The Latest Insights in Law, Business, Policy, and More
Woods Fuller offers timely insights into the legal and business issues affecting South Dakota and the upper Midwest. Our attorneys share practical perspectives on corporate law, estate planning, employment, litigation, and other key areas to help clients stay informed and make confident decisions. Each insight is designed to clarify complex topics and provide useful guidance for navigating today’s evolving legal landscape.
Changing Domicile for Tax Purposes: Connections Matter, Not Just Paperwork
Thinking about relocating for tax advantages? Changing your domicile involves much more than updating paperwork. This article explains how courts evaluate residency for tax purposes, using a recent case to show why maintaining connections to your former state can undermine your efforts. Learn the factors that matter most and how proper planning can help establish a new domicile while avoiding unexpected tax consequences.
New Supreme Court Ruling: Estate Tax and Buy-Out Life Insurance for Business Owners
The Supreme Court's ruling in Connelly v. United States affects how life insurance proceeds are valued for estate tax purposes in corporate buy-out structures. Learn how this decision may impact your business’s estate planning and life insurance strategies.

