Juliet Chung

1 week ago | cn.wsj.com | Juliet Chung

众议院共和党人提高大学捐赠基金税收的计划，可能引发一代人以来此类基金投资策略的最大转变。该共和党计划是更广泛的特朗普法案的一部分，该法案上周已在众议院获得通过，现将提交参议院审批。如果该法案通过，一些规模最大的捐赠基金的投资收益税率将从1.4%提高到21%，与美国公司的纳税水平一致。其他学校的税负也将大幅增加。Copyright ©2025 Dow Jones & Company, Inc. All Rights Reserved. 87990cbe856818d5eddac44c7b1cdeb8

1 week ago | wsj.com | Juliet Chung

GOP bill includes a much higher levy on schools’ endowment income, potentially spurring a big shift in where billions of dollars are investedHouse Republicans’ plan to raise taxes on university endowments could drive the biggest shift to endowments’ investment strategies in a generation. The GOP plan is part of the broader Trump bill that passed the House last week and now moves to the Senate for approval.

2 weeks ago | jp.wsj.com | Juliet Chung

デレク・オルソン氏は自分の会社を経営するという高揚感を夢見て育った。数十年後、その夢は実現し、富を築いた。だがその方法は彼の想像とはやや違っていた。小学校のカーペットなどの床材を剝がす機械を製造する事業で成功したのだ。　「それがどれほど魅惑的な仕事か説明しよう。米国の平均的な小学校には全長11キロメートルのカーペットが敷かれており、児童らは見事なまでに汚しまくる」。ナショナル・フローリング・イクイップメントの最高経営責任者（CEO）で2児の父であるオルソン氏は笑いながらそう話す。「だから小学校は基本的にほぼ毎年、夏に床材を張り替える必要がある。誰も知らないニッチな業種でありながら、誰もが必要としている」Copyright ©2025 Dow Jones & Company, Inc. All Rights Reserved. 87990cbe856818d5eddac44c7b1cdeb8

2 weeks ago | wsj.com | Juliet Chung

The majority of family offices surveyed by UBS have an estate plan in placeThe percentage of super wealthy families globally that has a will or estate plan in place inched up to 53% this year from 47% a year earlier, a new UBS survey of its family office clients shows, as a decadeslong transfer of wealth from older generations to their heirs picks up steam. The increase is small but notable given the difficulties often associated with succession planning for the wealthy.

2 weeks ago | advisorstream.com | Juliet Chung |Ron Phillips

By Juliet Chung | Photographs by Caleb Alvarado for WSJ May 20, 2025 Derek Olson grew up dreaming about the thrill of running his own business. Decades later, that dream came true and made him wealthy—just not exactly in the way he expected. Olson has made a fortune making machines that rip up flooring, like carpeting in elementary schools.