Ines Zemelman
Articles
Key estate and gift tax changes under the "One Big Beautiful Bill Act"
The "One Big Beautiful Bill Act" (OBBBA), signed into law by President Trump on July 4, 2025, makes significant changes to US estate and gift tax laws, especially for high-net-worth individuals. These changes are designed to provi...
Major senior bonus tax deduction changes: A new benefit for older US citizens
The recently passed One Big Beautiful Bill Act, signed into law by President Trump on July 4, 2025, introduces several new tax breaks for seniors. One of the most notable changes is the senior bonus, which provides signific...
Major gambling tax changes in the One Big Beautiful Bill Act: What US citizens, expats, and non-residents need to know
On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act, a sweeping piece of legislation with far-reaching tax implications. Hidden within the larger bill is a dramatic shift in how gambling losses are treated for ta...
Foreign income now counts for Pell Grants – what expats need to know
As part of sweeping education changes in H.R.1 (the “One Big Beautiful Bill”) signed on July1, 2025, Pell Grant eligibil...
Federal student loan overhaul: What grad students, parents & expats should know
The upcoming Big Beautiful Bill brings sweeping changes to federal student loan programs, effective July 2026. Whether you’re a graduate student, a parent borrower, or an expat juggling education expenses abroad, here’s a detail...
New charitable deduction for standard filers: A win for US expats who give back
On July 4, 2025, President Trump signed a sweeping tax and spending bill into law – part of the One Big, Beautiful Bill – that permanently alters how standard deduction filers can benefit from charitable giving.<...