Raymond James has recruited a team of five advisors to the firm’s employee advisor channel. The Williamsville, N.Y.-based ...

The Internal Revenue Service has released Revenue Procedure 2024-40, which specifies t he annual inflation adjustments for ...

The largest thematic ETFs in the U.S. currently include Global X US Infrastructure Dev ETF, which contains $7.4 billion in ...

Holistic advisory services like succession planning, retirement strategies and estate planning are needed now more than ever.

The family acknowledged that the termination of the marital trust, under Internal Revenue Code Section 2519, resulted in a ...

Prior to 2023 and 2024, taxpayers faced significant challenges in contesting penalties for failing to report foreign accounts ...

For several decades, there have been strong U.S. tax reasons to keep a foreign trust offshore so that there’s reduced tax ...

Like many other anti-deferral regimes, the CFC regime includes ownership attribution rules pursuant to which stock If you are ...

Craft plans to avoid application of the step transaction doctrine before the exemption potentially gets reduced.

Real estate is a common investment holding for high-net-worth families that may include just a few properties or be ...

The imbalance between the assets in generation-skipping transfer (GST) tax-exempt and GST tax-vulnerable trusts continues to ...

Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue.