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Sometimes “sound bites” help us to remember actions we need to take. With this edition of Cyber Roundup, some readers might consider the following statements made in this issue as good advice which, if heeded, can help to secure your cyber peace of mind.

The Securities and Exchange Commission (SEC) recently issued two proposed amendments. Both proposals are subject to a 60-day comment period following their respective publication in the Federal Register.

Recently, we received certain inquiries on the definition of “disqualified persons” at a foundation.  In connection therewith, we hope this bulletin will serve as a reference defining a disqualified person and helping to ensure that self-dealing at the private foundation does not occur.

As part of the extensive changes made by the Tax Cuts and Jobs Act (TCJA), often overlooked are the increased lifetime gift, estate and generation-skipping transfer (GST) tax exemptions.