The New Cold War: Risk, Sanctions, Compliance Episode 20: "Rich Russians: From Oligarchs to Bourgeoisie"
Papa Has a Brand New Bag
All in the Family – Introducing Family Owned Life Insurance™ (aka FOLI™)
Family Affair - Introducing Family Office Life Annuity (FOLA)
Taking the Sting Out of Death Taxes with Dylan Metzner, Jones & Keller
HIPPER THAN HIP
Financial Planning For Health Care Professionals
IT NEVER RAINS IN SOUTHERN CALIFORNIA - INTRODUCING THE MALTA FREEZE
Making Cents of Your Cash Management Agreements
Thomson Reuters Session 2: Investment Management, Hedge Funds and Registered Mutual Funds: What's Happening Now?
One early 2025 survey reported that about a third of family offices intended to increase their allocations to private credit during 2025 and 2026 – the highest among alternative asset classes....more
Family offices may from time to time be presented with opportunities to invest in venture capital funds. Although venture capital and private equity funds traditionally share the same broad closed-end fund architecture, they...more
Reports suggest that most family offices allocate capital to alternative assets, with a good portion of that capital flowing into hedge funds. As compared to other private fund categories, hedge funds offer investors relative...more
Federal law requires Massachusetts to review the state’s Child Support Guidelines every four years. The most recent review was completed in 2025, and new Child Support Guidelines were issued as of December 1, 2025. ...more
California continues to explore new revenue measures aimed at high-net-worth individuals in response to ongoing budget pressures and shifting tax policy priorities. One of the most closely watched proposals is the "2026...more
As we move further into 2026, the global immigration landscape continues to evolve at an unprecedented pace. Countries worldwide are reimagining their immigration policies to attract talent, capital, and expertise in an...more
The Connecticut General Assembly will again consider establishing a supplemental property tax on high-end residential properties. This is an idea that has been introduced in prior legislative sessions but has failed to gain...more
The Federal gift and estate tax exemption (also known as the “basic exclusion amount”) increased to $15,000,000 per individual for calendar year 2026. Taxpayers whose assets are subject to gift or estate tax despite the...more
Le 2 février 2026, le projet de loi de finances pour 2026 (le « PLF 2026 ») a été considéré comme définitivement adopté dans le cadre de la procédure de l’article 49.3 de la Constitution. Cette version définitive du PLF 2026...more
If you are a professional, entrepreneur, investor, or family steward with meaningful personal assets, a well‑crafted Domestic Asset Protection Trust (DAPT) can help you proactively shield wealth from lawsuits, creditor...more
The FCA’s consultation paper CP25/36, published on 8 December 2025, sets out proposals on client categorisation and will inform firms’ planning for categorisation assessments and procedures. The consultation closes to...more
As a trust and estates and tax attorney, I am frequently asked by clients (and colleagues) if there are options to reduce the income tax burden they expect to pay on portfolio income or when they expect to experience a...more
California voters are faced with a potentially significant ballot initiative known as the “2026 Billionaire Tax Act” (the “Act”). If the initiative gathers the requisite signatures to qualify for the November ballot,...more
Washington has the highest estate tax rates in the country, with a top rate of 20 percent for taxable estates valued above $9 million. Under current law, this adds 12 percent to the total tax burden (meaning a taxable estate...more
A proposed California ballot initiative – “The 2026 Billionaire Tax Act” (also known as Initiative 25-0024) – has been getting a lot of attention, and it could have implications for business valuations, capital structures and...more
On 8 December 2025, the UK Financial Conduct Authority (FCA) published Consultation Paper (CP26/36) (the CP), proposing reforms to the professional client categorisation regime and targeted simplifications to the conflicts of...more
For a quarter of a century, the Venezuelan people have faced profound economic, social and institutional disruptions. For many high-net-worth families, these circumstances have meant not only the fragmentation of assets and...more
The AIP visa effectively allows a non-New Zealand resident to obtain a pathway to New Zealand residency by making a qualifying investment of as little as NZD5 million under the “Growth” Category. And, under very recent...more
With the recent increase of the 2026 federal estate and gift tax exemption to an unprecedented and astounding $15 million per person (a whopping $30 million for married couples), the necessity of federal estate tax planning...more
In high-net-worth (“HNW”), what you own is rarely the real battle, it’s what those assets are truly worth. HNW divorces bring unique financial and legal challenges that go far beyond traditional marital estate division....more
On October 22, 2025, a ballot initiative titled the “2026 Billionaire Tax Act” was filed with the California Attorney General. An amendment to the initiative was filed on November 26, 2025....more
Landing a portfolio manager role at a top multi-strategy hedge fund can be a career-defining moment. It can also catapult your personal net worth into the stratosphere overnight. Rapid wealth creation comes with a new...more
My son got married recently and shortly before the wedding, a non-lawyer friend asked me if my son and his now wife had a prenuptial agreement, that I prepared, of course. My answer was no, because I didn’t see how two...more
What began as a high-asset marital dissolution between John and Laura Overdeck has transformed into a wide-ranging challenge to modern trust planning and the professionals who support it....more
The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026. These changes reduce the tax value of charitable giving for many high-income individuals and...more