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Treasury green book proposal inheriting IRAs

  • Bryan Cave LLP
  • -
  • USA
  • -
  • February 19 2015

The Treasury Green Book provides explanations of the President's budget proposals. One such proposal (remember…these are just proposals, not

IRS Exempt Organization Newsletter 2015-3

  • Bryan Cave LLP
  • -
  • USA
  • -
  • February 18 2015

On February 17, the IRS released its Exempt Organization Newsletter, Issue Number 2015-3. Register for IRS phone forum: Employment Taxes for Exempt

Treasury green book proposal: GRATs and other grantor trusts

  • Bryan Cave LLP
  • -
  • USA
  • -
  • February 23 2015

The Treasury Green Book provides explanations of the President’s budget proposals. One such proposal (rememberthese are just proposals, not actual

IRS posts final Form 8960 instructions for Net Investment Income Tax

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 4 2014

The Internal Revenue Service has posted final instructions to Form 8960, Net Investment Income TaxIndividuals, Estates, and Trusts, to its

Proposal to reform New York State estate tax system

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 26 2015

As reported on this blog last year, New York State modified its estate tax system by gradually increasing the estate tax exemption along with some

Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?

  • Bryan Cave LLP
  • -
  • Germany, USA
  • -
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States

IRS rules no fault does not mean no penalty in IRA rollover snafu

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 13 2013

At first blush, Chief Counsel Advice Memorandum CCA 201313025, may seem overly harsh. After all, the taxpayer was relying on information provided

When and why to use the Section 83(b) election

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 26 2014

Start-up founders, executives and other employees should understand the role that Internal Revenue Code Section 83 plays in effective tax planning

Gifting real estate: a comparison of QPRTs and intentional grantor residential trusts

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 29 2012

As discussed in our prior post, “2012 Gift Tax Opportunities: Wait to Gift, but Do Not Wait to Plan“, we discussed how the 2010 Tax Relief Act has provided a great opportunity for lifetime gifts to family members with a temporary increased estate and gift tax exemption of $5.12 million making these gifts potentially free of ever incurring gift or estate tax

Booster club fundraising may present private inurementprivate benefit concerns

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

In a recent decision, Capital Gymnastics Booster Club v. Commissioner, T. C. Memo 2013-193, the Tax Court held that a gymnastics booster club did not