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Payment on grandfathered 457A deferrals can be extended through 2017

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • November 11 2008

Section 457A of the Internal Revenue Code (the “Code”), which was part of the Emergency Economic Stabilization Act of 2008, effectively eliminated an investment manager’s ability to defer its receipt of fees from an offshore fund by preventing tax deferrals of income from an offshore fund for services performed after December 31, 2008

2008 year-end estate planning advisory

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • December 2 2008

In 2008 there were many developments legislative, regulatory, case law and economic that affect estate planning and related areas on the national, local and international levels

Cloud over economy creates estate planning silver lining

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 7 2008

Interest rates are nearing historic lows, which creates unique estate planning opportunities, as investment returns merely have to outperform these new low rates in order to provide estate planning benefits

Proposed Stop Tax Haven Abuse Act

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • March 13 2009

On March 2, Senators Levin, Whitehouse, McCaskill and Nelson introduced the Stop Tax Haven Abuse Act bill, an earlier version of which was introduced by Senator Levin, then Senator Obama and others in February 2007

New expatriation legislation passed unanimously by Congress and signed by President

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 20 2008

On June 17, 2008 President Bush signed new expatriation legislation unanimously passed by Congress as part of the Heroes Earnings Assistance and Relief Tax Act of 2008 (H.R. 6081) (the “Heroes Act”

Estate planning opportunities arising from recent landmark Supreme Court decisions concerning marriages of same-sex couples

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 28 2013

On June 26, 2013, the US Supreme Court (the "Supreme Court") struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional

Estate planning opportunities arising from recent revenue ruling concerning marriages of same-sex couples

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 3 2013

On August 29, 2013, the US Department of the Treasury ("Treasury") and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the

U.S. investors in offshore hedge funds should file the report of foreign bank and financial accounts (FBAR)

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 16 2009

On June 12, three IRS personnel participated in a teleconference designed to address open questions regarding the FBARs for calendar year 2008 that must be filed by June 30

IRS extends FBAR filing date

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 12 2009

On August 7, 2009, the IRS issued Notice 2009-62, extending the deadline for the following two categories of U.S. persons to file the Report of Foreign Bank and Financial Accounts (FBAR) for 2008 and prior years to June 30, 2010

IRS announces one-time extension for voluntary disclosure

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 21 2009

Today, September 21, 2009, the IRS extended the deadline for the special voluntary disclosures by taxpayers with unreported income from offshore accounts to October 15, 2009