Insight, Analysis, and Perspective for Businesses and Individuals

Repeal of the federal estate tax has been a cornerstone of President Trump’s tax reform promises. Given the Republicans’ majority sweep in both houses of Congress this past November, repeal efforts that have stalled in the past are now a viable possibility. Although repeal is likely to be on the table legislatively at some point […]

In mid-December 2016, the U.S. Treasury Department issued final regulations affecting all foreign-owned single-member limited liability companies. While these regulations have the potential to increase transparency with respect to the movement of foreign funds, they impose new burdens on the foreign owners of U.S. LLCs. Prior to these final regulations going into effect, the ownership […]

Last September it hit the social media circuit by storm: Brad Pitt and Angelina Jolie were divorcing. The initial documents filed by Jolie were not pretty. Jolie requested sole physical custody of the couple’s children and made multiple allegations about Pitt’s parenting including claims of child abuse. Pitt responded by requesting an emergency order to […]