The One Big Beautiful Bill (“OBBBA”) preserved one familiar charitable giving rule, but quietly changed several others in ways that make timing more important than…
On July 4, 2025, President Donald J. Trump signed into law the so called ‘One Big Beautiful Bill.’ The law effectively extends many of the…
(authored by RSM US LLP) The Senate’s version of the One Big Beautiful Bill has cleared a significant hurdle, but not without changes that are…
UPDATE: 3.24.2025: All entities originally established in the United States, including those previously classified as ‘domestic reporting companies,’ and their beneficial owners are now exempt…
(authored by RSM US LLP) Estate tax repeal: What would it mean for your legacy? Regardless of potential changes to tax laws, estate planning will…
(authored by RSM US LLP) RSM explains the implications of President Trump’s executive orders repudiating the U.S.’ commitment to the OECD Pillar Two framework.
ARTICLE | February 11, 2025 Authored by RSM US LLP Will your loved ones have the cash to pay the estate tax after you’re gone?…
In December 2024, President Biden signed the Federal Disaster Tax Relief Act (the Act) into law, providing favorable tax provisions for victims of disasters occurring…
(authored by RSM US LLP) Choosing the right business structure and entity is crucial for private company owners, with implications for cash flow, taxes and…
(authored by RSM US LLP) The Federal Disaster Tax Relief Act of 2023 (H.R. 5863) signed into law. This legislation provides long-awaited tax provisions for…