The NRC’s Office of Investigations (OI) recently published its Annual Report FY 2020, summarizing its activities during the last fiscal year. The annual report shows that OI opened 13% more cases in 2020 than in 2019, reversing the downward trend seen over the last several years....

On 19 February, 2021 the U.S.

California’s regulatory framework for cannabis and hemp-derived products, including CBD, continues to evolve, most recently via updated Proposition 65 warning requirements that came into full effect Jan. 3, 2021.

In a previous post, we discussed the tax implications for U.S. beneficiaries who receive a distribution from a foreign trust. That discussion assumed that the trust in question was, in fact, a foreign trust for U.S. federal tax purposes. What, then, makes a trust a "foreign" trust?...