Jason Kohout, partner and co-chair of the Family Offices group, sits down with John Strom, federal lobbyist and member of Foley’s Public Policy & Government Relations group, for a 10-minute interview to discuss the extension of key parts of the Tax Cuts and Jobs Act (TCJA). During this session, Jason and John discussed whether the TCJA’s doubled estate and gift tax exemption will be extended and potentially made permanent, including the timing for the extension to be enacted before the current provision expires at year end.
Author(s)
Related Insights
January 9, 2026
Foley Viewpoints
New York Further Amends CPLR §2106, Broadening and Clarifying the Use of Affirmations in Lieu of Affidavits and Other Sworn Statements
The evolution of Section 2106 from a narrow, procedural shortcut into a comprehensive substitute for affidavits, verifications, and other sworn statements marks a significant modernization and streamlining of New York practice, with this new amendment reflecting the legislature’s intent to align more with federal practice while preserving New York’s own unique statutory requirements.
January 9, 2026
Labor & Employment Law Perspectives
Navigating Workplace AI When Federal, State Policies Clash
January 9, 2026
Foley Viewpoints