One of the most important changes so far this year stems from a recent U.S. Supreme Court decision that expands access to refunds for certain federal tariffs paid between 2018 and 2025.

- A recent court ruling just changed the rules - Your private legal strategy could be exposed - Simple steps to stay safe

For Ohio and Pennsylvania business owners and real estate investors who commonly use entities for asset protection, privacy, or tax planning, this highlighted the growing emphasis on beneficial ownership disclosure in real estate transactions.