Articles Library

The landscape of financial lending has witnessed a substantial transformation in recent years, with private debt emerging at the forefront of this evolution. This once-neglected segment of the capital markets has swiftly risen to prominence, garnering the focused attention of investors, borrowers, and financial institutions across the globe. One notable statistic is that private credit and direct lending…

Venture capital (VC) plays a pivotal role in financing start-ups and early-stage enterprises with significant growth potential. Such investments enable companies to scale operations, develop innovative technologies, and introduce disruptive products or services to the market. A comprehensive understanding of VC's function in funding start-ups is indispensable for those looking to enter this investment…

On June 13, 2024, the Supreme Court delivered its decision in Connelly v. United States, a landmark case that has significant implications for business owners with entity redemption buy/sell agreements. This ruling has reshaped the landscape of estate tax calculations and necessitates careful consideration of alternative structures for buy/sell agreements and life insurance policy ownership. Below…

The impending transfer of wealth from Baby Boomers to Millennials and Gen Z is not just an unprecedented shift in economic power, estimated at $84.4 trillion by the year 2045, but also a crucial lifeline for the latter generations who are navigating through a vastly different and more challenging economic landscape than their predecessors. Unlike the Boomers, Millennials and Gen Z have been grappling…

In the journey of any business, the strategic steps of mergers and acquisitions (M&A) stand as pivotal moments that can shape the company's path for years to come. For those entering this field, it's crucial to grasp that every move carries significant weight. Even a minor action can trigger a tax consequence under Section 280G of the Internal Revenue Code, impacting founders, executives, and key…

During a recent estate plan meeting, one of our most trusted partner estate attorneys shared a thought that deeply resonated with us and our clients. She emphasized, "Leaving your family without a plan in place is one of the most inconsiderate things you could do." We couldn't agree more. When a loved one passes away without a proper plan, it can cause significant stress, unintended burdens, and consequences…

In the complex world of healthcare finance, one tool often stands out for its versatility and tax advantages - the Health Savings Account (HSA). HSAs are tax-advantaged medical savings accounts available to taxpayers enrolled in high-deductible health plans. But beyond being merely a savings tool, the HSA, when used strategically, can offer significant financial benefits. This guide will provide valuable…

Cash Value Life Insurance, also known as permanent life insurance, combines a death benefit with an investment component called the cash value. In a cash value life insurance policy, part of each premium you pay is allocated towards insuring your life, while the remaining portion is dedicated to building up a cash value. The cash value portion of your policy grows tax-deferred, and if structured properly,…

Navigating the Alternative Minimum Tax Changes: The landscape of taxation is complex, and it becomes even more intricate when it comes to high income earners. One such complexity is the Alternative Minimum Tax (AMT), a tax system designed to ensure that wealthier taxpayers pay a minimum amount of tax, regardless of the deductions and credits they may claim. With the changes brought about by the Tax…