joint venture agreements represent strategic alliances where two or more parties come together to undertake economic activities while...
Vinicius Adam
Dec 4, 20233 min read


Giving and Receiving: Charitable Contributions and Federal Tax Benefits
Introduction According to a report by the Network for Good, 31% of all annual giving occurs in December, and 12% of all giving happens in...
Vinicius Adam
Nov 1, 20235 min read


Comprehensive Legislative Update: Florida’s New Laws Effective October 1, 2023
As Florida closes its 2023 legislative session, a robust set of over 30 new laws are slated to come into effect on October 1, 2023,...
Vinicius Adam
Oct 1, 20232 min read


Understanding Personal Guarantees: Specificity and Enforceability
Introduction A personal guarantee is a legal commitment where an individual agrees to be responsible for a company's debt or performance...
Vinicius Adam
Sep 15, 20235 min read


Unlocking Potential: Motivating Key Employees through Innovative Incentive Plans
For any business, the importance of recruiting and retaining talented employees is indisputable. Competitive salaries and a positive work...
Vinicius Adam
Aug 31, 20233 min read
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