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Supreme Court highlights new concerns in naming IRA beneficiary

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • August 11 2014

Before Ruth Heffron passed away in 2001, she named her daughter, Heidi Heffron-Clark, as the beneficiary of her individual retirement account ("IRA"

Federal surface transportation reauthorization: a temporary detour

  • Shearman & Sterling LLP
  • -
  • USA
  • -
  • August 4 2014

Facing the imminent bankruptcy of the federal Highway Trust Fund (the "HTF") and the specter of delays and reductions in payments from the HTF to the

Following the Eleventh Circuit, Sixth Circuit sides with FDIC in latest tax refund dispute

  • Weil Gotshal & Manges LLP
  • -
  • USA
  • -
  • July 25 2014

In the world of bank holding company bankruptcies, often a dispute arises between the parent company and the FDIC (as receiver for parent's failed

Sale “free and clear”: adequate protection of nothing is nothing

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • July 29 2014

After substantially all of the debtors’ assets were sold in a bankruptcy sale, a secured lender and a state tax authority made competing claims for

Lenders should consider suggesting bankruptcy to borrowers following the sale of delinquent taxes on a principal residence

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • January 31 2014

The Seventh Circuit Court of Appeals recently held that a plan under chapter 13 of the Bankruptcy Code can modify the rights of a purchaser of

Delinquent property tax collection: foreclosure may be vulnerable

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • September 25 2012

Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding in satisfaction of the delinquent tax bill

Bankruptcy court lacks subject matter jurisdiction to determine tax refund claim requested by post-confirmation liquidating trustee

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • August 18 2014

A bankruptcy court lacks subject matter jurisdiction to determine a tax refund claim under Section 505(a)(2)(B) of the Bankruptcy Code where the

Tax planning in a foreclosure

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • January 27 2009

With the country officially in a recession and the lack of available refinancing options continuing, more and more businesses are faced with the realities of foreclosure

Tax sharing agreements in bankruptcy a tale of two jurisdictions

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • August 28 2013

Often times, tax planning can be an important part of assessing an estate's available assets and preserving the value of such assets for the benefit

Downstream D

  • Alston & Bird LLP
  • -
  • USA
  • -
  • April 7 2012

LTR 201214013 applies a 55 year old ruling to treat a subsidiary liquidation as a downstream D reorganization, thus preserving the basis in the liquidating subsidiary’s stock, which would not be the case if it had liquidated under section 332