Colony Family Offices, in collaboration with Fidelity Charitable, recently hosted a webinar featuring Harrison Miller, a Charitable Planning Consultant, who shared insights on effective giving strategies and tax-efficient philanthropy. Key Takeaways: Charitable giving continues to grow, with...
Colony Family Offices, in collaboration with Grant Philanthropic Advisors, recently hosted a discussion focused on planning effective family philanthropy and preserving philanthropic intent across generations. The discussion highlighted the importance of documenting a founder’s...
Colony Family Offices, in collaboration with Fidelity Investments, recently hosted a webinar featuring Gary Rossi, Head of Fidelity’s Personal Security Insights Program, who shared practical strategies to help individuals and families better protect themselves from evolving cyber and personal...
On July 4th, Congress enacted the One Big Beautiful Bill Act (“OB3”), one of the most significant tax reform packages in recent history. OB3 introduces far-reaching changes that will impact income, estate, charitable, and business planning for years to come. Key highlights include: Estate...
Growing uncertainty around the impact of tariffs, immigration, government spending, and the ongoing war in Ukraine is set to test what has been a very resilient US economy. Indeed, there have been signs of slowing in recent months, but it is to be expected given the lagged effects of monetary policy...
This memorandum explores the complex interplay between the partnership income tax rules of IRC Section 754 governing inside basis adjustments to partnership assets upon the sale of a partnership interest to an irrevocable non-grantor trust in exchange for an installment promissory note governed by...
The global stock market rally continued in 2024 against a backdrop of continued global economic expansion and moderating inflation. Most asset categories exhibited positive calendar year returns, though the rise in Treasury bond yields and strong US dollar created a headwind in the fourth...
Tax Legislation With recent Republican victories in the U.S. presidential, Senate, and House races, significant tax policy changes are expected in 2025, particularly regarding provisions of the Tax Cuts and Jobs Act of 2017 (TCJA), many of which are scheduled to expire on December 31, 2025. While...
This article is Part 3 of a 4-part series exploring various tax issues related to disregarded and regarded intra-family installment sale transactions for estate and income tax planning. Part 1 focused on loans and debt transactions between trusts and their beneficiaries. Part 2 reviewed the income...
We are reaching out with our latest market review and investment outlook commentary. The linked file includes a review of recent financial market results, our assessment of the macro backdrop, and an update on portfolio strategy. The piece also includes a discussion of the current level of...
This article is Part 2 of a 4-part series exploring various tax issues related to disregarded and regarded intra-family installment sale transactions for estate and income tax planning. Part 1 focused on loans and debt transactions between trusts and their beneficiaries. Part 2 reviews the income...
For years, wealthy families and their advisors have utilized intra-family loans and installment sale transactions as part of an overall estate planning strategy to shift wealth tax efficiently between generations. In fact, installment sales of appreciating assets between grantors and grantor...
