For 2023, business owners can use the Capital Gains Deduction to shelter up to $971,190 of capital gains on the sale of shares of a qualifying small business corporation....

If you ever needed a reason to consider investing in the energy transition, a new report by the United Nations on the pace of global warming may provide some added motivation....

One way for high net-worth (HNW) and ultra-high-net-worth (UHNW) families to carve out an equal helping of the estate planning pie – and to reduce tension among family members – is with trusts....

Trusts are powerful instruments in tax and estate planning. Broadly speaking, a trust is a relationship between a settlor and a trustee in which the trustee holds property transferred by the settlor for the benefit of beneficiaries specified by......