Resources

Content Type

Author

Year

4/2026

Limited Scope of New York LLC Transparency Act

April 8, 2026

The New York Limited Liability Company Transparency Act (NY LLCTA) became effective January 1, 2026.  At the end of 2025, the New York governor vetoed a bill that would have amended…

3/2026

La fiscalité du démembrement dans le contexte international (The Taxation of Split Ownership in an International Context)

March 19, 2026

Fanny Karaman co-authors La perception fiscale du démembrement aux États-Unis et au Royaume-Uni (The Tax Treatment of Split Ownership in the United States and the United Kingdom) Download  …

Fiscalités étrangères | États-Unis et Canada (Foreign Taxation | United States and Canada)

March 19, 2026

Fanny Karaman authors La réforme fiscale américaine:  essai d’explication des régimes GILTI et FDII (U.S. Tax Reform: An Attempt to Explain the GILTI and FDII Regimes) Download…

Amit Ochani Joins KHD as Senior Counsel in New York Office

March 16, 2026

We are excited to announce that Amit Ochani has joined Kozusko Harris Duncan as a Senior Counsel in the New York office. Amit earned his JD from Brooklyn Law School…

2/2026

2026 USA Reporting Checklist and Deadlines Relevant to Non US Persons and US Taxpayers with Foreign Financial Assets

February 9, 2026

Best practice is for family advisers and trustees of foreign trusts to determine early in 2026 which US filings will be required and the respective deadlines. If a foreign individual,…

1/2026

Private Trust Company Fundamentals Workshop

January 27, 2026

Miles presents his Private Trust Company Fundamentals Workshop to the 2026 Family Office Exchange (FOX) Private Trust Company Virtual Workshop on January 27, 2026.  He explains the critical role of…

Alexander Lewis Promoted to Senior Counsel

January 8, 2026

Kozusko Harris Duncan is pleased to announce that Alexander Lewis has been promoted to Senior Counsel. Mr. Lewis practices in the areas of tax and estate planning, with a focus…

International Bar Association – International Estate Planning Guide

January 1, 2026

Eric Dorsch and Alexander Lewis co-author a chapter on the United States in the International Estate Planning Guide published by the Private Client Committee of the International Bar Association. Download…

12/2025

KHD Chicago Office Moves

December 17, 2025

KHD’s Chicago office has moved to 121 West Wacker Drive, Suite 1500, Chicago, IL 60601. Phone numbers and emails remain the same.…

Maintenance of FinCEN ID Personal Detail Following Interim Final Rule Changes to the Corporate Transparency Act – Lexology”

December 8, 2025

The Corporate Transparency Act (CTA) includes an option for reportable beneficial owners to create a FinCEN ID account to hold their identifying beneficial ownership information (BOI). Reporting companies then include…