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Alex, I’ll take “shale formations” for $100

  • Bryan Cave LLP
  • -
  • Ukraine, USA
  • -
  • November 18 2014

OFAC today released a new FAQ on the Ukraine Sanctions and shale formations. The purpose of FAQs, at least outside the Treasury Department, is to

Can a breach of fiduciary duty land a fiduciary in jail?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 21 2013

We spend a lot of time here looking at civil cases involving corporate and individual fiduciaries. That doesn't mean that the wrongful acts

Kids are going to do what kids are going to doand the trust protector may not have the power to stop them

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

There is much confusion about what a trust protector can and cannot do with respect to a trust for which the trust protector is serving. First and

It’s income tax time again . . . But don’t forget about the gift tax return

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

It's that time of the year againtax time! Like it or not, when tax season rolls around it is time for most Americans to add "do taxes" to the

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

Georgia caveator failed to demonstrate undue influence or incapacity

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 19 2012

A recent Georgia Supreme Court case explains the shifting burdens in Georgia will contest cases

Transfer planning with interests in private equity and hedge funds

  • Bryan Cave LLP
  • -
  • USA
  • -
  • July 16 2012

Much has been written about the potentially unique opportunities available to people to make gifts before year-end (for example, see our prior posts here and here

Estate planning in 2012

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 10 2012

Generally, there are three basic goals of estate, generation skipping transfer, and gift tax planning: (1) the reduction of estate and gift taxes upon transfer; (2) the deferral of the estate, generation skipping transfer, and gift tax burden; and (3) ensuring for the necessary liquidity to pay the taxes when they come due

IRS releases inflation-adjusted figures for estate and gift taxes for 2015

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 30 2014

The IRS has released inflation-adjusted numbers for several estate and gift transfer tax items for 2015. The following items are included within this

Federal tax consequences of trust modificationreformation: score one for the taxpayer

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

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings