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Universal CityWalk will be adding Category 10, a Luke Combs-driven entertainment venue, in late 2027, the country singer and Opry Entertainment Group announced Tuesday.

Groundbreaking is set for this summer, they said, on a three-story, 33,000-square-foot experience at Universal Orlando. It will be the third Category 10 in existence, following the Nashville location that opened in 2024 and one in Las Vegas due to open this fall. The exact location of Category 10 within CityWalk has not been released.

The Nashville location features line dancing, live music, a lounge, sports bar and rooftop bar.  The menu includes burgers, sandwiches, ribs, salads, signature drinks and a 64-ounce “group cocktail” named Life of the Party.

New to do at Universal’s Mardi Gras: Meet Prince Gator, eat flancocho

“Expanding the Category 10 footprint into this world-class entertainment destination allows us to introduce visitors to an authentic country music experience inspired by Luke’s Carolina roots,” Colin Reed, executive chairman of Ryman Hospitality Properties, parent company of Opry Entertainment, said in a news release. read more

By MATT SEDENSKY, AP National Writer

NEW YORK (AP) — Death and taxes may be inevitable. A big bill for your heirs is not.

The rich have made an art of avoiding taxes and making sure their wealth passes down effortlessly to the next generation. But the tricks they use – to expedite payouts to heirs and avoid handing money to the government – can also work for people with far more modest estates.

“It’s a strategic game of chess played over decades,” says Mark Bosler, an estate planning attorney in Troy, Michigan, and legal adviser to Real Estate Bees. “While the average person relies on a simple will, the well-to-do utilize a different playbook.”

Consider a trust

First, consider the facts: Despite widespread misconceptions, only estates of the very richest Americans are generally subject to taxes. At the federal level, estates of over $15 million typically trigger taxes. At the state level, 16 states and the District of Columbia do collect estate or inheritance taxes, according to the Tax Foundation, sometimes with lower exemptions than the IRS, but still at thresholds targeting millionaires. read more

By MICHELLE CHAPMAN, AP Business Writer

Hotel magnate Thomas Pritzker will retire as the executive chairman of Hyatt Hotels after details of his affiliation with Jeffrey Epstein were revealed in documents related to the burgeoning investigation of ties between the notorious sex trafficker and the elite and powerful.

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Pritzker, in a prepared statement, said he deeply regrets his association with Jeffrey Epstein and Ghislaine Maxwell, a long time associate of Epstein.

“I exercised terrible judgment in maintaining contact with them, and there is no excuse for failing to distance myself sooner,” Pritzker said in a statement. “I condemn the actions and the harm caused by Epstein and Maxwell and I feel deep sorrow for the pain they inflicted on their victims.” read more

By STAN CHOE, AP Business Writer

NEW YORK (AP) — A quiet finish for the U.S. stock market on Tuesday masked big swings underneath the surface as companies talked about how discouraged their customers are feeling and some tech stocks continued to feel the downside of the artificial-intelligence boom.

The S&P 500 rose 0.1% after flipping earlier between a gain of 0.5% and a loss of nearly 1%. The Dow Jones Industrial Average added 32 points, or 0.1%, and the Nasdaq composite gained 0.1%.

Paramount Skydance helped lead the market and rose 4.9% after Warner Bros. Discovery said it would allow Paramount a chance to give its “best and final” bid to buy the entertainment company. Paramount is trying to top an offer from Netflix.

Warner Bros. Discovery rose 2.7%, and Netflix added 0.2%.

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By MICHELLE CHAPMAN and WYATTE GRANTHAM-PHILIPS, AP Business Writers

NEW YORK (AP) — Warner Bros. Discovery is briefly reopening takeover talks with Skydance-owned Paramount to hear the company’s “best and final” offer, while the Hollywood giant continues to back the studio and streaming deal it struck with Netflix.

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In a Tuesday regulatory filing, Warner said it had received a waiver from Netflix to reopen talks with Paramount for the next seven days, or until Monday. Warner said this will allow the companies to discuss unresolved “deficiencies” and “clarify certain terms” of Paramount’s latest bid. read more