Our legal teams regularly handles simple to complex projects for U.S. nexus clients across the globe.
ZLG’s experienced legal team received a wide variety of recognitions.
We have a global reach supporting clients in different legal and cultural regimes around the world.
The Fifth Circuit’s June 2026 decision is a stark reminder of how little room Section 2036(a) leaves for a partnership assembled in a decedent’s final weeks — and of how thoroughly a court will sift the facts to find the real reason behind the transfers.
Estate and gift taxes have become less of a concern for the average family as the federal estate and gift tax exemption has steadily increased from $11 million per individual in 2018 to $15 million in 2026, alongside gracious portability allowance. The “Strengthen Social Security by Taxing Dynastic Wealth Act,” introduced by Senator Van Hollen (D., MD), proposes a major restructuring of the federal estate, gift, and generation-skipping transfer tax system by largely reverting it to its 2009 framework.
The U.S. Supreme Court’s Feb. 20 decision in Learning Resources Inc. v. Trump significantly impacted the debate over tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”). The Court ruled that the President does not have authority under IEEPA to impose tariffs on imports. For U.S. importers and consumers who had been paying these tariffs, this decision gave hope that they might recover the more than $150 billion collected under the policy.
In late 2025, the IRS invited public input on proposed updates to its Voluntary Disclosure Practice (VDP), describing a 90-day comment period ending March 22, 2026. VDP remains a principal administrative pathway for taxpayers seeking to proactively resolve willful federal tax noncompliance while reducing criminal exposure.
We are pleased to announce that Pamela A. Fuller, Of Counsel at Zahn Law Global, will be speaking in an upcoming live webinar entitled “The Final Cloud Transaction Regulations: Classification of Digital and Cloud Transactions, Implementation, and Proposed Sourcing Regs“. This 110-minute webinar is scheduled for Thursday, September 25, 1:00pm – 2:50pm EDT (10:00am – 11:50am PDT), and is being sponsored by Strafford – a BARBRI company.
On January 14, 2025, the IRS issued final regulations that modify the existing rules for classifying transactions involving computer programs, transfers of digital content, and cloud transactions. These new final classification regulations, issued under section 861 of the U.S. Internal Revenue Code, specifically apply for purposes of the international provisions of the Code.
Tax practitioners who work with companies selling or licensing digital and cloud content globally need to have a solid understanding of these new final regulations, given their far-reaching implications for U.S. international tax planning and compliance.
We hope you will join Ms. Fuller and her fellow panelist for a lively and informative discussion, which will be illustrated with detailed slides. After the presentation, the panel will engage in a live Q&A session with attendees to address selected issues more directly.
Click this link for more information on the Thursday, September 25th 2025 webinar: https://www.sp-04.com/r/products/tplt2jzpna
A year after the Federal Trade Commission (FTC) announced the new rule banning, with certain conditions, non-compete agreements for employees across various industries, Florida enacted the CHOICE Act (Creating Higher Opportunities for Individual Choice and Employment), also enhancing employees’ market mobility and independence.
In late April 2025, the Delaware Department of Revenue announced a new requirement for all holders of Delaware Trade Names, also known as a “DBA” (doing business as). It is now mandatory for a Delaware business to re-registration its Trade Name. This initiative is designed to streamline the state’s registry by removing inactive entities and ensuring that only active Trade Names / DBAs remain listed.
In 2024, the Corporate Transparency Act (“CTA”) was enacted by the United States Financial Crimes Enforcement Network (also known as FinCEN), requiring most businesses doing business in the U.S., with exceptions, to file beneficial ownership information (“BOI”) about its owners, those in control and other parties.
In the first of our new monthly podcasts, Aidan Grant is joined by Bari Zahn, Founding Partner of Zahn Law Global LLC, to explore the complex world of real estate ownership for high-net-worth individuals.
Bari, a US attorney with deep expertise in tax and estate planning, introduces the different ways property can be structured – direct ownership, LLCs, and various trust arrangements – highlighting the benefits, potential pitfalls, and tax implications of each. She reveals why many Americans turn to strategies like LLCs and revocable living trusts, which mimic direct ownership while offering probate and tax advantages, and Aidan considers how these solutions translate under UK tax regulations.
For years, many employers have addressed concerns about whether an independent contractor could be deemed or claim to be an employee and seek employment type benefits. On May 1, 2025, the U.S. Department of Labor’s Wage and Hour Division (“Department”) tackled this issue. In Field Assistance Bulletin, the Department provided guidance on how to classify workers as independent contractors versus employees under the Fair Labor Standards Act (“FLSA”). This guidance clarifies how employers should assess worker status, emphasizing the importance of proper classification to ensure compliance with wage and hour laws.
ZLG is your gateway to the world. Through strategic alliances with a global network of connections, we have a far reaching practice, servicing clients in all 50 states and around the globe.
Our unique approach balances creativity with precision to craft legal solutions that make the impossible possible. Our services are calibrated to solve complex legal problems, all while providing a personalized touch.
Learn more about our range of services and how we can help you.
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