Articles

How the Increased Estate Tax Exemption Is Changing Estate Planning Strategies

If you established an irrevocable trust years ago to reduce estate taxes, recent changes to the federal estate tax exemption may warrant a fresh review of your estate plan. With the exemption increasing to $15 million per individual in 2026, many families may find that income tax planning—particularly strategies involving step-up in basis and highly appreciated assets—has become more important than estate tax minimization. This article explores how the new tax landscape affects irrevocable trusts and outlines planning considerations for trustees, beneficiaries, and grantors seeking to maximize tax efficiency while preserving broader estate planning objectives.

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Colorado AI Law Update

Colorado’s AI law continues to evolve as lawmakers narrow the scope of compliance obligations tied to consequential AI-driven decisions. Businesses using AI tools should begin considering governance and risk management strategies ahead of the law’s June 30, 2026 effective date.

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Residential Real Estate Rule 2026: FinCEN Reporting Requirements for Non-Financed Property Transfers

Starting March 1, 2026, the Residential Real Estate Rule requires reporting of certain non-financed transfers of residential property to entities and trusts to the Financial Crimes Enforcement Network (FinCEN). Real estate professionals—including closing agents and attorneys—may now have federal reporting obligations. This article explains what transactions are covered, who qualifies as a reporting person, what beneficial ownership information must be collected, and when reports must be filed.

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Why Vacant Land Deals Take More Than Just a Contract

Vacant land transactions involve far more than signing a contract. From due diligence and title issues to access, water rights, zoning, and unexpected development restrictions, buyers and sellers must navigate unique risks that don’t arise in standard residential deals.

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