The One Big Beautiful Bill Act, or OBBBA, makes notable changes to the existing GILTI inclusion rules applicable to U.S. shareholders in a controlled foreign corporation.

Smart-beta strategies, which rely on rules-based, factor-driven selection instead of market-cap weighting or fund manager discretion, have shown strong and repeatable results. In many instances, they ...

Active and passive funds have different objectives, and it’s important for investors to understand the pros and cons of each ...