The Legal Intelligencer | Commentary
By Justin H. Brown and Wesley R. Robinson | November 10, 2023
Reporting companies will need to file beneficial ownership information (BOI) reports using FinCEN's beneficial ownership secure system, which has yet to go live on FinCEN's website, to report the BOI of the beneficial owners of a reporting company.
The Legal Intelligencer | News
By Amanda O'Brien | September 5, 2023
The group does not include any associates. "We need to see what the demand looks like," Dilworth chairman Lawrence McMichael said. "We did offer a couple of associates positions, but they went elsewhere."
The Legal Intelligencer | Commentary
By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy | August 31, 2023
The IRS has recently further extended that earliest start date until Dec. 31, 2024, under Notice 2023-54.
The Legal Intelligencer | Commentary
By Justin H. Brown and Brittany A. Yodis | July 25, 2023
Planning strategies that protect a child's inheritance from divorce should be incorporated into every parent's estate plan.
The Legal Intelligencer | News
By Amanda O'Brien | July 24, 2023
The combination with the seven-lawyer family law boutique is set to go into effect Aug. 1.
The Legal Intelligencer | News
By Amanda O'Brien | July 12, 2023
Three lawyers are moving to Semanoff Ormsby after the closing of their prior firm, Dolchin Slotkin & Todd, which shuttered after a firm founder retired.
The Legal Intelligencer | Commentary
By Lisa S. Presser and Brian M. Balduzzi | July 3, 2023
With the $12.92 million lifetime estate and gift tax exemption and the $17,000 annual gift tax exclusion being at all-time highs and indexed for inflation, many advisers are recommending families review their willingness and ability to develop an annual gifting plan and implement more substantial gifting strategies.
The Legal Intelligencer | Commentary
By Amy Neifeld Shkedy and Rebecca Rosenberger Smolen | May 31, 2023
The one question that a lot of our clients are not expecting toward the end of our estate planning meeting is how they want their assets to pass in the event of a "family catastrophe." As if planning for death isn't difficult enough, there is even more to think about should this unexpected contingency become a reality.
The Legal Intelligencer | Commentary
By Frederick K. Schoenbrodt II and Megan E. Cannella | May 19, 2023
At death, an individual who made no taxable gifts during life will have the entire basic exclusion amount remaining. An individual who made taxable gifts during life will have something less than the full basic exclusion amount remaining since a portion would have been applied to those lifetime gifts. In either event, the remaining basic exclusion amount, full or partial, will be available to apply against taxable transfers occurring at the individual's death.
The Legal Intelligencer | Commentary
By Howard Vigderman | May 12, 2023
Regardless of a client's income level, and even for clients with seemingly straightforward goals, DIY estate planning is generally not a good idea for many reasons.
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