OBBBA made the deduction ban permanent. A family office Section 162 trade-or-business structure is now the only way to deduct millions in operating costs.
Browsing: Family Office Strategies
Investment strategies and policies form the core of the financial management function
UBS’s 2026 report shows 60% of family offices reallocating, a record, while 86% lack a succession plan. Inside the family office governance gap.
J.P. Morgan’s 2026 report: 65% of family offices target AI but 79% have zero infrastructure allocation. Ocorian: 86% use AI internally, only 7% invest in it.
Botoff and Morgan Stanley’s 2025 SFO compensation report priced CIOs at $700K-$1.5M base and $2.5M+ total at $1B+ offices. Co-investment overtook deferred pay in 2026.
FINTRX’s Q1 2026 report added 119 family offices, with 83% favoring direct private deals. Why allocators now shift $5 direct for every $1 to funds.