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The Unclear Status of Decentralized Finance (DeFi) Transactions
Income Taxation
Blockchain technology and digital assets are blurring lines that were previously well established, such as the definitions of…
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The Non-Citizen and the U.S. Estate and Gift Tax – An Introduction
Income Taxation
This month, we introduce our series on international tax law. We start with an introduction to the international aspects of…
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Strategy Under the SECURE Act
Income Taxation
The Setting Every Community Up for Retirement Enhancement (SECURE) Act changed I.R.C. Code § 401(a)(9) so that, in most…
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New Planning Opportunities for Inherited IRAs
Income Taxation
The impact of the SECURE Act of 2019 has created a game change for high-net-worth clients. The Setting Every Community Up for…
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The Many Ways to Source Receipts from Asset Management Services in New York and None Are Clear
Income Taxation
Executive Summary With the continued shift to economic nexus and market-based sourcing, many asset management service…
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Asset Protection Planning for Vulnerable Professionals
Income Taxation
America is the most litigious society in the world, and few thoughts strike more fear into the hearts of ordinary people than…
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Carrying the Day with Carried Interest Wealth Transfer Planning for Fund Principals
Income Taxation
As the financial markets flourish, there continues to be a strong focus on gift and estate planning opportunities available…
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Skilled Versus Custodial Care for Senior Citizens
Income Taxation
Like a wheel of fortune, some senior citizens will suffer an illness and no financial risk, whereas others will suffer both…
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Looking Under the Hood of Mutual Funds and ETFs
Income Taxation
Did you know that according to Leichtman Research Group’s annual on-demand study, 54% of U.S. adults said they have Netflix…
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