A curated record of new rules and proposals relevant to cross-border families, founders, and their advisors. Every item links to its official source; every summary cites the text it relies on.
General legal information only. Not legal advice, and no attorney-client relationship is formed.
38 updates
Federal Register · Treasury / IRSFinal ruleSignificant developmentCurrentJul 10, 2026
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures
Cross-Border Estate & Succession
This document contains final regulations that amend the Federal estate tax regulations applicable to estates of decedents passing property to or for the benefit of a noncitizen spouse in a domestic trust that satisfies all of the…
Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures; Correction
Federal Register · Treasury / IRSFinal ruleEffective soonCurrentSep 25, 2026
Estate Tax Closing Letter User Fee Update
Cross-Border Estate & Succession
This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations, which adopt without…
Enrolled Agent Special Enrollment Examination User Fee Update
Visa Bulletin · U.S. Department of State / USCISGuidanceEffective soonCurrentOct 15, 2026
Visa Bulletin for November 2026: which priority-date chart applies to green card filings
US Market Entry, Immigration & Investment
For November 2026, USCIS requires family-sponsored adjustment of status filings to use the Dates for Filing chart and employment-based filings (EB-1, EB-2, EB-3, EB-5) to use the Dates for Filing chart in the State Department Visa Bulletin.
Federal Register · Treasury / IRSProposed ruleMonitorPendingAug 26, 2026
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss
International Tax & Reporting · Founder, Entity & Transactional
This document contains proposed regulations relating to the determination of a United States shareholder's pro rata share of subpart F income, tested income, or tested loss of a controlled foreign corporation. The proposed regulations…
Federal Register · Treasury / IRSProposed ruleMonitorPendingAug 14, 2026
Foreign Currency Gain or Loss of Controlled Foreign Corporations
International Tax & Reporting · Founder, Entity & Transactional
This document contains proposed regulations providing rules relating to the determination and recognition of foreign currency gain or loss with respect to qualified business units ("QBUs") of controlled foreign corporations ("CFCs"). The…
Impact of INA 212(f) on USCIS’ Adjudication of Discretionary Benefits
International Tax & Reporting · US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual addressing the President’s recent exercise of his authority under section 212(f) of the Immigration and Nationality Act (INA) through…
1. Does historical commingling of assets suffice to establish that proceeds of seized property have a commercial nexus with the United States under the expropriation exception to the Foreign Sovereign Immunities Act? 2. Must a plaintiff…
Federal Register · Treasury / IRSProposed ruleMonitorPendingJun 1, 2026
Income of Foreign Governments and of International Organizations
International Tax & Reporting
This document contains proposed regulations regarding the applicability dates of proposed rules relating to the taxation of the income of foreign governments from investment in the United States. This document also withdraws a portion of…
Labor Certification-Based Immigrant Petitions for Professional Athletes
US Market Entry, Immigration & Investment · International Tax & Reporting
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual to address the U.S. Department of Labor’s (DOL) adoption of the Foreign Labor Application Gateway (FLAG) system and its impact on…
Admission for Adjustment of Status under INA 245(a)
US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual to reflect the conclusion by the U.S. Supreme Court in Sanchez v. Mayorkas , 141 S.Ct. 1809 (2021) that a grant of U nonimmigrant…
Revising Guidance on Naturalization Civics Educational Requirement
US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual to implement the 2020 Naturalization Civics Test with some modifications (“2025 Naturalization Civics Test”), which helps ensure proper…
Federal Register · SECProposed ruleMonitorPendingOct 6, 2026
Adviser and Regulated Fund Custody Rules; Crypto Custody Rules
Digital Assets, Entertainment & IP
The Securities and Exchange Commission (the "Commission" or the "SEC") is proposing new custody rules under the Investment Company Act of 1940 (the "Investment Company Act") and amendments to related reporting and recordkeeping…
Interval Fund Modernization; Expansion of Multiple Share Class to Registered Closed-End Management Investment Companies and Business Development Companies
Federal Register · Treasury / FinCENProposed ruleMonitorPendingOct 6, 2026
Proposal of Special Measure Regarding Convertible Virtual Currency Mixing, as a Class of Transactions of Primary Money Laundering Concern; Withdrawal
International Tax & Reporting · Digital Assets, Entertainment & IP
FinCEN is withdrawing its finding and proposed rulemaking, pursuant to section 311 of the USA PATRIOT Act, that international Convertible Virtual Currency (CVC) mixing is a class of transactions of primary money laundering concern and that…
Havana Docks Corporation v. Royal Caribbean Cruises, Ltd.
Founder, Entity & Transactional
Is the legal right to sue under Title III of the LIBERTAD Act tied to the confiscated property claim or the hypothetical, unexpired duration of the original property interest?
Controlled Substance Trafficking, Significant Trafficking in Persons, and Money Laundering Grounds of Inadmissibility
US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual to address the inadmissibility of aliens engaged in controlled substance trafficking, significant trafficking in persons, and money…
Federal Register · Treasury / IRSProposed ruleMonitorPendingSep 11, 2026
Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income
International Tax & Reporting · Founder, Entity & Transactional
This document contains proposed regulations related to the allocation and apportionment of deductions to foreign source section 951A category income for foreign tax credit limitation purposes and for purposes of calculating deduction…
Registration of Lawful Permanent Residence for Children Born to Foreign Government Employees in the United States
US Market Entry, Immigration & Investment · International Tax & Reporting
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual to address the regulatory changes on the registration of children born to foreign government employees in the United States as lawful…
Investigations and Examinations for Naturalization Eligibility
US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual to further assess and corroborate the eligibility of aliens applying for naturalization. The guidance reintroduces personal…
Lists of Foreign Diplomatic Officers Accredited to the United States
International Tax & Reporting · US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is issuing policy guidance in the USCIS Policy Manual that removes references to the Diplomatic List (also known as the “Blue List”), which is no longer published by the U.S. Department of…
Federal Register · Treasury / IRSProposed ruleMonitorPendingAug 3, 2026
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance
International Tax & Reporting · Founder, Entity & Transactional
This document contains proposed regulations that relate to allocating foreign taxes of foreign corporations affected by the repeal of the one-month deferral election and to the disallowance of foreign tax credits on certain distributions…
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance; Correction
Federal Register · Treasury / Foreign Assets Control Office / FinCENProposed ruleMonitorPendingApr 10, 2026
Permitted Payment Stablecoin Issuer Anti-Money Laundering/Countering the Financing of Terrorism Program and Sanctions Compliance Program Requirements
International Tax & Reporting · Digital Assets, Entertainment & IP
The Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) and Office of Foreign Assets Control (OFAC) are jointly issuing this proposed rule to implement provisions of the Guiding and Establishing National Innovation…
Court Order on Diversity Immigrant Visa Program Hold Policy
US Market Entry, Immigration & Investment · California Wealth, Residency & SALT
On Aug. 28, 2026, the U.S. District Court for the Northern District of California issued an order in Medani, et al., v. Trump, et al., 26-cv-6332 (NDCA), temporarily vacating PM-602-0193 pending further litigation. USCIS is ordered, “to…
Federal Register · Treasury / FinCENFinal ruleNew authorityCurrentAug 14, 2026
Beneficial Ownership Information Reporting Requirement Revision
Founder, Entity & Transactional
FinCEN is issuing this final rule to adopt as final and with certain limited changes the interim final rule issued on March 26, 2025, which narrowed beneficial ownership information (BOI) reporting requirements under FinCEN's regulations…
M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund
Cross-Border Estate & Succession
When a pension plan calculates how much a departing employer owes “as of the end of the plan year,” must the plan use the financial assumptions it had already adopted by that date, or can it use new assumptions created after that date if…
USCIS Adjusts EB-5 Fees to Cover Program Costs and Strengthen Integrity Measures
US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is updating fees for the EB-5 Immigrant Investor Program to ensure EB-5 fees fully recover the cost of operating the program, meet statutory processing time goals, and support integrity…
DHS Announces Rule for Certain Children Born in the United States to Foreign Government Employees
International Tax & Reporting · US Market Entry, Immigration & Investment
The Department of Homeland Security today issued an interim final rule amending its regulations to allow certain children born in the United States to foreign government employees who are not U.S. citizens to register as lawful permanent…
USCIS Issues Guidance on Making Public Charge Inadmissibility Determination
US Market Entry, Immigration & Investment
U.S. Citizenship and Immigration Services (USCIS) is issuing updated guidance in the USCIS Policy Manual explaining how the agency will determine whether an alien applying for adjustment of status to that of a lawful permanent resident is…
US Citizenship and Immigration Services Rescinds 2022 Public Charge Regulation
US Market Entry, Immigration & Investment
The Department of Homeland Security (DHS) has issued a final rule rescinding the 2022 Biden-era regulation regarding public charge determinations, further aligning immigration law with Congressional intent that aliens in the United States…
T. M. v. University of Maryland Medical System Corporation
Founder, Entity & Transactional
Can the Rooker-Feldman doctrine, which prevents parties who lose in state courts from challenging injuries caused by state-court judgments, be triggered by a state-court decision that remains subject to further review in state court?
Does Boyle v. United Technologies Corporation, which immunized government contractors from liability under certain circumstances, extend to preempt state tort claims against a government contractor for conduct that breached its contract…
Laboratory Corporation of America Holdings v. Davis
Founder, Entity & Transactional
May a federal court certify a class action pursuant to Federal Rule of Civil Procedure 23(b)(3) when some members of the proposed class lack any Article III injury?
McLaughlin Chiropractic Associates, Inc. v. McKesson Corporation
Founder, Entity & Transactional
Does the Hobbs Act require a federal district court to accept the Federal Communication Commission’s legal interpretation of the Telephone Consumer Protection Act?
What is the proper pleading standard to show knowledge or intent for Private Securities Litigation Reform Act claims that rely on internal company documents?
Visa Bulletin · U.S. Department of State / USCISGuidanceNew authorityCurrentSep 15, 2026
Visa Bulletin for October 2026: which priority-date chart applies to green card filings
US Market Entry, Immigration & Investment
For October 2026, USCIS requires family-sponsored adjustment of status filings to use the Dates for Filing chart and employment-based filings (EB-1, EB-2, EB-3, EB-5) to use the Dates for Filing chart in the State Department Visa Bulletin.
This document contains final regulations that identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and…
Federal Register · Treasury / FinCENProposed ruleMonitorPendingOct 6, 2026
Requirements for Certain Transactions Involving Convertible Virtual Currency or Digital Assets; Withdrawal
Digital Assets, Entertainment & IP
FinCEN is withdrawing a notice of proposed rulemaking (NPRM) that proposed requiring banks and money service businesses (MSBs) to submit reports, keep records, and verify the identity of customers in relation to transactions involving…
Proposal of Special Measure Regarding Convertible Virtual Currency Mixing, as a Class of Transactions of Primary Money Laundering Concern; Withdrawal
Federal Register · Treasury / IRSFinal ruleNew authorityCurrentAug 10, 2026
Backup Withholding on Third Party Network Transactions
International Tax & Reporting
This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup…
Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses; Hearing
Federal Register · Treasury / IRSFinal ruleNew authorityCurrentMay 20, 2026
Returns Relating to Sales or Exchanges of Certain Partnership Interests
Founder, Entity & Transactional
This document contains final regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.
