A Smarter Approach to Legacy Planning
Estate planning is often treated as a one-time exercise. Documents are drafted, trusts are established, beneficiary designations are completed, and families move on with the assumption that the plan will work as intended. But [...]
Paid Family and Medical Leave Tax Credit: What Employers Should Know About the New Enhancements
Employers that provide paid family and medical leave to their employees may have a greater opportunity to benefit from a federal tax credit following recent changes under the Working Families Tax Cuts. The employer [...]
IEEPA Tariff Refunds: Frequently Asked Questions
As a result of the Supreme Court’s February 20, 2026 decision in Learning Resources v. United States(invalidating President Trump’s Executive Orders (EOs) imposing tariffs under the International Emergency Powers Act (IEEPA), will I be able [...]
Reimagining Work in the Age of AI
Introduction AI is giving leaders a once-in-a-generation opportunity to reimagine work, roles, skills, and human potential. Rather than asking how AI can make existing jobs more efficient, leaders should ask a different question: Knowing [...]
DOL Clarifies That Trump Accounts Generally Are Not ERISA Plans: Key Tax Considerations for Employers
The Employee Benefits Security Administration (EBSA) of the U.S. Department of Labor (DOL) recently issued Technical Release 2026-02, providing important guidance on the treatment of newly created Trump accounts under the Employee Retirement Income Security [...]
IRS Issues Initial Guidance on OBBBA’s Trump Accounts for U.S. Children
The IRS on December 3 published Notice 2025-68, providing the first guidance on the establishment and operation of “Trump accounts,” a new type of tax-deferred savings account created under the One Big Beautiful Bill Act [...]