Tax and Estate Planning


A Tax Deferred: The Benefits and Risks of Investing in Qualified Opportunity Funds
Rey Santodomingo, Parametric
What are the tax benefits of investing in Qualified Opportunity Funds? A closer look assesses the opportunities —and the risks. 
Income Tax Planning Strategies for Estate Plans Under the TCJA
Greensfelder, Hemker & Gale, P.C.
Under the current Tax Cuts and Jobs Act (TCJA), a wide range of income tax planning techniques can be used as part of the estate planning process. One primary technique includes a focus on managing
Approaching Prenuptial Agreements Positively
The mere word “prenup” strikes fear and anxiety into the hearts of most who hear it. When we realize we have to broach this topic, our thoughts immediately jump to the worst-case scenario - a broken
What Is Tax Alpha? Why Should You Care?
Natixis Advisors
When taxes don’t matter, and that is rarely the case for most investors, pre-tax returns are sufficient in determining whether the investment did well or poorly relative to a benchmark. But for
Qualified Small Business Stock (QSBS)
Justin Makso and Kevin Chung, First Republic Private Wealth
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
Delaware Trusts: Safeguarding Personal Wealth
Northern Trust
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
From Philanthropy to Social Investment: A New Way of Giving
BNY Mellon Wealth Management
Over the last 50 years, philanthropic giving in the U.S. has grown to $427.71 billion. And as philanthropists come to think of themselves as social investors, non-profits must also redefine
The Impact of Global Reporting Requirements on Multinational Families
BNY Mellon Wealth Management
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
Estate Tax Strategies for Business Owners
BNY Mellon Wealth Management
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
Tax Consequences of U.S. Investments for Non-U.S. Citizens
Northern Trust
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