Love in the Political Air: Analyzing Political Law Concerns Involving Romantic Relationships
Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary
Once Removed Episode 11: Spousal Lifetime Access Trusts, or SLATs
The Line Between Gift Giving and Bribery
Hedge Fund Guy and the Terrible, Horrible, No Good Very Bad Statue
The Federal Gift Rules Assistant: What You Need to Know and Why
NGE On Demand: GRAT Trusts with Eric Mann
To Give or Not to Give: Considerations for Year-End Gifting
Lifting the Fog Over Lobbying Compliance - updated with impact of COVID-19 on NYS lobbying community
In Inwood Nat’l Bank v. Fagin, Christy Fagin, owner of over two million shares of Inwood Bancshares, Inc., which was her separate property, entered into a trust with her husband Kyle as the beneficiary. 706 S.W.3d 342 (Tex....more
It is estimated that the global pet population is around 1 billion and just over 50% of the population of the United Kingdom own a pet....more
The amended Gifts Rule marks the first adjustment since 1992 and codifies longstanding guidance on gift valuation, aggregation, and exclusions with minor adjustments....more
With Valentine’s Day over, couples may have already eaten the chocolate and thrown away the flowers often associated with the holiday, but the thoughtful gifts they exchanged remain. What happens to those gifts if the holiday...more
The U.S. Securities and Exchange Commission (SEC) on February 12, 2026, approved the Financial Industry Regulatory Authority's (FINRA) amendment to Rule 3220 (Influencing of Rewarding Employees or Others), commonly referred...more
With Valentine’s Day in mind, “The Lobby Bar” co-hosts Charlie Ricciardelli and Tyler Rosen want to ensure personal relationships are not triggering political law violations. Tune in for the latest episode of the podcast as...more
Introduction - As the holiday season ushers in its busiest months, retailers and fashion brands are confronting a marketplace reshaped by rapid technological disruption, shifting regulatory expectations, and increasingly...more
It’s the season of giving, which may prompt parents to consider the best ways to give a portion of their wealth to their children or extended family members. Whether it’s to help in critical life moments, such as buying a...more
On December 1, 2025, the U.S. Department of Education (ED) issued an Electronic Announcement informing institutions that a new portal will be launched in advance of the next Section 117 reporting deadline. ED will offer a...more
The Trump administration is placing increased emphasis on oversight of foreign gifts, contracts and connections with colleges and universities in the United States. Newly announced reporting mechanisms and statutory changes...more
As a result of the government shutdown, many federal agencies are operating at reduced staffing levels, making it difficult to contact agency staff regarding questions or technical difficulties when complying with required...more
A divorce can change how people remember their weddings. Instead of reminiscing about the tender moments, they tend to fixate on the price tag. Here are notes on whether you can recover common costs of your wedding when you...more
Prior to August 29 of this year, 19 USC 321 – popularly known as a Section or de minimis clearance – allowed imported shipments valued at less than $800 to enter the US free of duty and entry requirements. The idea behind...more
In general, stock must be acquired at "original issuance" from the corporation in order to qualify for qualified small business stock (QSBS) treatment under Internal Revenue Code (IRC) Section 1202. As discussed in a previous...more
In this seventh installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the deductibility of individual charitable gifts under Code Section 170....more
A recent district court ruling broadened the interpretation of the statutory provisions governing exemptions from land appreciation tax and ruled that transfers of shares of a real estate association as a gift between...more
On June 11, 2025, FINRA proposed amendments to Rule 3220 (Influencing or Rewarding Employees of Others) (the “Gifts Rule”) that would raise the annual gift limit per recipient to $250 from $100, as well as codifying...more
Join Kelley Drye for a fast-paced, practical webinar, “Navigating the Maze of Influencer Marketing.” This 30-minute session will cover what companies need to know to stay compliant with evolving FTC guidance, class action...more
Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more
The Trump Administration stated last week that it will prioritize compliance and enforcement against colleges and universities with respect to the U.S. Department of Education (ED)'s foreign gift, contract and ownership...more
Dans un arrêt du 6 mars 2025, la Cour administrative d'appel de Bordeaux s'est prononcée sur la méthode mathématique d'évaluation de titres de SCI utilisée par l'administration, ainsi que sur la caractérisation d'une...more
The federal Lobbying Disclosure Act (LDA) requires entities that employ one or more in-house lobbyists to register with Congress. Both the employer and the in-house lobbyist are then responsible for filing periodic disclosure...more
Valentine’s Day is all about love, celebration, and making lasting memories. For many couples, it’s also the prime time for proposals. According to The New York Post, February is one of the most popular months for...more
In one of the first actions of his second term, President Trump rescinded the Biden ethics executive order for political appointees in the presidential administration. Unlike in 2017, President Trump has not yet issued his...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER ITALIAN LAW - I. INTRODUCTION - This brief guide has the goal to provide legal explanation on the main aspects of the real estate transactions in Italy. II. REAL...more