With SMAs, investors have the flexibility to fine-tune their asset allocations for their own unique circumstances and better manage their tax liability.

Here are three important tax provisions from the OBBBA that should provide certainty and stability for small businesses.

It’s a good idea to regularly review beneficiary designations to be sure they are complete and reflect current wishes.

Small businesses must now pay duties on low-value goods they could previously source inexpensively from China and elsewhere.