Kelly Berardi, JD, LL.M., Partner in our Tax Department at Gray, Gray & Gray, LLP.
By Kelly Berardi & Richard HirschenGray, Gray & Gray, LLP Table of Contents The One Big Beautiful Bill Act (OBBBA) has brought about a fundamental shift that directly impacts the bottom line for highly leveraged commercial real estate portfolios. Specifically, the permanent restoration of the EBITDA-based calculation for business interest deductions under Section 163(j) is […]
CRE Business Interest Deduction Under OBBBA Read More »
By Kelly Berardi & Richard HirschenGray, Gray & Gray, LLP Table of Contents The commercial real estate landscape has changed significantly over the past several years, and the strategies surrounding Section 1031 exchanges have evolved accordingly. As accountants and advisors who work with real estate investors and developers, we’ve observed fundamental shifts in how clients
1031 Exchange Trends: Adapting to Market Volatility and High Interest Rates Read More »
By Kelly A. Berardi, JD, LL.M.Gray, Gray & Gray, LLP In the entrepreneurial landscape, search funds have emerged as a compelling path for aspiring business owners to acquire and operate established companies. As search fund activity continues to grow, entrepreneurs and investors alike face critical decisions regarding fund structure and tax planning that can significantly
Structuring and Tax Efficiency for Search Funds Read More »
By Bryan E. Pearce & Kelly A. Berardi, JD, LL.M.Gray, Gray & Gray, LLP Companies whose business succession planning includes the use of life insurance policies to fund a buy/sell agreement may have to go back to the drawing board. The recent U.S. Supreme Court decision in Connelly v. United States has significant implications for
Women’s History Month: People on the Move in Boston – Colby Dondero (March 2026) Women’s History Month: People on the Move in Boston – Xiaoyi Peng (March 2026) Women’s History Month: People on the Move in Boston – Venice Williams (March 2026) Heather Morse, Hired at Gray, Gray & Gray, LLP (January 2026) Fast 50
Boston Business Journal Features Read More »
By James DeLeo, MBA, CPA/MST & Kelly Berardi, JD, LL.M.Gray, Gray & Gray, LLP One of the most important aspects of any M&A deal is the tax planning. While experienced dealmakers know to expect certain tax consequences, there are often unexpected tax implications that can arise. These unexpected tax bills can have a significant impact
Avoiding Unexpected Tax Implications in Mergers and Acquisitions Read More »
Gray, Gray & Gray promotes Williams to director of tax (January 2025) Gray, Gray & Gray, LLP participates in the 20th annual Canton Road Race – donates $1,000 to charitable foundation (October 2024) Gray, Gray & Gray, LLP ranked among top accounting firms (February 2024) Gray Strategic Partners Announcement (June 2023) 2022 Year in Review:
New England Real Estate Journal Features Read More »