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Navigating Tariffs and Supply Chain Contracts: Mitigating Financial and Legal Risks

February 25, 2025
Aerial view of a large shipping port with numerous shipping containers, cargo cranes, and container ships docked along the waterfront—just miles from top law offices and experienced chicago lawyers handling maritime cases.

People

A man with short brown hair and glasses, wearing a dark suit, white shirt, and patterned tie, poses confidently in an office setting typical of law offices specializing in intellectual property law.

Gregory Husisian

Washington, D.C. 202.945.6149
A woman with long brown hair, wearing a black top, smiles at the camera in a modern, blurred corporate law office setting.

Leah R. Imbrogno

Detroit 313.234.7192
Vanessa Miller headshot.

Vanessa L. Miller

Detroit 313.234.7130

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When Trade Becomes National Security: What the Administration’s 2025 National Security Strategy Signals for Companies and Cross Border Business

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February 20, 2026 Blogs

GRATs as an Estate Planning Tool for High‑Net‑Worth Individuals

The Federal gift and estate tax exemption (also known as the “basic exclusion amount”) increased to $15,000,000 per individual for calendar year 2026. Taxpayers whose assets are subject to gift or estate tax despite the increased exclusion amount still have tax planning strategies to consider. A grantor retained annuity trust, or GRAT, allows individuals to implement an estate tax planning strategy even if they have already used their basic exclusion amount.