A bill that could offer a reprieve for businesses seeking certainty on beneficial ownership information (BOI) reporting ...

In The Legal's Wealth Management, Trusts and Estates and Family Law special section, read about special needs trusts, ...

A beneficial owner is the real person who ultimately owns, controls or benefits from a company or trust fund and the income it generates. The term is used to contrast with the legal or nominee company ...

The ‘new’ requirement for trustees to submit “beneficial ownership” registers to the Master on a real-time basis was effectively introduced on April 1, 2023. With all South Africans ...

Trust documents must now meticulously define the roles and responsibilities of all implicated parties to align with the beneficial ownership reporting mandates. This entails a clear articulation ...

The new required minimum distribution (RMD) rules recently issued by the IRS include some good news for trusts named as ...

While the courts are making beneficial ownership information reporting requirements more confusing, Congress may give businesses some relief.

Irrevocable trusts cannot be changed once they are established unless they are subject to special decanting rules provided in ... This type of trust is beneficial for those who want to make ...

If the federal government gets its way, companies must file a beneficial ownership information report soon. Find out what’s ...