This article explores the strategic use of this election, highlighting its potential to optimize tax outcomes for both trusts and beneficiaries while cautioning against its pitfalls.

The ruling hinges on the corporation and trust being treated as a single entity and meeting other requirements under Regs.

The former president of Sumitomo Mitsui Trust Asset Management Co., Yoshio Hishida, will be appointed the first chairman of a new asset management industry group formed after a merger of two existing ...

December 4, 2025 — Crypto investors obsess over volatility charts, halving cycles, and ETF flows. Far fewer spend time thinking about what happens if a creditor, ex-business partner, or plaintiff’s ...

American Assets Trust is paying out a 7% dividend yield, but FAD coverage was tight during the third quarter at 98.7%. The REIT trades at 9.8x the midpoint of its 2025 FFO guidance, with office ...

The Internal Revenue Service has provided a safe harbor for certain kinds of trusts enabling them to stake their digital assets without jeopardizing their tax status as investment trusts and grantor ...

Coral Gables, Florida , Nov. 04, 2025 (GLOBE NEWSWIRE) -- As global markets evolve and financial risks continue to rise, ProtectYou.com, the online resource of Donlevy-Rosen & Rosen, P.A., has ...

Economic downturns put client assets at risk as market declines, business stress, and job losses can reduce portfolio values. During these times, advisors need to come up with practical steps to help ...

I would now like to turn the floor over to Meleana Leaverton, Associate General Counsel of American Assets Trust. Please go ahead. Thank you, and good morning. The statements made on this earnings ...

The Spousal Limited Access Trust (SLAT) is mostly used to transfer assets out of the donor’s taxable estate yet provide “limited” access to the donor’s spouse and other beneficiaries. Not just for the ...

Economic downturns put client assets at risk as market declines, business stress, and job losses can reduce portfolio values. During these times, advisors need to come up with practical steps to help ...