, March 15, 2026
, March 15, 2026
Dec 12, 2025
New York’s disclosure rules are broad by design. CPLR 3101 sets the...
Dec 01, 2025
IRC § 677 covers when income may be distributed, accumulated, or applied for the...
Nov 25, 2025
The S&P 500 is less diversified than many assume, with the “Magnificent Seven” now making up about one-third of the index. This concentration increases risk and volatility, affecting diversification and planning assumptions for fiduciaries and retirees....
Nov 23, 2025
Markets appear “frothy,” with high valuations and optimism. Fiduciaries should prepare for potential lower returns and higher volatility by stress-testing plans, ensuring liquidity, and considering diversification....
Nov 20, 2025
IRC § 676 addresses when a grantor is treated as the owner of a...
Nov 20, 2025
Business valuation is never a one-size-fits-all exercise. Even when analysts rely on the...
Nov 19, 2025
IRC 674 sets out when a power exercisable by the grantor or a...
Nov 19, 2025
Each year, the IRS updates retirement plan limits to keep up with inflation,...
Nov 19, 2025
Escheat is the mechanism by which a decedent’s property transfers to the...
Nov 18, 2025
IRC § 673 addresses when a grantor is treated as the owner of a...
Nov 18, 2025
The text below is the full statutory language of IRC § 671, which sets...
Nov 17, 2025
A power of substitution—commonly called a “swap power”—must be held by...