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The Legal Intelligencer

Falling Back in Love With Certain Estate Planning Strategies in a Falling Interest Rate Environment

With the potential Jan. 1, 2026, sunset of the Tax Cuts and Jobs Act of 2017 (TCJA) and the reduction of the federal estate and gift tax exemption to $5 million, indexed for inflation (estimated to be approximately $7.2 million), advisers should consider whether grantor retained annuity trusts (GRATs), charitable lead trusts (CLTs), intra-family loans, and sales to intentionally defective grantor trusts (IDGTs) should be re-evaluated and re-considered for high net-worth families.
9 minute read

The American Lawyer

4-Partner A&O Shearman Group Decamps to Linklaters

David Lucking was global co-head of financial markets at A&O Shearman.
3 minute read

Daily Business Review

Year-End Tax Planning: How Real Estate Investors Can Leverage Qualified Opportunity Funds

The QOF program incentivizes private investment in economically distressed communities across the United States, providing investors with the opportunity to defer and reduce capital gains taxes by directing their funds into designated opportunity zones.
5 minute read

New York Law Journal

Top 5 Challenges in M&A Transactions for Employee Benefits and Compensation

A thorough understanding of the legal requirements and hidden costs is key, and equally important is managing those requirements through careful planning and implementation throughout the M&A process.
8 minute read

New York Law Journal

Navigating Complex Capital Waters: Preferred Equity in Special Situations

To properly mitigate these risks, preferred equity investors must secure a comprehensive set of legal protections to safeguard their capital and influence the strategic direction of the business.
8 minute read

New York Law Journal

The Locked Box Mechanism in Private M&A Transactions: A Streamlined Approach

Initially prevalent in the U.K. and Asia, the locked box approach is gaining traction in the United States due to the growing demand for expedited M&A transactions and a robust seller's market. The shift toward locked box structures is also driven by financial investors seeking cleaner and quicker negotiations.
7 minute read

New York Law Journal

Exploring the Current State of Middle-Market M&A: Deal Term Trends and Emerging Optimism

After a turbulent 2023 characterized by high interest rates, persistent inflation, and geopolitical uncertainties that led to a sharp decline in deal volume and a cautious approach from buyers, 2024 has brought several positive developments that suggest a potential rebound.
8 minute read

The American Lawyer

Addressing REIT Practice 'Barrier to Entry,' Paul Hastings Turns to DLA Piper, Goodwin For Hires

The firm's real estate practice is already "mature," as chair Frank Lopez put it, but the two new hires bridge a "gap" to REIT work and also inform the firm's strategy in several adjacent practices.
4 minute read

The American Lawyer

Guarantees Are Back, Whether Law Firms Want to Talk About Them or Not

Certain firms are more widely spoken of for using multi-year deals, including Kirkland & Ellis and Paul Hastings.
7 minute read

National Law Journal

Jenner & Block, Akin, Polsinelli, Sterlington Add to DC Benches

Sally Laing, rejoining Akin, most recently served as chief international trade counsel for the Senate Finance Committee and U.S. Sen. Ron Wyden, D-Oregon, who chairs the committee.
3 minute read

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