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Final FBAR regulations clarify filing obligations

McDermott Will & Emery
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USA
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May 26 2011

The final FBAR regulations, effective on March 28, 2011, help to clarify the filing obligations of limited liability companies, trust beneficiaries and those holding signatory authority over foreign financial accounts

Final FBAR regulations offer some relief for plan sponsors, but filing obligations remain

McDermott Will & Emery
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USA
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April 7 2011

The Treasury Department has issued final regulations concerning the FBAR filings

IRS announces 2011 voluntary disclosure program

McDermott Will & Emery
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USA
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February 22 2011

The IRS has announced a second offshore voluntary disclosure initiative intended to bring more taxpayers into compliance with the tax rules and bring offshore money back into the U.S. tax system

Wealth transfer planning considerations for 2011 and 2012

McDermott Will & Emery
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USA
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January 20 2011

On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (2010 Tax Act

Transfer tax law changes; GST planning available only in 2010

McDermott Will & Emery
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USA
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December 21 2010

The new federal tax law presents an extraordinary wealth transfer opportunity, but the generation-skipping transfer tax sale ends December 31, 2010

Achieving a smooth stock basis

McDermott Will & Emery
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USA
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November 30 2010

In a helpful recent private letter ruling, the Internal Revenue Service illustrated a method allowing multinational corporations seeking tax-efficient ways to repatriate offshore cash to avoid the obstacle posed by Johnson v. United States

Initial guidance on the US Foreign Account Tax Compliance Act

McDermott Will & Emery
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USA
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November 22 2010

The Hiring Incentives to Restore Employment (HIRE) Act of 2010, which became US law on 18 March, largely incorporates the legislation previously circulated as the Foreign Account Tax Compliance Act (the FATCA provisions

Dodd-Frank Act effect on non-US investment advisers

McDermott Will & Emery
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USA
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November 22 2010

The Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act), enacted on 21 July 2010 and effective with regard to investment advisory registration matters as of 21 July 2011, mandates significant changes to the regulation of offshore (from the United States) investment managers

IRS issues FBAR filing relief, but certain filing obligations remain

McDermott Will & Emery
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USA
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June 15 2010

Plan filers invested in a foreign account, such as a foreign mutual fund, should be preparing to file FBAR for 2009 by June 30, 2010

HIRE Act: FATCA provisions affect rules governing foreign trusts and reporting requirements

McDermott Will & Emery
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USA
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April 19 2010

On March 18, 2010, President Obama signed into law H.R. 2847, the Hiring Incentives to Restore Employment Act (HIRE

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