The Court of Chancery of Delaware recently validated the Delaware asset protection trust laws and rejected a creditor’s attempt to seize assets held in a Delaware asset protection trust in order to enforce a $14 million judgment from Michigan against the trust’s grantor. In the Matter of the CES 2007 Trust. The creditor alleged that

President Trump signed the “Guiding and Establishing National Innovation for U.S. Stablecoins Act of 2025” (the “GENIUS Act” or the “Act”) into law on July 18, 2025, providing a comprehensive framework for regulating the issuance, sale, exchange, and oversight of stablecoins used for payments.  Enacted by bipartisan vote, this legislation is a significant step in

The recently passed One Big Beautiful Bill Act contains several tax and development provisions that affect how real estate is owned, transferred, and developed in the United States. Below are key takeaways for real estate investors, developers, and owners.

Estate Planning Opportunities

The estate and gift tax exemption threshold has been permanently increased from $10

Louisiana has a new renewable energy law on the books, Act No. 279, set to take effect on August 1, 2025. It provides for the regulation of solar facilities, renewable energy batteries, and onshore wind projects, all under the permitting authority of the Louisiana Department of Energy and Natural Resources (LDENR). The solar facility piece

On July 4, 2025, the President of the United States signed the One Big Beautiful Bill (the “Bill”), which included significant taxing and spending modifications. To pay for extending certain tax cuts and other changes, the bill adds an Adjusted Gross Income (“AGI”) floor for charitable contribution deductions for both individuals and corporations.  

The IRS has obsoleted nine pieces of sub regulatory guidance in accordance with an executive order by President Trump to improve government efficiency by reducing regulations.  In identifying the guidance documents for removal, the IRS determined that these guidance documents no longer provide useful information.

Among the guidance obsoleted by Notice 2025-22 is Notice 2015-73