From the Family Office
Family Office Investments and Business Interest Proposed Regulations
Many taxpayers during this 2018 tax season will see differences not only in the amount of their estimated tax but also in the filing process. Family offices will experience changes to once familiar tax rules and a broadened tax base. To top it off, many tax forms have taken on… Read more »
Tax Advantages of Family Office Structure
Concept can take many shapes and sizes
As a family grows and transitions toward succeeding generations, not all family members may be interested in or have the skills appropriate to managing the family’s assets. At the same time, the family’s assets may be chunky, or it may be difficult or undesirable to divide the assets to give… Read more »
After Tax Reform, Don’t Always Think Outside the Box
Reevaluate whether existing foreign investment holdings continue to be tax-efficient and consider reorganizing them
The tax reform act enacted in December 2017 (commonly referred to as the Tax Cuts and Jobs Act or TCJA) significantly altered the landscape of U.S. taxation of foreign investments. Historically, U.S. individuals preferred to own foreign investments directly or through entities classified as partnerships for U.S. federal income tax… Read more »
Is Your Company’s Tax Department a De Facto Family Office?
Many of today’s family offices began as the back office of a privately held company. In such companies, tax department staff members often provide services to the company’s owners and become indispensable. As a result, long after the operating business is gone, the back office lives on in the form… Read more »
Tax and Benefits Considerations for Service Providers for Family Offices
Family offices compete for talent with the top investment advisory firms, investment banks, law firms, accounting firms, other family offices, and other organizations. These talented service providers are typically sophisticated and well aware of tax-efficient and creative ways that individuals are compensated in the general marketplace (including private equity and… Read more »
New Group Pricing Structure One of my key goals for the 2025–2026 fiscal year…
Corporate Apportionment of Partnership Income A decision issued by the Virginia Court of Appeals, FJ…
The Supreme Court Ruling and the Potential for Tariff Refunds: Their Impact on Transfer Pricing When the United States introduced reciprocal tariffs in April 2025,…
2026 State Tax Changes According to the Tax Foundation, forty-three states made significant changes…
Certainty by Design Tax executives operate in a world where material transactions cannot…
The Price of Regulatory Certainty Prior to the Inflation Reduction Act (IRA) of 2022, transferability…