CTA Enforcement Blocked by Nationwide Injunction

Enforcement of the Corporate Transparency Act (the “CTA”) and its implementing regulations (referred to herein as the “Reporting Rule”) – which require certain business entities formed or registered to do business in the United States (referred to herein as “reporting...

Trump 2.0 – Back to the Future?

After winning the presidency, Donald Trump will look to bring his own antitrust enforcement priorities to his second administration.  During his first term, Donald Trump’s Federal Trade Commission (“FTC”) and Department of Justice (“DOJ”) engaged in relatively robust...

Crummey Trusts Are Not So Crummy

A quality education may be one of the best gifts to give a minor child or grandchild this holiday season.  As the cost of education continues to increase annually, families may be contemplating various gifting strategies to accumulate funds, minimize taxes and...

Client Alert: 2025 Estate, Gift and GST Tax Exemptions

The year 2025 will bring new changes to estate and gift tax laws in the United States, with updated exemptions, rates, and regulations affecting taxpayers at both federal and state levels. As we await the 2024 general election results, it is important to stay informed...