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A significant portion of the population does not have children, and careful financial and wealth planning for these individuals and couples requires a clear understanding of their goals, ambitions, and intentions. The conventional priorities that often revolve around funding a child’s education or safeguarding dependents will hold less relevance for them.

The One Big Beautiful Bill Act (OBBB) has spurred more interest among businesses that may qualify for the tax benefits associated with qualified small business stock (QSBS), including businesses that currently are classified as S corporations for federal income tax purposes. With the amendments made by the OBBB, shareholders of S corporations have new incentives to consider converting to a C corporation structure to the extent Code Section 1202 might apply.

The evolution of tax leaders into strategists has reached a critical inflection point. In a year defined by heightened uncertainty and significant U.S. tax policy shifts, heads of tax are increasingly taking a seat center stage in decision making. With tax changes in the spotlight, this survey further reveals the expanding role of the tax strategists who can connect the dots and help the C-suite executives address the tax implications of their financial, operational, and business decisions.

While businesses can minimize costs and maximize the use of existing resources for their project management, there is also a high risk of the project ending in partial or total failure. However, businesses can more than double their odds of achieving a successful outcome when they engage in third-party program and project management (PPM) and organizational change management (OCM) professionals. By taking that approach, this guide provides insights and resources on the value and benefits of PPM and OCM solutions.

The Integration of Artificial Intelligence (AI) into business strategies has become a pivotal step for organizations that are aiming to create or maintain a competitive edge. And making the right AI vendor selection will be critical toward that end. With this AI governance playbook, learn how you can evaluate AI vendors to ensure that the chosen provider not only prioritizes the company’s strategic goals but also offers a significant return on investment, while protecting data and complying with regulatory standards.

The new spending and U.S. tax law known as the One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025, keeps individual tax rates and important deductions in place, with significant tweaks. Outlined and summarized in this chart, taxpayers can explore the individual provisions and compare the OBBBA changes with the former tax law. Note the new areas of long-term certainty and plan around it.

With the passing of the One Big Beautiful Bill Act (the BBB), there are both risks and tax planning opportunities. In this 10-minute interview, Brian Lucareli, director of Foley Private Client Services and co-chair of the Family Offices group, sits down with Jason Kohout, partner and fellow co-chair, to discuss the BBB. During this session, Jason focused on the estate gift tax exemptions and other planning opportunities.