This summer, the IRS issued interim regulations clarifying that excess deductions from a Trust or an Estate can pass out to beneficiaries. In the early fall, the IRS issued final regulations to the same effect.

Now that people who have been vaccinated are allowed to throw away their masks, the question on people's minds is, "How do we enforce that?"...

On February 11, 2021, the U.S. Department of Housing and Urban Development announced that it will begin to enforce the Fair Housing Act to prohibit discrimination based on sexual orientation and gender identity.

At the end of 2020 and beginning of 2021, airlines began changing their rules with respect to emotional support animals. United, American, Delta, Jet Blue and Southwest Airlines (as well as many local and regional air carriers) ...

On January 1, 2021, the National Defense Authorization Act for Fiscal Year 2021 (the "Defense Bill") was enacted into law. This Defense Bill contained the Corporate Transparency Act (the "Act").

Has your Board, especially if it has a financial professional on it, ever looked with dismay at the low interest that a Capital Reserve Fund is earning?

We all know someone with a story like this these days: You find the house of your dreams.