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With the Corporate Transparency Act (the CTA) becoming effective on January 1, 2024, a final ruling was issued on the Access Rule that establishes the circumstances under which beneficial ownership information (the BOI) may be disclosed to authorized recipients. This alert discusses the key components of the Access Rule, including the security and ...

The Corporate Transparency Act (CTA), designed to combat the use of shell companies for illicit purposes and increase ownership transparency in corporate structures, took effect on January 1, 2024. This update addresses how these CTA regulations will apply to corporate structures used in the mergers and acquisitions (M&A) transactions. In ...

The Corporate Transparency Act (CTA), a federal law effective in January, will require new reporting tasks for many family offices and other entities, including limited liability companies (LLCs), limited partnerships (LPs) and S and C corporations. In this update, a useful checklist and answers to the frequently asked questions about the CTA ...

As the U.S. economy continues its turbulent path toward a soft landing, businesses are generally seeing a reduction in unemployment and turnover. Unfortunately, employers will face increased pressure from the employee benefits expense line, which will be fraught with challenges over the next 12 to 24 months. By taking a strategic approach to benefi...

In this comprehensive report and outlook, expert and actionable insights are gathered to show 2024’s most impactful trends and challenges across insurance lines and major industries. A brief retrospective is also provided for each insurance line, including property, general/products liability, auto, umbrella/excess, workers’ compensation, cyber, di...

Generative artificial intelligence (AI), once seen as a vision of tomorrow, has rapidly advanced to become an established part of the day-to-day operations for organizations in every industry. Like any other emerging technology, the time to think about how AI will impact the future of business—including the tax function—is now. By integrating AI gr...

The wealthy face compounding risks and a growing gap in protecting what they value most. Their insurance planning and coverage requires more customization—especially for assets that carry an emotional value. This research study examines the growing gap between what successful individuals and families value and how they choose to protect it against ...

The uneven historic GDP growth, deflation, and low corporate productivity have made Japan a tough market for investors. But given the strong performance in 2023, the Japanese market is changing. Starting with Abenomics more than a decade ago and the more recent initiatives by Japanese stock exchanges, the tangible changes in Japan are attracting in...

Trustees often are required to invest the assets of a trust or estate. In doing so, they may delegate power to an investment advisor or securities broker. If the advisor's or broker's investments result in losses, the trustees need to find and pursue any viable claim to recover the losses. Stein, Stein & Pinsky offers suggestion to help with this t...

The effects of the financial crisis and declining economic conditions are being felt across the commercial real estate sector, but property market fundamentals remain relatively sound. That, combined with banks and insurers taking a more cautious approach to real estate lending, has resulted in reduced liquidity and a potential opportunity for inve...

For those investors who are well positioned and well funded, there will be substantial opportunity this year to buy distressed commercial real estate or real estate debt in the United States. Baceline Investments believes investments in secondary U.S. markets will yield many favorable opportunities when compared to investments in primary U.S. marke...

Although hedge funds have been blamed for much of this year's market volatility, they could be the vehicles to bring liquidity back to financial markets and help jump-start markets on their road to recovery. In this report, a Bank of America executive suggests that as many as one-third of hedge funds may close in early 2009, strengthening the indus...

While hedge funds greatly disappointed a number of investors in the past year, Allenbridge finds reasons not to abandon this asset class. This report explains what happened in the sector, dispels some of the misconceptions and offers pointers for hedge fund investors.

Conventional logic indicates that a down market offers value buys for investors willing to take a chance on assets that have dropped precipitously in price. But which of these assets are most likely to regain value, and how much of a portfolio is it reasonable to invest in them? Cambridge Associates examines the outcomes of the 1990 and 2001 recess...

After the heavy stock market losses of last fall, many regulatory agencies issued restrictions on the short selling of stocks. In this independent analysis for the Alternative Investment Management Association, researchers examine the effect of these restrictions on stock returns in six countries and find no strong evidence that the restrictions ha...