This new law, which took effect Jan. 1. 2o24, was enacted to help prevent and combat money laundering, terrorist financing, corruption, tax fraud and other illicit activity. It requires corporations, limited liability companies and other filing...
Special Report: Arts, Auctions & Antiques. Plus our features on Fiduciary Professions and Perspectives, plus columns on Tax Law Update, Philanthropy and Tips From the Pro
The most pressing tax law developments of the past month.
What do they do, and why are they unique?
Tips for fiduciaries selling items in a decedent’s estate.
Collectors and high-net-worth clients must comply with new requirements.
Balancing transfer tax and income tax considerations for artists.