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Results: 1-10 of 33

Ten year-end tax tips

  • Berger Singerman LLP
  • -
  • USA
  • -
  • December 5 2014

As January 1, 2015 rapidly approaches, individuals and businesses are reviewing their gains and losses in 2014 in an effort to determine what can be

Annual gifts to give a child Roth IRA Accounts vs Cash

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • October 21 2014

A recent no load mutual fund study suggests that newly employed workers should contribute between 15 and 17 of their earnings to a retirement plan

Inherited IRAs are not protected

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • October 10 2014

The U.S. Supreme Court recently held in the case of Clark v. Rameker that inherited IRAs are not exempt from such IRA beneficiary’s creditors because

Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • April 15 2014

In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act

Deadline approaching for foreign retirement plans to comply with FATCA

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • April 2 2014

Beginning July 1, 2014, any foreign retirement plan that invests in the United States will face a potential 30 withholding tax on income derived

Round-up: the highs and lows of 2013

  • White & Case LLP
  • -
  • European Union, France, United Kingdom, USA
  • -
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French

IRS delays implementation of FATCA

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 30 2013

On July 12, 2013, the Internal Revenue Service (IRS) released Notice 2013-43 (Notice) announcing that the IRS and the Department of Treasury

United States v. Windsor creates new estate planning opportunities for married same-sex couples

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • August 6 2013

The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined

How does the repeal of DOMA affect federal and Washington State estate taxes for same-sex married couples?

  • Ryan Swanson & Cleveland PLLC
  • -
  • USA
  • -
  • June 30 2013

On June 26, 2013, in a 5-4 decision, the U.S. Supreme Court overturned the federal Defense of Marriage Act ("DOMA") provision that prohibited the

After DOMA: impacts on tax and benefits planning

  • Venable LLP
  • -
  • USA
  • -
  • June 27 2013

The Supreme Court’s rulings yesterday in United States v. Windsor and Hollingsworth v. Perry will have far-reaching legal implications for same-sex