The gift tax has taken a few twists and turns in its lifetime. Originally, the gift tax and the estate tax were “de-coupled,” meaning that each separate tax applied independent of each other. That is, ...

“They say money can’t fix everything,” said Billy Joe Ferguson, superintendent of the Carroll County School District in Mississippi. “But I’ve never had any money, so I wouldn’t know.” Ferguson says ...

Adequate means that something is sufficient enough to meet a set standard of quality and quantity. When something is adequate, it is reliable or dependable. When we talk about adequacy, we speak of ...

Names matter. The title of a law shapes how a community thinks about its goals, its children, and its future. Guam’s “Adequate Education Act” was rooted in good intentions, but the continued use of ...

As Guam approaches the 20th anniversary of the passage of The Every Child is Entitled to an Adequate Public Education Act, which created the civil right of the Guam Department of Education students to ...

The IRS extended for an additional year to Dec. 31, 2026, temporary relief provided in Notice 2025-7 that allows eligible taxpayers to use alternative methods to make adequate identification of ...