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The new spending and U.S. tax law known as the One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025, keeps individual tax rates and important deductions in place, with significant tweaks. Outlined and summarized in this chart, taxpayers can explore the individual provisions and compare the OBBBA changes with the former tax law. Note the new areas of long-term certainty and plan around it.

At some point in every business owner’s journey, there will be a question about bringing in an outside investor or staying bootstrapped. The immediate benefits of taking chips off the table and accessing growth capital are always a top consideration. But looking past the capital infusion, there are many value-add capabilities an investor can provide to accelerate enterprise value in the next chapter of growth. This article outlines three types of those capabilities that business owners should consider, beginning with growth acceleration.

With the business environment undergoing continuous changes from the convergence of AI adoption and responsible implementation to market consolidation, see how CFOs are adapting their growth and business strategies to stay ahead. Gain a competitive edge by diving into this 2025 CFO Outlook Survey report that reveals how leading companies plan to drive growth through strategic investments in their workforce, technology, sustainability, and more.

With the passing of the One Big Beautiful Bill Act (the BBB), there are both risks and tax planning opportunities. In this 10-minute interview, Brian Lucareli, director of Foley Private Client Services and co-chair of the Family Offices group, sits down with Jason Kohout, partner and fellow co-chair, to discuss the BBB. During this session, Jason focused on the estate gift tax exemptions and other planning opportunities.

Agentic artificial intelligence (AI) is more than a technological upgrade—it’s a fundamental shift in operations, with the potential to impact every facet of business, from customer interactions to internal workflows. Unlike traditional automation, agentic AI employs a more sophisticated “understand-decide-act” process, making autonomous decisions based on data analysis and defined objectives.

For centuries, sophisticated families with significant resources have used a formalized family office structure to manage their assets. Additionally, family offices have become increasingly popular as more and more families have amassed resources. Along with that trend, the complexity of the investment landscape and the range of issues and responsibilities associated with significant wealth has grown—including risk management, governance, and cybersecurity.

According to the Digital Transformation Survey of 550 executives, 93% of business leaders are investing more in technology, but only 27% say their technology is fully aligned with business goals. While almost everyone is investing in technology initiatives, the resulting technology is often ill-suited to meet business needs. To fix that disconnect, companies must approach their tech strategy with discipline where AI, blockchain, quantum, and other digital transformation initiatives are in alignment customer needs that can convert technology investments into revenue growth.

Structured as a budget reconciliation package to circumvent traditional filibuster requirements, the One Big Beautiful Bill Act (the BBB) has passed. The extraordinary breadth and ambition of this package make it one of the most consequential pieces of legislation in recent U.S. congressional history. With its expansive scope spanning 870 pages, this landmark legislation will impact virtually every industry and household in the U.S. through significant policy shifts, funding reallocations, and regulatory changes.

Looking at the data and macro trends, the quantitative insights suggest the conditions underpinning more than a decade of non-U.S. equity underperformance may be starting to shift. The three drivers behind it are (1) tariffs are weighing on U.S. household income and may curb consumption; (2) fiscal and economic policy abroad is becoming more proactive; and (3) macro conditions are reshaping relative growth prospects. As growth differentials narrow, there are compelling valuations—and potential capital flows—outside the United States.

The future is human. With all the talk about how the newest generation of technology is going to change our world, this research clarifies that it’s the human factors that are most important. Across nearly every dimension of this survey, business leaders identify the “people side of business” factors as central and essential to their competitiveness now and well into the future.