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With the passage of the Tax Cuts and Jobs Act at the end of 2017, more family businesses are examining their corporate structure and considering the tax implications. Specifically, companies that are currently structured as “pass-through” entities (e.g., an S corporation, partnership, or LLC taxed as an S corporation or partnership) are...

The Department of Treasury and Internal Revenue Service has issued initial proposed regulations and instructions for investments in qualified opportunity funds (“QOF”), a program designed to incentive the reallocation of capital to designated low-income census tracts. This long-anticipated guidance is expected to allow investors, busine...

The Tax Cuts and Jobs Act of 2017 created new incentives for investment into certain communities throughout the United States that have been designated as Qualified Opportunity Zones (QOZs) by the U.S. Treasury Department. Investors can take advantage of the statute’s unique opportunity for deferral and exclusion of capital gains taxes by inv...

It’s the giving season—a time of joy, wonder, togetherness, and sharing. For Kimberly Myers-Hewlett, it is also a special time that brings her back to her philanthropic roots that began with her parents teaching her brother and her the meaning of caring for others. Learning from her parents and their generous nature, Kimberly tries to b...

An increasing problem facing employers is the threat of class action lawsuits related to their use of background checks. In these lawsuits, plaintiffs claim that employers are violating a federal statute called the Fair Credit Reporting Act (the “FCRA”), which regulates, among other things, an employer’s use of background checks p...

The year 2018 ended on a far different note than it started, with the economy stronger and markets weaker than most had projected at the outset. More perplexingly, underlying economic fundamentals remain quite strong with declining gas prices and interests, and steady jobs and wage growth. In keeping the focus much more “in the sunlight&rdquo...

Doug Balfour, author of Doing Good Great: An Insider’s Guide to Getting the Most Out of Your Philanthropic Journey, and Pat Armstrong of the Abbot Downing Institute for Family Culture discuss best practices for engaging in philanthropic activities as a family. Both believe that while each family’s questions are unique to their individua...

The Tax Cuts and Jobs Act of 2017 created a new tax incentive, the Qualified Opportunity Fund (QOF), designed to encourage long-term investment in low income communities. The QOF has stirred substantial investor excitement, but the lack of guidance before the issuance of the Proposed Regulations has frustrated the investment bankers ...

Market volatility in late 2018 has investors wondering if 2019 will bring global recession and investment losses. Chief Investment Strategist Jim McDonald answers tough questions about the global economy and how markets should react. Chief Economist Carl R. Tannenbaum also shares his views on the nature of recessions.

One element of successful investing is assessing how investor expectations may change over time. We began warning in mid-2018 of a growth slowdown in 2019, which came to a head in the fourth quarter when growth concerns led to a significant reduction in risk appetite and valuations. Souring investor expectations set the stage for positive surprises...

Cannabis and industrial hemp are projected to be large disruptors across many industries that include agriculture, construction, energy, textiles, and law. The industry is also moving at an accelerated pace and has opened up global investment opportunities. How to participate in this sector and how to perform proper due diligence are the quest...

Scientists warn of dire consequences to the environment due to climate change, from devasting droughts to massive flooding—effects we’re already starting to experience globally. In this context, it may be particularly important to look at an aspect of the issue which has received less attention: the nexus of gender and climate change. G...

Profound political, economic, societal, technological, and environmental transformations are occurring at an unprecedented scale and have become a part of day-to-day business life. In this 14th edition of the World Economic Forum's Global Risks Report, undertaken with Marsh & McLennan Companies and other partners, we examine the evolving ma...

In this webcast, experts from Marsh’s Cyber Practices take a closer look at how changing cyber risk exposures, regulations, and best practices will change the cyber risk management landscape in 2019. Download and view the Cyber Landscape 2019 slides as you listen to the discussion that includes:The impact of new regulations and laws on the wa...

Businesses have arguably never faced such a breadth of challenges as they do today. Drawing on data and insight from Fitch Solutions, a leading source of independent political, macroeconomic, financial, and industry risk analysis, our Political Risk Map 2019 presents a global view of the issues facing multinational organizations and investors. This...