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California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.

As construction accelerates across Colorado, legal strategy has become foundational to how projects are financed, structured, and built. From managing litigation risk that reshapes what gets developed to creating pathways for women in construction leadership, the intersection of law and construction requires both technical expertise and strategic vision that extends beyond the courtroom.

Buchanan's John Povilaitis and Alan Seltzer join Brattle's Metin Celebi and Frank Graves for a milestone retrospective of the Alternative Power Plays podcast, examining the energy industry's evolution through 50+ episodes while exploring emerging challenges like data centers, grid capacity, and climate change that will shape future conversations.