Brian Lucareli, Director of Foley Private Client Services (PCS) and co-chair of the Family Offices group, sits down with Cliff Risman, Partner in the Real Estate practice group and co-chair of our Hospitality & Leisure Industry Team, for a 10-minute interview to discuss investments in the hospitality industry.
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January 13, 2026
Foley Viewpoints
Recent IRS Guidance on Branch Profits Tax Treaty Benefits for Foreign Reverse Hybrid Entities
The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH) entities and U.S. income tax treaties with foreign countries.
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Foley Career Perspectives
Foley Attorneys Deepen Boys & Girls Clubs of America Partnership
As the first and only law firm to partner with BGCA on a national scale, Foley supports the organization's youth leadership development strategy through programs and initiatives that open doors for the next generation to thrive.
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Energy Current
Ninth Circuit Hears Oral Argument in Challenge to California Climate Disclosure Laws SB 261 and SB 253; No Ruling Yet
On January 9, 2026, a three-judge panel for the U.S. Court of Appeals for the Ninth Circuit heard oral argument in a challenge to…