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The Protocol for Broker Recruiting was established in 2004 by three major wealth management firms: Smith Barney, Merrill Lynch, and UBS.

Did you know that it may be advantageous to file a gift tax return when transferring property to, or for the benefit of, a family member even when a gift tax return is not required?

Filing a Gift Tax Return for Non-Gifts Can Be the Best Insurance Against Unpleasant Tax Surprises Down The Road

November 2019 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts

Intensified competition between NYSE and NASDAQ for company listings could provide a unique cost-saving opportunity to companies that are considering a near-term listing on NYSE but do not initially meet NYSE’s listing qualifications.The SEC recently approved a petition by NYSE Group, Inc.

The SEC Division of Examinations released 2026 Priorities.

In a typical asset sale transaction, the purchaser takes great care to disclaim any responsibility for the seller's business debts.

Among other potential strategies, while the markets remain volatile, if timed right, a short-term grantor retained annuity trust (GRAT) could be an option to pass significant wealth to the next generation.

Investors have experienced record-setting fluctuations in marketable security values on U.S. exchanges, and global markets are bracing for continued pandemic-related volatility.

On October 27, 2009, Senator Max Baucus (D-Montana) and Representative Charles Rangel (D-New York), chairmen of the Congressional tax writing committees, introduced the Foreign Account Tax Compliance Act of 2009 (the “Bill”) in the U.S. Congress.

The April 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is 0.40% less than the March 2025 rate.

Quick — do you know your credit score? Perhaps more important, do you know what a solid credit score is today?

Welcome to the 2020 edition of In Principle.

As we step into 2025, asset managers in Asia are navigating a landscape shaped by evolving regulations, geopolitical shifts, and complex market dynamics.

The total fallout from the ongoing and evolving COVID-19 pandemic on the global economy, including the long-term impact on the real estate markets...

An essential and often confused distinction in tax and estate planning is the difference between a "revocable trust" and an "irrevocable trust." Recent changes in Connecticut law...

On November 30, 2018, the SEC adopted Rule 139b under the Securities Act of 1933, which establishes a non-exclusive safe harbor for independent broker-dealers participating in securities...

On Sept. 15, 2022, the U.S. Securities and Exchange Commission ("SEC") settled enforcement actions against four investment advisers for violating Rule 206(4)-5 under the Investment Advisers Act...