Insights

Why Estate Planning Still Matters, Even With a Mega Exemption

With the passage of the One Big Beautiful Bill Act (OBBBA), the federal estate and gift tax exemption is slated to increase permanently to $15 million per person (or $30 million per married couple) starting in 2026. For many high net worth families, this shift is being hailed as a long-awaited alleviation from looming estate tax concerns.

The Hidden Dangers of Starting a Business Without a Written Agreement

Every great business starts with excitement, energy, and big ideas. That energy often convinces partners they do not need paperwork. After all, you trust each other.

At-Will vs. For-Cause Employment: What’s Right for Your Business?

Employment relationships in the United States generally fall into one of two categories: at-will employment or employment with for-cause termination protections. The differences between the two have

Navigating the GENIUS Act: Implications for Stablecoin Issuers, Crypto Projects, Payment Systems, and Banks

The passage of the GENIUS Act has quietly reshaped the regulatory landscape for digital assets in the United States. While much of the public attention

DAOs and the Foundation Myth

For much of the last decade, the blueprint for launching a decentralized project was simple: set up an offshore foundation, assign it ownership of the

Attractive Hubs for Web3 Companies (Part I)

Choosing a permanent home for your company is a decision not to be taken lightly. This three-part series explores global hubs for Web3 companies, comparing

Juries Still Exist in Declaratory Judgment Actions: Lawyers Just Forgot

Somewhere along the procedural line, lawyers started treating declaratory judgment actions like purely equitable matters, handled by judges alone. That assumption is wrong. South Carolina