Three checklists to help ensure productive client conversations around philanthropy, and point to some traps for the unwary.

The FAST Act essentially allows the U.S. government to trap and hold U.S. citizens with alleged unpaid taxes. And it is.

Four key drivers of change.

Clients should file the penalty tax form whether they made the distribution or not.

Welcome relief for foreign nationals who qualify as temporary foreigners.

Cross-generation transitions of ownership, control and management of the family business.