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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.

Foley partner Judy Waltz, chair of the firm’s Health Care Practice Group, is speaking at the American Health Law Association’s (AHLA) Institute on Medicare and Medicaid Payment Issues conference on the panel “Administrative Enforcement.” The panel will cover the following topics: