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On July 22, 2019, five federal agencies (the "Agencies")[1] published a final rule (the "Final Rule"), which conforms the regulations implementing the Volcker Rule[2]

This article discusses the changing legal status of our pets as evidenced by various statutory enactments around the country. These new laws are sure to create not only new planning opportunities for our clients, but controversies as well.

In December 2017, as part of the Tax Cuts and Jobs Act ("TCJA"), Congress established a new tax incentive program to promote investment ...

Chapter 14 of the Internal Revenue Code consists of four Code Sections (Sections 2701 – 2704) designed to close valuation loopholes.

The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California.

Taxation and Wealth Planning Alert</em></p><p><strong>August 2013</strong></p><p>HB 465, signed into law by Governor Corbett on July 9, 2013, provides a number of amendments to the Tax Reform Code of 1971 (as amended). The following highlights the major changes.

On June 26, 2013, the U.S. Supreme Court in United States v. Windsor1 overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman.

August 2025 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts.

Estimating cost of capital requires matching risk of the subject business with the appropriate return.

At the start of 2026, mergers and acquisitions (M&A) and strategic investments remain core tools for alternative asset and wealth managers seeking growth, succession planning, and platform expansion.

Our previous post explored a model of the cost of the promise you make to yourself to fund your retirement, but that model omitted a very important real-world risk: volatile equity markets.

Ultra-high-net-worth individuals and families face a valuation environment that is far more complex than simply determining the worth of an asset. In the context of trust, gift, and estate tax planning, valuation becomes a foundational discipline that affects wealth transfer strategy, tax efficiency, compliance, and long-term family outcomes.

The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, down 0.2% from September.

July 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intrafamily Loans and Split-Interest Charitable Trusts

On July 7, the SEC Asset Management Advisory Committee adopted recommendations developed by the Environmental, Social and Governance Subcommittee related to ESG disclosure by registered issuers (the Recommendations).

On March 30, 2026, the U.S. Department of Labor (DOL) proposed detailed guidance on the prudential selection of designated investment alternatives (DIAs) for participant-directed individual account plans.

On March 12, 2023, Signature Bank, New York, NY (SB) was closed by the New York State Department of Financial Services, which appointed the Federal Deposit Insurance Corporation (FDIC) as receiver.

In this Ropes & Gray podcast, tax partners Adam Greenwood and Dan Kolb, and asset management partner Isabel Dische discuss the recently finalized ECI withholding regulations...