HeyJaredHenry Bregstein
- Indexed articles, last 90 days
- 3
- Latest publication
- Sep 22, 2026
- Outlet visibility, for natlawreview.com
- Top 1M sites
- Earliest in this view
- Jul 21, 2026
Latest articles
The AI Apocalypse: ‘I’m Sorry, Dave. I’m Afraid I Can’t Do That’ (opens the original)
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It is worth remembering, amid the current genre of reporting in which artificial intelligence (AI) is revealed to be harboring gremlins, that the most famous machine betrayal in the canon ends with a man in a spacesuit, an emergency airlock and a screwdriver. HAL loses. The line everyone quotes, delivered when Bowman asks him to open the pod bay doors (IMDb), is not the end of the story. It is the middle. The ending has a moral that almost nobody quoting HAL reports. In 2010: Odyssey Two, Arthur
The Sunset Is Gone. Income Tax Remains: The PPLI – PPVA Solution. (opens the original)
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For the better part of a decade, every estate planning conversation my colleagues had with a high-net-worth family started with the same clock: the 2017 Tax Cuts and Jobs Act exemption was set to sunset at the end of 2025, and attorneys, advisors and trustees were racing to get gift programs, spousal lifetime access trusts (SLATs) and irrevocable trusts funded before it reverted to pre-2017 levels. The race is over, at least for now. The One Big Beautiful Bill Act (OBBBA) made the increase perma
IRS Fixes the ‘1035 Exchange Trap’: What Life Settlement Funds and PPLI Users Need to Know Now (opens the original)
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The US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) have just finalized regulations fixing a problem that has quietly complicated life insurance exchanges since 2019. On July 8, the IRS issued final regulations under T.D. 10052, effective July 9, adopting (with modifications) the proposed regulations (REG-108054-21) that Treasury floated back in May 2023.[1][2] Under Section 101(a)(2), if a life insurance contract is transferred for valuable consideration, the dea
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