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The Tax Cuts and Jobs Act (the "Act"), which took effect on January 1, 2018, is the most comprehensive update to the Internal Revenue Code in decades.

On September 17, 2009, the Internal Revenue Service (“IRS”) issued Notice 2009-78 (“Notice”) announcing its intention to issue additional regulations under the “anti-inversion” rules of Section 7874 of the Internal Revenue Code of 1986, as amended (“Code”).

In the realm of wealth management, high-net-worth individuals (HNWIs) face unique challenges and opportunities. High-net-worth individuals are often seeking to navigate the intricate landscape...

In our Risk Management Update of December 23, 2015, we discussed an Illinois case that had to decide when a successor entity purchasing the assets of its predecessor became liable...

Dickinson Wright's Business and Wealth Succession Practice Group is pleased to announce an upcoming Asset Protection newsletter featuring a series of content designed to educate and motivate the entrepreneur...

Protecting family wealth requires careful planning and the proper legal strategies. Without a structured approach, high-net-worth families and business owners...

During the past decade there has been a significant shift in the ownership and structure of the private trust business that serves high net worth individuals and families in the United States

In this Ropes & Gray podcast, asset management partners Isabel Dische and Melissa Bender, and tax and benefits counsel Morey Ward,...

A power of attorney is a written agreement wherein an individual or organizational person provides advance authority to another party to make certain decisions, to execute certain documents or ...

Often, closely-held business owners will choose to transfer the business to younger family members during life or at death.

The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, which is unchanged from the November rate.

Family offices are navigating a rapidly evolving compensation landscape where traditional informal arrangements are giving way to structured incentive programs and competitive talent strategies.

With 2018 now in the rearview mirror, we summarize below several of the encouraging regulatory developments for business development companies (BDCs) that occurred during 2018

On February 23, 2011, the U.S. Department of Justice announced the indictment of four Swiss bankers charged with helping U.S. taxpayers use secret accounts at a Swiss bank to evade U.S. taxes.

Wealth management and estate planning go hand in hand.

Wealth Management had the opportunity to interview Mike Gill, Portfolio Manager, and the investment committee of Cornerstone Advisory.

Mutual funds have been around for nearly a century. Exchange-traded funds, or ETFs, are the newer kid on the block. The two investment types have much in common, but also have important differences...

In Announcement 2012-42, the U.S. Treasury Department announced that due diligence deadlines under the Foreign Account Tax Compliance Act (FATCA) are being extended in light of voluminous comments received in response to proposed regulations issued in February 2012.