Grey divorce, also known as late‑life or “silver split” divorce, refers to the dissolution of long‑term marriages by couples typically aged 50 and older who are entering a new phase of life. This phenomenon is becoming...more
The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. The legislation contains a multitude of changes to the tax law that may affect an individual’s personal income, estate, and gift taxes. This Alert...more
As many people may remember one of Donald Trump’s campaign promises during the 2024 election was that he would eliminate taxes on social security. That did not happen. Instead, the recently enacted One Big Beautiful Bill Act...more
On August 1, 2025, employers in Chile will be required to make mandatory contributions to the country’s new mixed pension system, as established under Law No. 21.735. This marks the initial phase of broader pension reform,...more
On June 28, 2022, the Federal Social Court (BSG) ruled on the employment of a music teacher (case reference: B 12 R 3/20 R). The teacher was deployed as a "freelance" teacher at a music school in Herrenberg and received a fee...more
Signed into law by President Donald Trump on July 4, 2025, the One Big Beautiful Bill Act (OBBB) contains extensive revisions to the U.S. Internal Revenue Code (Code). (For a comprehensive analysis of the bill, see Holland &...more
Earlier this year, many low-income taxpayers were elated to learn about the possibility that tipped wages could receive federal income tax relief under the No Tax On Tips Act. Under President Trump’s “One, Big Beautiful...more
La Corte Constitucional de Colombia profirió una decisión unánime mediante la cual ordenó la devolución de la Ley 2381 de 2024, "Por medio de la cual se establece el Sistema de Protección Social Integral para la Vejez,...more
From minimum wage compliance to social insurance obligations, employers must navigate a complex legal framework in Japan when it comes to pay and benefits. This short guide sets out the essentials to help businesses stay...more
El artículo 21 de la Ley 2381 de 2024, inicialmente estableció que el contratante respondería por la cotización de aportes al Sistema General de Pensiones de sus contratistas en Colombia. No obstante, el Decreto 514 de 2025...more
Ensures ineligible aliens are not receiving funds from Social Security Act programs. Such measures shall include promulgating any necessary guidance or regulations regarding Social Security Act funds and, to the extent...more
The French Finance Act for 2025 radically overhauled the tax and social security treatment of management packages. The BSPCE regime is also subject to some amendments. Key changes and features you need to be aware of: a...more
“Despite the myriad factions among congressional Republicans, President Donald Trump has for the most part imposed his will on GOP lawmakers. He is now shifting his focus to the independent judiciary.” — Howard Schweitzer,...more
On January 5, 2025, Former President Biden signed the Social Security Fairness Act (SSFA), H.R. 82, into law. The SSFA, which garnered bipartisan support in Congress, repeals certain provisions of the Social Security Act that...more
Navigating life as a transgender individual involves critical steps toward ensuring that your identity is recognized legally and accurately, particularly in the current political climate. Updating your legal documents is an...more
I recently talked with family law attorney Robert Salzer on the Pennsylvania Bar Association’s “Law in the Family” podcast about “gray divorce” and the considerations related to parties divorcing later in life. There’s no...more
Two days after the White House Office of Management and Budget (OMB) issued a memorandum freezing all federal grants until at least February 10, 2025, the OMB issued a memorandum reversing the spending freeze....more
According to a National Disability Institute report (available here), adults living with disabilities need 28% more income on average to achieve the same standard of living as those without disabilities. There are some tools...more
On Monday, January 27, 2025, the acting head of the Office of Management and Budget (“OMB”) issued a memo ordering the pause of all federal financial assistance “that may be implicated” by any of President Trump’s recent...more
A special needs trust (SNT) and an Achieving a Better Life Experience (ABLE) account each provide a tax-free way for people with disabilities to save money. Both options provide a mechanism for saving money and protecting...more
Many of my JDSUPRA postings, a full catalog of which may be found below, are about the doctrinal incoherence that is being inflicted on the institution of the trust by legislative intrusions into equity doctrine, intrusions...more
Following a hotly contested election, Donald Trump is once again the president-elect and will return to the White House on January 20, 2025. He will do so with a dominant electoral college win, potentially a win of the...more
During her inauguration as president of Mexico on Oct. 1, 2024, Claudia Sheinbaum presented the key commitments of her government plan for the next six years. Her agenda includes several labor-related proposals, as well as...more
A free and secure online account can be used to manage Social Security benefits. Account users can also check application status, request a replacement Social Security card, and view notices online. By 2022, more than 64...more
La Administradora Colombiana de Pensiones (Colpensiones), el 22 de agosto de 2024, emitió un comunicado respecto al alcance del Artículo 76 de la Ley 2381 de 2024 (reforma pensional) en lo referente a la oportunidad de...more