Nationwide Online Sports Betting Tracker

Each year, the oil & gas industry gathers for the “North America Prospect Expo,” better known as NAPE. The conference began modestly in a…

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.