Blog — Page 24

Defined Benefit Plans for Small-Business Owners 2026: Maxing Pre-Tax Contributions for High Earners

Defined Benefit Plans for Small-Business Owners 2026: Maxing Pre-Tax Contributions for High Earners

A practical 2026 guide to defined benefit (DB) and cash balance pension plans for high-income self-employed and small-business owners: how they allow pre-tax contributions far above 401k limits, how the actuary sets the funding target, pairing with a 401k and profit-sharing plan, employee-coverage cost, funding rigidity, freezing and terminating, setup and admin costs, and common mistakes.

defined benefit plan cash balance plan small business retirement
Estate Tax Exemption Sunset 2026: The TCJA Cliff and the Closing 'Use It or Lose It' Gifting Window

Estate Tax Exemption Sunset 2026: The TCJA Cliff and the Closing 'Use It or Lose It' Gifting Window

A practical guide to the federal estate and gift tax exemption sunset: how the TCJA-doubled unified exemption is scheduled to roughly halve, why 2025 to 2026 is a use-it-or-lose-it gifting window, how the lifetime exemption, annual exclusion, portability, and GST exemption interact, IRS anti-clawback guidance, and planning tools like SLATs, irrevocable trusts, and valuation discounts.

estate tax gift tax TCJA sunset
Wrongful Conviction Civil-Rights Lawsuits 2026: How Section 1983, Qualified Immunity, and Compensation Really Work

Wrongful Conviction Civil-Rights Lawsuits 2026: How Section 1983, Qualified Immunity, and Compensation Really Work

After an exoneration, a Section 1983 federal civil-rights lawsuit lets you sue police, investigators, and municipalities for wrongful conviction. This practical U.S. guide covers the core claims (fabrication of evidence, Brady violations, malicious prosecution, coerced confession), the qualified and absolute immunity hurdles, state compensation statutes versus civil suits, timelines, verdict and settlement ranges, and how to choose a civil-rights attorney.

civil rights lawsuit wrongful conviction exoneration
Kolon Global (003070) Stock Outlook 2026: A Three-Legged Conglomerate Behind a Construction Discount

Kolon Global (003070) Stock Outlook 2026: A Three-Legged Conglomerate Behind a Construction Discount

Kolon Global 003070 stock outlook for 2026. A qualitative deep dive into the three-legged conglomerate structure — Haneulchae housing construction and civil engineering, imported-car dealerships for BMW, Audi, Volvo and Rolls-Royce, and wind-power EPC plus trading — covering housing PF and unsold-inventory risk, dealership recurring cash flow, renewable growth optionality, and the low-PBR valuation debate.

Kolon Global 003070 Korea Stocks