1,291 results found

Since 2019, Form 1040 has included a general question regarding the taxpayer's cryptocurrency activity.

What do Mark Zuckerberg of Facebook and Sheldon Adelson of Las Vegas Sands Corp have in common?

Florida law prohibits the devise of a homestead if the owner is survived by a minor child or children.

FATCA will be one of the most significant, and onerous, developments in compliance over the next couple of years.

IOSCO finalized recommendations for sustainability-related asset management practices.

The SEC's Enforcement Division is conducting a sweep investigation of large investment advisers regarding their employees' use of "off-channel" communications.

ESG, specifically sustainability, is an increasingly controversial topic for investment managers, with diverging regulation in Europe, the US and the UK...

Based on what I have been seeing in the market, great opportunities exist for buyers and sellers in M&A despite indications of economic headwinds. Interest is still high for businesses...

On Friday, September 1, 2023, a lawsuit was filed with the federal Court of Appeals in the Fifth Circuit challenging the validity and enforceability of the recently adopted Private Fund Adviser Rules...

GP-led secondary transactions continued to soar in popularity in 2025.

Many working individuals accumulate substantial assets in their retirement plans, like a 401(k) plan or an Individual Retirement Account, where investments accumulate tax-free until withdrawn.

March 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts

o you have future generations in mind when making your estate plans? Then having a simple will is not enough. Hoping the fortune will trickle down the family tree is taking things to chance...

A trustee is responsible for managing trust assets on behalf of the beneficiaries. It is their responsibility to ensure the trust serves the purpose it was created for and that the trust assets are well managed.

An increasingly diverse regulatory landscape presents substantial reputational challenges for investment managers.

On March 25, 2019, the National Futures Association ("NFA") adopted rule amendments and a related interpretive notice that will, for the first time, impose a swaps proficiency exam ...

In a Consultation Report, IOSCO proposed a framework to evaluate leverage used by investment funds.