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Articles by Jaime Curry
CTA Reporting Requirements Have Begun!
by Jaime L. Curry Reporting requirements for affected entities under the Corporate Transparency Act (“CTA”) went into effect January 1, 2024. In our article “Be Sure You’re Ready: The Corporate Transparency Act is Coming Soon!” (https://bit.ly/Corporate-Transparency-Act), we provided detailed information on the CTA’s applicability and reporting requirements. Now that the CTA is in effect and entities must report beneficial ownership, let’s take another look.
Planning for the Incapacity or Death of a Business Owner
by Jaime L. Curry As a business owner, you are used to making plans. You have had to make plans since day one – plans to get your business off the ground, plans to increase inventory, plans to take on employees. . . plans, plans, plans. One plan that some business owners don’t think about until it’s too late is what happens to their business at the death of one of the owners. Not planning is, in fact, a plan.
Handle Your Estate Plan Like Royalty | JD Supra
The services following the death of Her Majesty Queen Elizabeth II might have many of us thinking about our own estate planning. One striking piece of information about Her Majesty was that she had planned out many details of her funeral years prior to her death. While we are not royalty, we can help our families by having a well-designed estate plan. Privacy Little is known by the public about the Queen’s Will or bequests.
Federal Gift and Estate Tax Exclusion Set to Reduce as of 2026 | JD Supra
The Gift and Estate Tax Lifetime Exclusion (federal exclusion amount) is the value of assets U.S. citizens and residents can transfer via gift or bequest to beneficiaries of an individual’s choice without incurring federal gift or estate taxes. Currently, the federal exclusion amount is $12,060,000 per person, in addition to amounts transferred to a spouse or nonprofit organization, Annual Exclusion gifts and certain payments for education and medical expenses made directly to a provider.
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