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NLRB General Counsel Joins the Fray Over Use of Non-Competes | Stroock & Stroock & Lavan LLP

As previously reported in this Stroock Client Alert earlier this year, the National Labor Relations Board (NLRB or the Board) reversed earlier Board decisions and ruled in McLaren. ....

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NLRB Continues to Put the Squeeze on Confidentiality and Non-Disparagement Clauses | Stroock & Stroock & Lavan LLP

On March 22, 2023, Jennifer Abruzzo, the General Counsel of the National Labor Relations Board (NLRB or the Board), issued guidance addressing the NLRB’s decision in McLaren Macomb, 372. ....

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Change in Control of Congress May Signal Seismic Shift in Future Estate Planning Opportunities | Stroock & Stroock & Lavan LLP

Approximately $2,639,200
Approximately $7,271,200
As always, the potential estate, gift and GST tax savings should be weighed against the potential loss of the step-up of income tax basis for assets included in a decedent’s taxable estate (assuming that the Biden proposal to eliminate the step-up in basis is not enacted).
Popular Wealth-Transfer Techniques to Leverage Expanded Federal Gift and GST Tax Exemptions Remain Viable – At Least For Now!
Individuals who wish to reduce or eliminate future estate and GST taxes may consider maximizing their use of the increased federal gift and GST tax exemptions before the exemptions revert to pre-2018 levels on January 1, 2026 (unless reduced sooner by new legislation). Strategies that are attractive include dynasty (generation-skipping) trusts, spousal lifetime access trusts (“SLATs”), grantor retained annuity trusts (“GRATs”), intra-family loans and sales to intentionally defective grantor trusts (“IDGTs”). ....

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Comprehensive Long-Term Planning or Top-Down Centralized Planning? The Debate Around Intro 2186 | Stroock & Stroock & Lavan LLP

Comprehensive Long-Term Planning or Top-Down Centralized Planning? The Debate Around Intro 2186 | Stroock & Stroock & Lavan LLP
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