Since the final rule of August 2026, only foreign companies registered in a U.S. state report their non-U.S. beneficial owners to FinCEN. Banks, the IRS, New York and the Common Reporting Standard still identify the owners of family structures.
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Married couples often assume that they need a “joint” estate plan: matching wills, mirrored provisions, one set of instructions for the family. That assumption is usually mistaken, and for couples with ties to more than one country it can rest on a false premise. Even spouses who are represented by the same attorney each sign an entirely separate will, and
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The primary purpose of marital agreements is to settle the questions of separation of assets and alimony in case of a divorce. Such an agreement can be made prior to a marriage (premarital or prenuptial agreement) or during the marriage. Marital agreements may also provide for an alternative inheritance structure that even allows spouses to omit each other from their
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