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Results: 1-10 of 31

New legislation limits deferral of compensation from offshore entities

  • Richards Kibbe & Orbe LLP
  • -
  • USA
  • -
  • October 6 2008

The recently enacted Tax Extenders and AMT Relief Act of 2008, part of the bill signed into law by President Bush on October 3, 2008, contains a number of revenue raising provisions to partially offset its cost

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

FBAR: deadline approaches, issues remain for employee plans

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 27 2010

The US Internal Revenue Service and the Financial Crimes Enforcement Network ("FinCen") of the Department of Treasury issued guidance in February 2010 with respect to the "Report of Foreign Bank and Financial Accounts."

New foreign financial asset reporting requirement with deadline of April 17, 2012

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 27 2012

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers holding foreign financial assets, including an interest under a foreign pension or deferred compensation plan and foreign equity awards, to report those interests beginning with this tax filing season

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

Estate planning and the enactment of the New York Marriage Equality Act: what you need to know

  • Lowenstein Sandler LLP
  • -
  • USA
  • -
  • July 20 2011

With the enactment of the Marriage Equality Act, New York is now the sixth state to permit marriage for same-sex couples

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes

  • Hogan Lovells
  • -
  • United Kingdom, USA
  • -
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"

Internal Revenue Service ignores trust amendment designed to create designated beneficiary

  • Sullivan & Worcester LLP
  • -
  • USA
  • -
  • August 1 2010

Private Letter Ruling 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan

2013 cost-of-living adjustments for benefit plans

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • January 28 2013

Following the enactment of the American Taxpayer Relief Act of 2012, the IRS announced the 2013 cost-of-living adjustments for adoption assistance

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