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Estate planning for high-net-worth families is more than transferring assets. It's about preserving family legacy, ensuring business continuity, and creating an enduring impact across generations.

On Oct. 13, 2023, California Governor Gavin Newsom signed AB-39 into law ("Digital Financial Assets Law" or "Law"), which will require persons to obtain a license from the California...

The banking industry is on the cusp of more changes in recovery and resolution planning, shaped by shifting regulatory priorities and perspectives on the 2023 regional bank failures.

On December 12, 2019, the Federal Deposit Insurance Corporation ("FDIC") proposed revisions to the restrictions on brokered deposits (the "Proposal").11 The Proposal is intended to modernize the FDIC

The Federal Deposit Insurance Corporation ("FDIC") was appointed as receiver ("Receiver") for two failed banks within the last week.

On July 12, Senator Kirsten Gillibrand, a Democratic senator from New York who sits on the Senate Banking Committee, and Senator Cynthia Lummis, a Republican senator from Wyoming...

Portable alpha strategies allow investors to simultaneously capture both alpha and beta returns within a single investment vehicle. Alpha represents excess returns generated through active management...

Navigating the complex world of finance, law, and business can be daunting. One term you might frequently encounter is "fiduciary." But what exactly does it mean, and how can fiduciaries be beneficial to clients...

Over the last 18months, the offshore activities of United States taxpayers have been the subject of considerable attention, both in the media and from U.S. policymakers.

Depending on the taxpayer's income level and other deductions, this limitation could adversely affect charitable contributions.

The US Congress enacted the Foreign Account Tax Compliance Act shortly after the first so-called ‘voluntary disclosure program’ had begun to reveal the unanticipated extent of US persons’ undisclosed non-US financial holdings.

On 17 February 2007, American Senator Carl Levin introduced a Bill titled the ‘Stop Tax Haven Abuse Act’. It contains provisions aimed at combating what Levin described as the $100 billion per year drain on the treasury from offshore tax abuse.

Under California's new Digital Financial Assets Law, or DFAL, all entities engaging in "digital financial asset business activity" in the state must be licensed—or have a pending application—by July 1, 2026.

Sitting on a board of directors today is a more serious undertaking than ever before. The obligations, and potentially the liabilities, of directors have been significantly heightened by corporate governance reforms under the Sarbanes- Oxley Act of 2002, the rules of the stock exchanges and, perhaps now, the evolution of Delaware’s case law on directors’ fiduciary duties.

On Jan. 9, 2019, both the European Securities and Markets Authority (ESMA) and the European Banking Authority (EBA) published a report on crypto-assets.

Flipping the script on the notion of offering an ETF share class of a mutual fund, F/m Investments LLC ("F/m") this week filed an application ("Application") with the SEC...

On 8 April 2020 the NCA suffered its first setback in using Unexplained Wealth Orders (‘UWOs'). The Respondents in NCA v Baker successfully applied to discharge UWOs relating to three properties