Douglas Charney: Understanding Permanent Estate And Gift Tax Rules

Calculating tax benefits

Key Takeaways

  • The One Big Beautiful Bill Act (OBBBA), enacted on July 4, 2025, permanently extends key provisions of the Tax Cuts and Jobs Act.
  • The federal estate and gift tax exemption remains high and will rise to $15 million per person starting January 1, 2026, with no sunset.
  • The generation-skipping transfer tax exemption is aligned with the estate and gift tax exemption, simplifying multigenerational planning.
  • Top marginal income tax rates and capital gains tax structures from the TCJA are now permanent.
  • The law introduces new planning considerations, including enhanced standard deductions, the repeal of the personal exemption, and the new “Trump Account.”
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Camp Quinebarge: A Few Tips for Hiking with Children

Hiking with children

Key Takeaways

  • Children can start hiking at almost any age, but trails should match their physical ability and interests.
  • Frequent breaks, hydration, and healthy snacks are essential for keeping young hikers comfortable and energized.
  • Combining hikes with activities like swimming makes trips more enjoyable and helps manage heat and fatigue.
  • Giving children leadership roles on the trail builds confidence, responsibility, and engagement with nature.
  • Proper preparation, including sun protection, suitable clothing, and a first-aid kit, is critical for safety.
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Van Hipp: The Siege of Ninety-Six and the Southern Campaign

American Revolutionary War

Key Takeaways

  • Van Hipp highlights the Siege of Ninety-Six as a crucial but often overlooked episode of the American Revolutionary War.
  • Ninety-Six served as a key British frontier outpost supporting control of South Carolina’s interior.
  • The Star Fort at Ninety-Six was a well-designed 18th-century fortification that proved difficult to capture.
  • Although the Patriot assault failed, the siege contributed to the British decision to abandon the fort and retreat to the coast.
  • The events at Ninety-Six helped set the stage for the eventual British defeat at Yorktown later in 1781.
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10 Leadership Lessons from the World’s Most Visionary CEOs

Gary Vaynerchuk, Chairman of VaynerX, CEO of Vaynermedia, CEO of VeeFriends

photo credit: Gary Vaynerchuk / CC0

Key Takeaways

  • Leadership is defined more by decisions under pressure than by personality.
  • Culture is a strategic asset, not a side effect.
  • Empathy, calm, and clarity scale better than force.
  • The best leaders redefine success before circumstances force them to.
  • Long-term trust always beats short-term optimization.
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John Mickelson: Choosing the Right Executor for Your Estate

Estate planning

Key Takeaways

  • An executor plays a central fiduciary role in administering an estate and carrying out the testator’s wishes.
  • Selecting the wrong executor can lead to asset mismanagement, family disputes, and prolonged probate.
  • Executors may be family members, trusted individuals, or professional entities such as trust companies.
  • Professional executors offer neutrality, accountability, and technical expertise for complex estates.
  • Discussing the role in advance and naming an alternate executor reduces the risk of court intervention.
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David Rook: The Social Model of Addiction Recovery

Addiction recovery social model

Key Takeaways

  • The social model views addiction and recovery as processes shaped by environment, relationships, and community.
  • Peer support and lived experience serve as the primary drivers of recovery rather than clinical authority alone.
  • Research shows addiction outcomes can change significantly when social environments improve.
  • Recovery housing creates accountability and healing through daily peer interaction and shared responsibility.
  • Despite its effectiveness, the social model faces stigma and limited integration with formal healthcare systems.
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Jeff Rosenblum: Landmark OSHA Labor Cases That Defined Its Authority

OSHA labor cases

Key Takeaways

  • OSHA’s authority has been shaped through landmark Supreme Court and appellate court decisions.
  • The cotton dust case clarified that OSHA standards require feasibility analysis, not strict cost-benefit balancing.
  • Judicial interpretation reinforced OSHA’s role in setting health standards despite industry resistance.
  • The Mallard Bay case expanded OSHA jurisdiction when other federal agencies fail to actively regulate.
  • These rulings collectively established OSHA as a central enforcer of workplace safety law.
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Melody Fallah Khair: Autonomous Networks and Cognitive Connectivity across Platforms

Autonomous networks

Key Takeaways

  • Autonomous networks use AI and analytics to monitor, secure, and optimize themselves with minimal human input.
  • Traditional network management struggles with scalability, cost, and response time challenges.
  • Communication service providers are leading adoption due to growing network complexity and data volumes.
  • End-to-end automation requires deeper AI integration tied to specific operational use cases.
  • Cognitive, agent-driven autonomy represents the next evolution of intelligent network infrastructure.

Melody Fallah Khair is a Silicon Valley technology executive with more than two decades of experience designing and scaling advanced networking and cloud platforms. Melody Fallah Khair currently leads research and standards initiatives for cloud and network services at Nokia, where her work focuses on autonomous edge networks, AI-native architectures, and next-generation 5G and 6G connectivity.…

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Daniel Selby: Baseload Generation and Continuous Power on the US Grid

baseload generation

Key Takeaways

  • Baseload power provides the continuous electricity required to support essential services and infrastructure.
  • Nuclear and hydroelectric plants remain the most reliable long-duration baseload resources in the US.
  • Grid reliability depends on a layered mix of baseload, dispatchable, and flexible generation assets.
  • Regional differences shape how baseload power is managed across US electricity markets.
  • Long development timelines make proactive baseload planning critical for future grid stability.
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Smart Shipping Strategies to Streamline Your Operations and Boost Customer Satisfaction

Shipping solutions

Key Takeaways

  • Offering multiple shipping options gives customers control and increases conversion rates.
  • Right-sized packaging reduces shipping costs by minimizing wasted space and dimensional weight.
  • Negotiating carrier rates improves margins and frees capital for other operational investments.
  • Strategic shipping partners enhance reliability, scalability, and returns management.
  • Automation speeds fulfillment, reduces errors, and helps small businesses compete at scale.
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