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Women’s growing economic influence across all generations has been one of the most significant shifts within our economy across recent decades. While this new dynamic represents great progress, many women lack confidence when it comes to investing. To help change this mindset, this issue focuses on sharing stories that lead by experience to build c...

For foreign families and individuals who are interested in investing in the United States, there are key factors to consider. In this 10-minute interview, attorney Ruben Diaz of Foley & Lardner joins Brian Lucareli to discuss in-bound investing and top-of-mind issues when helping clients through the process of investing into the U.S. from Latin...

In this podcast episode of, litigation attorney Eddie Jauregui is joined by corporate attorney Michael Titens to discuss a federal court decision involving the Corporate Transparency Act (CTA). In the case, the plaintiffs challenged the constitutionality of the CTA and Congress' ability to enact it, with the court ruling against the government in e...

The importance of meeting U.S. tax and reporting deadlines cannot be overstated. With the IRS continuing to strengthen its efforts to enforce compliance with initiatives specifically targeting foreign information reporting, this U.S. reporting checklist by Kozusko Harris Duncan can help family advisers and trustees of foreign trusts determine what ...

The Corporate Transparency Act (CTA) is effective as of January 1, 2024. If a U.S. entity is not exempt, it is a reporting company and must file a “Beneficial Ownership Information” (the BOI). The same is true for a foreign entity registered to do business in a U.S. state. Given the penalties for failure to file, identifying reportable individuals ...

Being a fiduciary for your organization’s retirement plan doesn’t have to be complicated or overwhelming. However, it does require careful oversight to mitigate risk and help participants meet their retirement goals. With the use of this checklist that should be reviewed on an annual basis, employers can better manage their retirement plan responsi...

With the new administration in the U.S. and its focus on various parts of the Tax Cuts and Jobs Act (the TCJA) and the estate tax, changes are expected amid the balancing of competing considerations. In this 10-minute interview, Jason Kohout, partner and co-chair of the Family Offices group at Foley & Lardner, and John Strom, federal lobbyist a...

Wealth transfer planning is a dynamic process influenced by evolving tax laws, economic shifts, and family priorities. This session explores key decision points through the lens of past, present, and future considerations, helping you anticipate possible changes like the estate tax exemption sunsetting at the end of the 2025. We’ll examine the s...

Going into the year 2025, the insurance industry faces a landscape marked by complexity and uncertainty. In this summary, learn more about the top-of-mind insurance issues and what to expect in the areas of digital disruption, GenAI, reinsurance trends, emerging risks, economic trends, regulatory updates, evolving tax roles and responsibilities, an...

What you don’t know can hurt you. Learn how to use effective trust mapping as tool to help you identify missed opportunities in planning. Learn best practices on how to use a one page diagram to help you gain clarity around the current wealth transfer plan and spot opportunities for improvement. For more insights and practical guidance on effect...

For many art collectors, the allure of acquiring and displaying art often overshadows the effort required to manage it properly and plan for its eventual disposition. After all, upon death, you can’t take it with you. Estate planning for art collectors involves navigating a complex landscape of valuation, tax, and management issues. Without a strat...

Effectively transitioning a business to the next generation of owners through a business succession plan that incorporates estate tax planning will result in the most value being retained by the owners and their families. Whether the business is entirely family owned or has unrelated owners, each scenario comes with its own complications but with c...

The federal Corporate Transparency Act (CTA) is not the only legislation that became effective in 2024, requiring the disclosure of beneficial owners. On December 22, 2023, the New York LLC Transparency Act (NYLTA) was signed into law, aimed at pursuing unlawful activity, including wage theft and money laundering. Patterned after the CTA, the NYLTA...

Safety risk assessments are becoming a preferred regulatory tool around the world. Online safety laws in Australia, Ireland, the United Kingdom, and the United States will require a range of providers to evaluate the safety and user-generated content risks associated with their online services. While the specific assessment requirements vary across...

The Corporate Transparency Act (CTA) has the potential to significantly change the privacy landscape for family offices and other organizations. Passed on January 1, 2021, it established a set of beneficial ownership reporting rules that require compliance with certain disclosure rules regardless of whether “reporting companies” were established be...