Besides allowing investors to conveniently spread risk within a sector, ETFs can help in avoiding wash-sale treatment.
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Personal Financial Planning
Planning for new charitable contribution limits
Thresholds and ceilings for individual and corporate deductions under the law known as the One Big Beautiful Bill Act may indicate a need for donation timing and other strategies.
IRS designates certain CRAT arrangements as listed transactions
The final regulations target arrangements that the IRS says improperly use charitable remainder annuity trusts and annuities to eliminate ordinary income and capital gain on the sale of property.
‘Stacking’ charitable contributions up to the 60% limit
The OBBBA sought to clarify AGI‑based charitable contribution deduction limits but instead added uncertainty over how those limits apply.
Stock compensation planning: Why waiting is often the most expensive strategy
Equity awards can be advantageous if managed with a well-thought-out strategy.
Multigenerational wealth transfer with IDGTs and GST tax planning
High‑net‑worth families can preserve wealth across generations by pairing intentionally defective grantor trusts with thoughtful generation-skipping trust exemption planning.
A case study on ILITs: What went wrong, how to fix it, and best practices for prevention
In estate planning, taxpayers and their advisers may overlook the potential generation-skipping transfer tax implications of irrevocable life insurance trusts.
Estate planning in a post-OBBBA world
Strategies for optimal intergenerational wealth transfer may require reconsideration, given the continuation of a higher basic exclusion amount by the law known as the One Big Beautiful Bill Act.
Tax planning for mutual fund investments
Investors must be careful to properly time purchases and sales of mutual fund shares to avoid unfavorable income recognition from distributions.
Case study: Cross-border planning for an Australia-bound expatriate couple
Financial concerns of expatriating taxpayers include not only US taxes but also the relevant laws of the destination country.
Considerations for intergenerational split-dollar arrangements
Families with significant estate tax exposure may consider intergenerational split-dollar (IGSD) arrangements, where the senior generation loans funds to a trust to purchase life insurance on children for the benefit of grandchildren.
IRS proposes regulations for Trump accounts, pilot program
Proposed regulations under Sec. 530A provide information on how to open initial Trump accounts, and proposed regulations under Sec. 6434 provide guidance on the program that provides $1,000 contributions to Trump accounts for eligible children.
Supercharging retirement: Tax benefits and planning opportunities with cash balance plans
For the right client, these plans can build substantial retirement wealth quickly while offering tax advantages.
Revisiting Sec. 1202: Strategic planning after the 2025 OBBBA expansion
This powerful vehicle for excluding gain on qualified small business stock gains even more traction under new legislation.
Planning to preserve assets while providing long-term-care options
High costs of long-term care necessitate discussions with clients of strategies to most effectively cover this contingency.
Practical tax advice for businesses as a result of the OBBBA
H.R. 1, P.L. 119-21, the law commonly known as the One Big Beautiful Bill Act (OBBBA), contains provisions of special interest to business taxpayers. This article summarizes some of them and offers tax planning tips.
Government withdraws defense of retirement fiduciary rule
The Justice Department dropped its appeal in a case challenging a Biden-era regulation, leaving financial advisers free from new fiduciary duties for now.
IRS outlines details for Trump accounts
The IRS released initial details on Trump accounts, a new type of IRA for some children. Also, a billionaire business executive pledged $6.25 billion to provide 25 million children with a $250 contribution to a Trump account.
How a CPA and wealth adviser partnership can guide families through transition
Losing a loved one is one of the most challenging transitions families face. Beyond grief and emotional upheaval, clients are often overwhelmed by financial, legal, logistical, and even tax matters. Of course, the best time to plan for loss is well before one occurs. Proactive planning helps decrease worry and
Inflation adjustments to retirement account limits issued for 2026
The IRS announced inflation-adjusted limits on benefits and contributions for various retirement accounts on Thursday, including maximum contribution amounts for 401(k) plans and traditional and Roth IRAs.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
