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Trusts & Estates

Taxation and Trusts & Estates One Big Beautiful Bill Act – Key Tax Provisions

The One Big Beautiful Bill Act (“OBBB”) was signed into law on July 4th, 2025, ushering in sweeping changes to the U.S. federal tax landscape. The OBBB permanently extends and expands many provisions of the Tax Cuts and Jobs Act (“TCJA”), and introduces significant updates that will impact both individuals and businesses. The following are […]

Taxation and Trusts & Estates Preparing for the Corporate Transparency Act / Disclosure of Beneficial Ownership Information to FINCEN

New federal disclosure requirements for your businesses and entities will become effective January 1, 2024 – the reporting requirements are burdensome, can be triggered multiple times in a single calendar year and are subject to both civil and criminal liability. Accordingly, you should prepare to comply with the new law now. Specifically, in 2021, Congress passed […]

Trusts & Estates AB 2245: California’s New Law and Its Impact on Estate Planning

“Whether you are the planner or the valuation expert, it is prudent to have a firm understanding of this new law, the protections it affords to your clients and the potential impact on value, and therefore planning opportunities,” according to Eric Bardwell of Jeffer Mangels Butler & Mitchell and Carsten Hoffmann of Stout. By Eric […]

Taxation and Trusts & Estates Trusteeships in an Election Year: Time-Sensitive Planning, Fiduciary Selection Considerations, and Drafting Solutions During COVID-19

Trusteeships in an Election Year: Time-Sensitive Planning, Fiduciary Selection Considerations, and Drafting Solutions During COVID-19 By: Megan Ferkel Earhart, Esq. and Ryan Shumacher, Esq. We live in strange and unprecedented times, both from an estate planning perspective and globally. The combination of COVID-19 and a particularly tumultuous election year have led to a spike in […]