We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Follow

Bingham Greenebaum Doll Blog Blog

Articles: 1-10 of 174

IRS Grants Limited Portability Election Relief

USA - June 16 2017 In response to a flood of IRS Private Letter Ruling requests to extend the time for making the gift and estate tax exemption portability election for…

Independent Contractors and Joint Employment: Has Anything Really Changed?

USA - June 13 2017 On June 7, 2017, the Department of Labor (DOL) issued the following press release that withdrew previously issued “informal guidance” regarding…

Significant Trust Modification and Geographic Transfer Approved

USA - June 5 2017 Kentuckian John G. Stoll was, among other things, a well-regarded philanthropist and the former owner of the Lexington Herald Newspaper. When he died…

Kentucky Court of Appeals Resolves Inconsistent Holdings and Finds That Purchase Money Mortgages Do Not Have Priority Over Previously Recorded Judgment Liens

USA - May 30 2017 In the recent Kentucky Court of Appeals decision Hays v. Nationstar Mortgage LLC, the court resolved two conflicting holdings and determined that…

Beneficiary Designations: Common Pitfalls and Best Practices

USA - May 18 2017 According to a recent report, baby boomer parents in North America will transfer some $30 trillion to the next generation over the next 30 to 40 years…

SCOTUS Rules That Cities Have Standing to Sue Banks for Predatory Lending Under the Fair Housing Act

USA - May 4 2017 The Fair Housing Act received renewed attention this week, as the United States Supreme Court issued a mixed opinion regarding a city’s ability to sue…

Intellectual Property Audits, Management Programs Have Value

USA - April 19 2017 Intellectual property has become increasingly complex and inevitably intertwined with many aspects of any organization in today’s fast-moving economy…

Decanted Trusts Win IRS GST Tax Approval

USA - April 14 2017 In a departure from their previously announced position, the IRS recently ruled that trusts which were decanted into new trusts on slightly different…

For the First Time in Title VII’s History, Appellate Court Prohibits Discrimination on the Basis of Sexual Orientation

USA - April 5 2017 On April 4, 2017, the Seventh Circuit Court of Appeals became the first federal appellate court to hold that discrimination on the basis of sexual…

Estate Tax Repeal? The Latest Proposals From Washington

USA - April 5 2017 With the incoming Trump administration having a Republican majority in Congress, one can expect attempts at significant tax reform. Among these reform…