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January 10, 2026

From Billionaire Bunkers to Plan B Residency

Interesting Jurisdictions /

https://youtu.be/Ogj6Xi1pb5A?si=_TDBl78g2qfJVYD6%20 Today’s bunkers resemble high-end underground estates, equipped with amenities such as indoor pools, private cinemas, hydroponic farms, and secure garages. This shift reflects a broader change in how the affluent perceive security and luxury—increasingly defined by the ability to withdraw from instability and ensure long-term autonomy. Key Drivers of Demand 1. Global Uncertainty Geopolitical […]

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Late 475 Elections

U.S. Tax Planning /

https://youtu.be/DpRW37GE8aE?si=MH7CaJn2UFs0i32t We have written about this before. Read more. In terms of a late election, there are generally 3 options. 1. 19100 Relief If a taxpayer fails to file a timely election, all is not lost. Regs. Sec. 301.9100-(3)(c) allows taxpayers to seek extensions for certain elections, including the election to use the mark-to-market method

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