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Results: 1-10 of 2,273

FATCA for private funds: key considerations

  • Vedder Price PC
  • -
  • Cayman Islands, USA
  • -
  • August 20 2014

Although the Foreign Account Tax Compliance Act (FATCA) went "live" July 1, 2014, guidance continues to fall into place. On July 16, the IRS issued

Uniform Law Commission approves Uniform Fiduciary Access to Digital Assets Act

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 20 2014

In our previous posts, Estate Planning for Digital Assets and Bitcoins and other Hidden Assets, we discussed how to protect online assets with a

More authority for trust decanting?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 19 2014

Does the settlor's grant of a broader power to a trustee necessarily, by implication, include the grant of the lesser power? Practitioners have often

An appreciation for hedging your bets on deferred compensation

  • Dechert LLP
  • -
  • USA
  • -
  • August 18 2014

Under Section 457A of the U.S. Internal Revenue Code of 1986 (the "Code"), certain offshore and other entities are limited in their ability to

Wealth & estate planning - Indian & international perspectives

  • Nishith Desai Associates
  • -
  • India, United Kingdom, USA
  • -
  • August 12 2014

In everyday usage, ‘residence’ and ‘domicile’ are often mistaken to mean the same thing. However, they are two separate connecting factors on the

Investments in India: a structural strategy

  • Kegler Brown Hill + Ritter
  • -
  • India, USA
  • -
  • August 12 2014

A U.S. company interested in expanding its business operations to India can form an agency, an association of persons, a liaison office, a project

Casey Kasem: the countdown (of estate planning lessons) rolls on

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 11 2014

More than a month after his death at age 82, Casey Kasem's body still has not been buried and now is missing from the Washington state funeral home

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"

IRS issues guidance on foreign withholding partnership and trust agreements under FATCA

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • August 8 2014

The IRS issued Rev. Proc. 2014-47 today, providing revised texts for a withholding foreign partnership (WP) agreement or a withholding foreign trust

IRS publishes final regulations under section 67 on deductibility of fiduciary expenses; postpones effective date

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 6 2014

On May 8, 2014, the IRS issued final regulations regarding which costs or expenses incurred by estates and non-grantor trusts are subject to the