Beginning March 1, 2026, FinCEN will implement the Residential Real Estate Reporting Rule to increase transparency in certain all-cash residential property purchases made through entities and trusts. The rule requires reporting beneficial ownership information, reducing anonymity in entity-based transactions and affecting how real estate investors using LLCs or trusts complete future closings.

Tax depreciation isn’t just compliance—it’s a cash-flow strategy. With 100% bonus depreciation returning in 2025 and new rules around Qualified Improvement Property (QIP) and the expanded Qualified Production Property (QPP), the timing and structure of your investments matter more than ever. This guide breaks down what changed, where the opportunities are, and how to use the 2025 depreciation reset to unlock hidden capital.

Recent policy changes are breaking down long-standing walls between U.S. government databases, allowing immigration authorities increased access to tax, healthcare, and benefits data. For visitors, students, and families who spend time in the U.S., these shifts raise new risks around tax residency, privacy, and compliance. Understanding how time spent in the U.S. and personal data now intersect is more important than ever.