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Last September's taxpayer victory in Estate of Elkins v. Comm'r, 767 F.3d 445 (5th Cir. 2014), opened the door to a new tax-planning strategy for collectors of all stripes.

How far are you from your ideal retirement age? 20 years? 10? Perhaps only five?

Each January, the University of Miami hosts the Heckerling Institute on Estate Planning, the country's largest estate planning seminar.

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

When two spouses do not see eye to eye on money, it can trigger more than the occasional unpleasant conversation.

In this Ropes & Gray podcast, asset management partner Jason Kolman and counsel Jessica Marlin discuss the reasons for the increase in credit managers offering both open- ...

In sophisticated wealth planning that addresses a comprehensive approach to financial and administrative matters, families devote enormous attention to tax efficiency, investment strategy, succession, and fiduciary...

On December 15, 2016, the SEC's Division of Investment Management issued a Guidance Update titled, Mutual Fund Fee Structures...

US fund managers are increasingly using Jersey and Guernsey structures for targeting European assets and capital due to favourable economic conditions...

On June 21, 2004, the U.S. Supreme Court held that ERISA preempts state law claims against health maintenance organizations ("HMOs") for denial of health care coverage. This ruling, which is widely perceived as a significant victory for the managed care industry, is the latest round in a long-running struggle by health plan participants to impose additional liabilities on managed care organizations for denying benefits.

For those who own family-held and closely held businesses, the business is usually the largest single concentration of the family’s net worth. The choices made now about succession, governance, liquidity and growth will influence whether that wealth and legacy last.

Sponsors and fiduciaries of health and welfare plans should be aware of a recently filed class-action lawsuit against alleged fiduciaries of a health plan.

Another court has found that actuaries who set discount rates for withdrawal liability purposes that are not based upon their "best estimate of anticipated experience" for investments under the plan...

Embarking on a new business venture is exhilarating, but success in today's competitive market requires more than just a great idea. Laying the right legal and financial groundwork from the outset can mean.

As part of the Tax Cuts and Jobs Act, signed into law by President Trump on December 22, 2017, Congress introduced new tax incentives designed to encourage long-term investments in low-income American communities.

In a decisive August 5 ruling that could be the final nail in the coffin for plaintiffs' efforts to compare advisory and subadvisory fees, a federal court in the Central District of California rejected claims of excessive mutual fund fees ...

Although it is unlikely that the recent failure of certain financial institutions will have an impact similar to the collapse of Lehman Brothers in 2008,