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Lawmakers are well aware of the significant contributions to economic and job growth made by small businesses. As a direct incentive for starting and investing in small businesses, Congress has
Over the years, many families and their advisers have come to find that the State of Delaware is a trust-friendly jurisdiction that promotes modern laws and attractive income tax advantages. This
As philanthropists come to think of themselves as social investors, non-profits must also redefine themselves as “for-purpose” institutions that can aid in identifying opportunities
There is a growing desire to combat money laundering as part of the ongoing worldwide efforts against terrorism, and a crackdown on tax evasion has been recognized as one way to satisfy the urgent
In the absence of proper planning, the death of an owner of a closely held business may lead to an estate tax liability that can devastate the business, even with the increased federal estate and
If you are a global family and are considering an investment in the United States, you may have questions about the U.S. tax rules. Through a series of 10 key questions, answers are provided to help
With the ever-evolving nature of international tax, the non-U.S. resident or non-U.S. citizen with activities in the United States (referred to as “inbound” activities) and their U.S.
On June 21, 2019, the Supreme Court of the United States issued a unanimous opinion finding that North Carolina’s imposition of an income tax on trusts based solely on the residence of a trust
2018 brought radical transformation in the federal tax landscape. The effects continue to cascade through the economy, and individuals, families and businesses are striving to find equilibrium amid
In Part 1, we explored the potential tax pitfalls of the Tax Cuts and Jobs Act of 2017. In Part 2, we looked at new income tax planning opportunities. In this final Part 3, we look at